GST/HST and payroll: Working with partners

Make it easier for businesses to fulfill their Goods and Services Tax (GST), Harmonized Sales Tax (HST) and payroll requirements.

Date

November 2017

Partner department

• Canada Revenue Agency (CRA)

Why this work matters

• There are 5,400,000 active GST/HST accounts in Canada and 1,700,000 active Payroll accounts in Canada

Task scenarios tested and improved

• Can you pay your company's payroll Canada Pension Plan (CPP) and Employment Insurance deductions to CRA using Interac?
• You issued an invoice, with GST included, on the last day of the quarter. Can you wait until the invoice is paid before sending in your payment?
• You accidentally made an error when you submitted your last payroll return. You under-paid your source deductions to CRA by $350. Will you get fined?
• If your Ontario company sells and ships a taxable product to a customer in Alberta, do you charge them GST or HST?
• You mailed a cheque to pay your company’s payroll deductions. How would you confirm that the CRA received it?
• You registered for GST for the first time on August 31, and will file your return annually. Your fiscal year ended October 31. Your net tax for September and October was $2,500. Will you need to pay your GST in instalments for the next fiscal year?
• A business collects taxes from its employees’ pay. It sends the taxes it has collected to the government 4 times a year. When must it send the next payment by?
• In 2018, what will be the maximum amount of CPP contributions you can deduct from an employee's pay?
• You have recently registered for a GST account and have been collecting GST/HST. How would you find out when you have to pay it?
• Your business operates seasonally, so you don't pay employees during the winter. Do you need to let CRA know this?

Research summary

GST/HST and payroll