Goods and Services Tax (GST) & Harmonized Sales Tax (HST)

What are GST and HST?

Table of sales tax rates in each province

Taxable and exempt goods and services

BC to harmonize its PST with GST in 2010

BC Residential Energy Credit and Rebate

Ontario to harmonize its RST with GST in 2010

Place of Supply Rules for goods, services, and intangible personal property (IPP) - some rules have changed effective May 1, 2010 - new

GST/HST Topics For Individuals

Who is eligible to receive a GST/HST credit, and how much is it?

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/HST rebates for employees

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

GST/HST Topics For Businesses

Who has to collect GST/HST?

How do I register to collect GST/HST?

I am not registered to collect GST - Are my GST/HST costs tax deductible?

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 rebates for partners

Forms and Publications for GST/HST on the CRA website

Revised: August 28, 2010