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Goods and Services Tax (GST) & Harmonized Sales Tax (HST)
What are GST and HST?
 | Input tax credits for businesses |
| GST rate reductions |
| Transitional rules for the change in GST/HST rates |
Sales tax rates in each province
Taxable and exempt goods and services
Prince Edward Island Harmonized Sales Tax - Government of PEI website
BC harmonizes its PST with GST in 2010
Ontario harmonizes its RST with GST in 2010
Place of Supply Rules for goods, services, and intangible personal property (IPP) - some rules changed effective May 1, 2010.
| Place of supply rules |
| Self-assessment of HST |
| Rebates of the provincial component of HST |
GST/HST Topics For Individuals
Who is eligible to receive a federal GST credit, and how much is it? Includes information re COVID-19 extra payment.
Provincial tax credits paid in combination with the GST/HST credit
Can Canada Revenue Agency (CRA) withhold my GST/HST credit or my income tax refund?
GST or HST on tips and gratuities
GST rebate for new housing purchases and substantial renovations and for new residential rental property.
GST/HST refunds for visitors to Canada - the Visitor Rebate Program, and the new Foreign Convention and Tour Incentive Program (FCTIP)
Free online GST/HST registry - don't pay GST/HST unnecessarily
Why is GST/HST charged on the full price when I bought something on sale? - GST/HST treatment of coupons, manufacturers' rebates, and gift certificates
GST/HST Topics For Businesses
Who has to collect GST/HST? Registration, Collection, Filing, Remitting, Invoicing requirements
How do I register to collect GST/HST?
When is GST or HST charged on tips and gratuities - are you in the restaurant business?
Are my GST/HST costs tax deductible if I am not registered to collect GST/HST?
Direct Sellers, Alternative Collection Method, and Network Sellers
Free online GST/HST registry - ensure that you will receive your input tax credits
Interest and penalties regarding GST/HST returns
Input tax credits on purchase of passenger vehicles and aircraft
Input tax credits on motor vehicle allowances
GST/HST treatment of coupons, manufacturers' rebates and gift certificates
Input tax credits on vendor coupons and manufacturers' rebates
GST or HST on Meals and Entertainment
Canada Revenue Agency (CRA) Resources
Forms and Publications for GST/HST
GST/HST on Sales of Farmland by Individuals
Revised: March 27, 2024