This version of the form is not currently in use and is provided for reference only. Download this version of Form GST489 for the current year.
Form GST489 is a Canadian Revenue Agency form also known as the "Form Gst489 "return For Self-assessment Of The Provincial Part Of Harmonized Sales Tax (hst)" - Canada" . The latest edition of the form was released in January 1, 2018 and is available for digital filing.
Download an up-to-date Form GST489 in PDF-format down below or look it up on the Canadian Revenue Agency Forms website.
Q: What is GST489?
A: GST489 is a form used for self-assessment of the provincial part of Harmonized Sales Tax (HST) in Canada.
Q: Who needs to fill out GST489?
A: Individuals or businesses who are obligated to collect and remit HST in the participating provinces of Canada need to fill out GST489.
Q: What is the purpose of GST489?
A: The purpose of GST489 is to report and pay the provincial portion of HST to the Canada Revenue Agency (CRA).
Q: Which provinces in Canada have HST?
A: Currently, the participating provinces in Canada that have HST are Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island.
Q: What information is required to fill out GST489?
A: To fill out GST489, you will need to provide your business information, HST account number, sales and self-assessment amounts, and any applicable rebates or adjustments.
Q: How often should GST489 be filed?
A: GST489 should be filed based on the reporting period specified by the CRA. Usually, it is filed on a quarterly or annual basis.
Q: What are the penalties for not filing GST489?
A: Penalties for not filing GST489 or late filing can include financial penalties and interest charges imposed by the CRA.
Q: Is GST489 applicable for all businesses in Canada?
A: No, GST489 is specifically for businesses in participating provinces that are required to collect and remit the provincial part of HST.