Businesses are generally responsible for collecting and remitting GST and HST taxes to the government. GST/HST registrants must meet certain responsibilities, generally, they must file returns on a regular basis, collect the tax on taxable supplies they make in Canada, and remit any resulting net tax owing. Severe penalties and interest may accrue for returns that are filed late. To avoid these penalties, we make sure that you know when your return is due and have records prepared in time for filing dates.

Canada Revenue Agency requires that Canadian business owners register for GST/HST in the following cases:

• You provide taxable, including zero-rated, goods or services in Canada in the course of carrying on business in Canada and you are not a small supplier*
• You make taxable supplies of admissions in Canada to a place of amusement, a seminar, an activity, or an event held in Canada, even if you are a small supplier
• You are a non-resident who enters Canada to charge admission directly to audiences at activities or events in Canada, and the admissions are not made by a resident promoter or ticket agent
• You host a convention in Canada, and more than 25% of the delegates are residents of Canada; or You solicit orders for publications to be delivered to customers by mail or courier in Canada and you are not a small supplier*
• All taxi and limousine operators whose fares are regulated by federal or provincial laws have to register for GST/HST, regardless of their annual revenue.

* [A person is a small supplier during any particular calendar quarter and the following month if the total value of the consideration for world-wide taxable supplies, including zero-rated supplies, made by the person (or an associate of the person at the beginning of the particular calendar quarter) that became due, or was paid without becoming due, in the previous four calendar quarters does not exceed $30,000 or, where the person is a public service body, $50,000.]

• Provincial Sales Tax

The following are some useful links: