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Were you looking for <a href="/web/20130809154342/http://www.cra-arc.gc.ca/bnfts/gsthst/menu-eng.html">GST/HST for individuals</a>?</p> <p> In Quebec, Revenu Qu茅bec administers the GST/HST. If your business is located in Quebec, visit the <a rel="external" href="https://web.archive.org/web/20130809154342/http://www.revenuquebec.ca/en/default.aspx">Revenu Qu茅bec Web site</a>.</p> <p> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/menu-eng.html">An introduction to GST/HST</a>.</p> <p>Watch <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/vds-eng.html">GST/HST videos for businesses</a>.</p> <form action="/web/20130809154342/http://www.cra-arc.gc.ca/cgi-bin/redirector.cgi" method="get"> <div id="alphaindex"> <label for="url"> <strong>Search the GST/HST alphabetical index:聽</strong> </label>聽<select id="url" size="1" name="url"> <option label="Select a letter" value="/tx/bsnss/tpcs/gst-tps/menu-eng.html" selected="selected">Select a letter</option> <option label="Topics for letter A" value="/tx/bsnss/tpcs/gst-tps/tpcndx/a-eng.html">A</option> <option label="Topics for letter B" value="/tx/bsnss/tpcs/gst-tps/tpcndx/b-eng.html">B</option> <option label="Topics for letter C" value="/tx/bsnss/tpcs/gst-tps/tpcndx/c-eng.html">C</option> <option label="Topics for letter D" value="/tx/bsnss/tpcs/gst-tps/tpcndx/d-eng.html">D</option> <option label="Topics for letter E" value="/tx/bsnss/tpcs/gst-tps/tpcndx/e-eng.html">E</option> <option label="Topics for letter F" value="/tx/bsnss/tpcs/gst-tps/tpcndx/f-eng.html">F</option> <option label="Topics for letter G" value="/tx/bsnss/tpcs/gst-tps/tpcndx/g-eng.html">G</option> <option label="Topics for letter H" value="/tx/bsnss/tpcs/gst-tps/tpcndx/h-eng.html">H</option> <option label="Topics for letter I" value="/tx/bsnss/tpcs/gst-tps/tpcndx/i-eng.html">I</option> <option label="Topics for letter J" value="/tx/bsnss/tpcs/gst-tps/tpcndx/j-eng.html">J</option> <option label="Topics for letter K" value="/tx/bsnss/tpcs/gst-tps/tpcndx/k-eng.html">K</option> <option label="Topics for letter L" value="/tx/bsnss/tpcs/gst-tps/tpcndx/l-eng.html">L</option> <option label="Topics for letter M" value="/tx/bsnss/tpcs/gst-tps/tpcndx/m-eng.html">M</option> <option label="Topics for letter N" value="/tx/bsnss/tpcs/gst-tps/tpcndx/n-eng.html">N</option> <option label="Topics for letter O" value="/tx/bsnss/tpcs/gst-tps/tpcndx/o-eng.html">O</option> <option label="Topics for letter P" value="/tx/bsnss/tpcs/gst-tps/tpcndx/p-eng.html">P</option> <option label="Topics for letter Q" value="/tx/bsnss/tpcs/gst-tps/tpcndx/q-eng.html">Q</option> <option label="Topics for letter R" value="/tx/bsnss/tpcs/gst-tps/tpcndx/r-eng.html">R</option> <option label="Topics for letter S" value="/tx/bsnss/tpcs/gst-tps/tpcndx/s-eng.html">S</option> <option label="Topics for letter T" value="/tx/bsnss/tpcs/gst-tps/tpcndx/t-eng.html">T</option> <option label="Topics for letter U" value="/tx/bsnss/tpcs/gst-tps/tpcndx/u-eng.html">U</option> <option label="Topics for letter V" value="/tx/bsnss/tpcs/gst-tps/tpcndx/v-eng.html">V</option> <option label="Topics for letter W" value="/tx/bsnss/tpcs/gst-tps/tpcndx/w-eng.html">W</option> <option label="Topics for letter X" value="/tx/bsnss/tpcs/gst-tps/tpcndx/x-eng.html">X</option> <option label="Topics for letter Y" value="/tx/bsnss/tpcs/gst-tps/tpcndx/y-eng.html">Y</option> <option label="Topics for letter Z" value="/tx/bsnss/tpcs/gst-tps/tpcndx/z-eng.html">Z</option> </select>聽<input type="submit" value="Go" name="submit"/> </div> </form> <p> <span class="h5Size"> <strong> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/whtsnw-eng.html">What's new for GST/HST</a> </strong> </span><br/> including changes to the Harmonized Sales Tax (HST)</p> <div class="module-related span-6"> <h2 class="background-medium">How do I ...