Tax · GUIDE
Understanding GST/HST
A starting point for registration, collections and reporting.
Check the registration rules
Your activities and circumstances determine whether you must register. Once registered, review how to charge tax and prepare returns. Do not assume every sale has the same tax treatment.
Keep a clear trail
Record tax collected separately and keep purchase documentation to support any eligible input tax credits. Confirm the reporting period and the filing and payment dates for your account.
Official sources
Article reviewed September 13, 2026. Opens in a new tab.