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Measures for digital-economy businesses are in effect as of July 1, 2021.

Find out if you need to register for the GST/HST: GST/HST for digital economy businesses: Learn if your business has to register or use the questionnaire to find out
Get ready to register for the GST/HST: GST/HST for digital economy businesses: Make sure you have everything you need to register for the GST/HST
Register for the GST/HST: GST/HST for digital economy businesses: Learn how to register, open and manage a GST/HST account
How to charge and collect the tax: GST/HST for digital economy businesses: Find out about place of supply determination and reporting obligations
Complete and file a return: GST/HST for digital economy businesses: Find out how to complete and file a return for the GST/HST return
Pay (remit) the tax you collected: GST/HST for digital economy businesses: Make payments on the tax you collect
Notification and information reporting: GST/HST for digital economy businesses: Find out if you have additional reporting obligations
Contact us: GST/HST for digital economy businesses: How to contact the CRA about the GST/HST measures

2025-10-22