Set up the account as you would any other bill payment; look for HST as a payee.
Via CRA’s “My Payment” Service
This service allows payments from online bank accounts. See http://www.cra-arc.gc.ca/esrvc-srvce/tx/mypymnt/menu-eng.html
Note that HST payments are business payments, and as such must be made from a business account.
If you bank with BMO or CIBC, you cannot use this service, but should be able to set up your payment via on-line banking.
In-person at a bank
To pay in person at a bank, you require a personalized remittance voucher. You may receive these by mail, order them on-line via CRA’s “My Account” service, and request them by calling CRA at 1-800-959-8281 (personal taxes) or 1-800-959-5525 (business taxes).
Make your cheque payable to “Receiver General of Canada”
Send cheques to:
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1B1
Attach a remittance voucher, or else clearly mark on the cheque your legal business name, 15 digit business number (ending RT0001, in most cases) and the period it applies to (year or quarter).
At a CRA Office
In Toronto, payments can be made at 1 Front Street West. An external drop box is available and all payments are time and date stamped when received.
For more information, see: https://www.canada.ca/en/revenue-agency/services/make-a-payment-canada-revenue-agency.html
If you report over $30,000 of self-employment earnings (before expenses) and do not register, CRA may assign you a business number retroactively, and you will be responsible to pay back GST/HST taxes to the time the number was activated.
You will receive your HST number in about business 10 days.
Note: If you owe over $3,000 in HST for the year, you must make instalments quarterly or monthly. If you do not, CRA will charge you interest on the balance owing.
We recommend you keep track of how much GST/HST you collect during the year, so that you have an accurate record when you file your GST/HST return.
If our office is preparing your HST return, we can calculate the amount of HST you paid on your expenses, provided your expenses were incurred in Ontario (a 13% province).
However, if you worked out of province or outside Canada, you should track those expenses separately.
When your HST return is prepared, your input tax credits (aka the HST you paid on business expenses) will be calculated and will often reduce (or even eliminate) the final instalment owing.
If our office is preparing your GST/HST return, please indicate the amount of the HST instalments you paid during the year.
Attach your remittance voucher, or else clearly mark on the cheque your legal business name, 15 digit business number (ending RT0001, in most cases) and the period it applies to (year or quarter).
Paying quarterly instalments means you send in money to CRA 4 times during the year, but only file an HST return annually. If you owe $3,000 of HST in a given year (HST collected exceeds HST paid out by over $3,000) then you must make quarterly instalments of HST.
Unless you have over $1.5 million in sales, we recommend registering as an annual filer (as opposed to a quarterly filer) – this will save you administrative work and accounting fees.
The quick method can be beneficial in cases where minimal business expenses are incurred.
If you would like to use the quick method, you must register as a quick method filer with CRA, and must meet certain criteria in order to qualify.
Note that you may not cancel your number if your sales are over $30,000.