In Canada, a tax return is a form businesses and individuals fill out to report their income and pay taxes that are owed to the government. The tax return must be submitted annually and may include tax deductions for business or personal expenses. Taxes can include Harmonized Sales Tax (HST) or Goods and Services Tax (GST), which are federal taxes, as well as provincial or territorial taxes. Tax returns can be submitted online or in person, and penalties can be imposed for late or inaccurate returns.