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GST/HST for Self-Employed Canadians

nuno@n9o.xyz (Last Minute Notes) — Sun, 05 Apr 2026 00:00:00 +0000

This guide reflects the rules for the tax year ending December 31, 2025.
It applies to self-employed individuals filing their 2025 tax return in 2026.

If you are self-employed in Canada, you may need to register for, collect, and remit GST/HST. This guide explains when registration is required, how to charge GST/HST, how to file returns, and how to claim Input Tax Credits (ITCs).

GST/HST Quick Method for Small Businesses

nuno@n9o.xyz (Last Minute Notes) — Sun, 05 Apr 2026 00:00:00 +0000

This guide reflects the rules for the tax year ending December 31, 2025.
It applies to individuals filing their 2025 tax return in 2026.

The GST/HST Quick Method is an alternative way for small businesses to calculate the GST/HST they owe. Instead of claiming Input Tax Credits (ITCs) on expenses, you apply a reduced remittance rate to your sales — and keep the difference.

GST/HST Filing Step-by-Step for Self-Employed Canadians

nuno@n9o.xyz (Last Minute Notes) — Sun, 05 Apr 2026 00:00:00 +0000

This guide reflects the rules for the tax year ending December 31, 2025.
It applies to self-employed individuals filing their GST/HST returns in 2026.

If you are registered for GST/HST, you must file regular returns with the CRA. This guide walks you through the entire filing process — from calculating GST/HST collected to claiming Input Tax Credits (ITCs) and submitting your return online.