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For more information, see GST/HST information for taxi operators and commercial ride-sharing drivers.You can now sign up for online mail by entering an email address when filing a GST/HST NETFILE return.If you have downloaded the most recent version of Internet Explorer and are having trouble viewing this website, please note recent versions of Internet Explorer have introduced a feature called Compatibility Mode.

Please click here to upgrade your browser for free.If you own or operate a business in Canada, you need to know about the goods and services tax (GST) and the harmonized sales tax (HST).This guide provides general information such as how to collect, record, calculate, and remit the GST/HST.It also includes This guide does not include information on the special rules for selected listed financial institutions.If you are a selected listed financial institution, see Guide RC4050, GST/HST Information for Selected Listed Financial Institutions.

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An arm’s length transaction is generally a transaction that reflects ordinary commercial dealings between parties acting in their own interests.

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