</h2> <ul> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/stps/rgstr-eng.html"> <strong>Register for a GST/HST account</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/stps/cllct-eng.html"> <strong>Charge my customers GST/HST</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/stps/wrkng-eng.html"> <strong>Calculate the GST/HST that I have to send (remit) to the CRA</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/stps/rprt-eng.html"> <strong>Report my GST/HST and file my GST/HST return on time</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/stps/pymnt-eng.html"> <strong>Pay my GST/HST</strong> </a><br/> </li> </ul> </div> <div class="module-related span-6"> <h2 class="background-medium">Topics</h2> <ul> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rgstrng/menu-eng.html"> <strong>Registering for a GST/HST account</strong> </a><br/> Register for a GST/HST account. Mandatory or voluntary registration. Special rules for taxi and limousine operators </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rbts/menu-eng.html"> <strong>GST and HST rebates</strong> </a><br/>How to qualify and apply for GST/HST rebates, such as those for new housing, PSB, FCTIP and more </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/rtrns/menu-eng.html"> <strong>GST/HST returns</strong> </a><br/> Completing, calculating, temporarily stop filing, nil returns, audits, voluntary disclosures, books and record-keeping </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/pymnts/menu-eng.html"> <strong>Payments and instalments</strong> </a><br/> Making payments, missing or lost return or remittance form, penalties and interest on late returns </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/txbl/menu-eng.html"> <strong>Taxable and exempt</strong> </a><br/> Tax status of various supplies of goods, intangible personal property, and services </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/rtrns/djstmnts/menu-eng.html"> <strong>Correcting a return</strong> </a><br/> Errors and making adjustments, modify a previously filed GST/HST return with RITCs </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/itc-cti/menu-eng.html"> <strong>Input tax credits</strong> </a><br/> Recover the GST/HST you paid or owe on purchases and expenses </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/hst-tvh/menu-eng.html"> <strong>Rules for inter-provincial services - place of supply rules</strong> </a><br/> Charge HST on the services you provide. </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/chngs/menu-eng.html"> <strong>Making changes to your account</strong> </a><br/> Reporting period, legal status, representatives, legal name, contacts, address, phone or fax </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/bspsbch/cncllng/menu-eng.html"> <strong>Closing your GST/HST account</strong> </a><br/> Receivership, bankruptcy, merging, selling your business, deregistering </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/txbl/mprtsxprts/menu-eng.html"> <strong>Imports or exports</strong> </a><br/> Imports into Canada or a participating province and exports from Canada or a participating province </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/thr-rpr-eng.html"> <strong>Authorizing a business representative</strong> </a><br/> Delegate someone else to do your GST returns on your behalf </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/frstntns/menu-eng.html"> <strong>GST/HST and Indians, Indians bands, and band-empowered entities</strong> </a><br/> </li> </ul> </div> <div class="module-related span-6"> <h2 class="background-medium">E-Services</h2> <ul> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/myccnt/menu-eng.html"> <strong>My Business Account</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/mkpymnt-eng.html"> <strong>Make a payment</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/menu-eng.html"> <strong>GST/HST NETFILE</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/gncy/dd/menu-eng.html"> <strong>Direct deposit</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/cd-eng.html"> <strong>GST/HST Access Code Online</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstvh-ift/menu-eng.html"> <strong>GST/HST Internet File Transfer</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstvh-edi/menu-eng.html"> <strong>Electronic Data Interchange (EDI)</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstvh-tlfl/menu-eng.html"> <strong>GST/HST TELEFILE</strong> </a><br/> </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbgst-hst_tchncl-eng.html"> <strong>GST/HST Technical Publications</strong> </a><br/> Subscribe to the electronic mailing list </li> <li> <a href="/web/20130809154342/http://www.cra-arc.gc.ca/esrvc-srvce/mllst/sbscrbgsthst-eng.html"> <strong>Excise and GST/HST News</strong> </a><br/> Subscribe to the electronic mailing list </li> </ul> </div> <h2>Calculators and tools </h2> <ul> <li> <a 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