G.S.T REGISTRANTS

As a GST/HST registrant, you are likely familiar with your responsibility to collect, report, and remit GST/HST on taxable supplies. But, did you know that you are required to file a GST/HST return with the Canada Revenue Agency (CRA), even if you do not have any GST/HST to report or remit (pay) for your unique filing period? That means if you temporarily stop your business activities, you still need to fulfill your GST/HST obligations and file your returns.

If you have not filed your GST/HST returns, any refund or rebate you are entitled to will be held until the CRA receives your required returns. This includes your T2 corporation income tax refund if you are a corporation, and your T1 personal income tax refund if you are a sole proprietor or partnership.

It’s important to keep your taxes on track to receive the refunds and rebates you’re entitled to receive, when you’re expecting to receive them.

For more information on your responsibilities when it comes to GST/HST, including filing deadlines, see canada.ca/gst-hst.