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The Basics

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The Basics

It is important to know which taxes to charge, collect and remit on the goods and services you sell. Common tax requirements for businesses in Ontario include:

Business Number/HST

Your Business Number is your single account number for dealing with the federal government regarding taxes, payroll, import/export and other activities. If you plan to hire employees, or if you will be importing and/or exporting products or services, you must register for a business number.

If you sell goods and services in Ontario, you may need a business number to charge, collect and remit the Harmonized Sales Tax (HST). Most businesses that make less than $30,000 in any 12-month period are not required to register for HST; however, you can register voluntarily and claim input tax credits. Speak with Income Tax Ottawa for more information.

Charging sales tax outside of Ontario

When you sell products or services to customers that are located in other provinces, territories or countries, you may be required to charge taxes based on their location. Regulations may also vary depending on the method of selling (e.g. online sales, mail orders, phone orders). To get the requirements for selling to non-Ontario customers, contact the appropriate tax office for the province, territory or country where your customers are located.

Taxpayer rights

As a small business, there are taxpayer rights and commitments that apply to you. You can learn more by speaking with Income Tax Ottawa.

To help you manage your business tax accounts, the following services are available from the federal and provincial governments:

My Business Account

You can register for a business account that gives you online access to your Canada Revenue Agency accounts, including GST/HST, payroll, corporation income taxes, excise taxes and excise duties.

ONT-TAXS

You can get Ontario tax information and manage your tax accounts through the Ontario Ministry of Finance’s Ontario Tax Services (ONT-TAXS). We can set up a secure account online, or access information through the ONT-TAXS toll-free number.