One of the differences between a Contractor and an Employee is that Contractors charge GST for their services in most cases. To charge GST/HST you must obtain a GST Number free of charge from the Federal Government.
Get all the forms and information you need to complete the registration as well as a complete list of all other forms available here. To apply for a GST number on-line, go to: www.businessregistration.gc.ca/
GST/HST NETFILE is a new Internet-based filing service that allows certain business clients to file their goods and services tax/ harmonized sales tax (GST/HST) returns directly to the Canada Customs and Revenue Agency (CCRA) over the Internet.