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Home  ->  Sales Taxes -> GST and HST

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

What are GST and HST?

bullet Input tax credits for businesses
bullet GST rate reductions
bullet Transitional rules for the change in GST/HST rates

Sales tax rates in each province

Taxable and exempt goods and services

Quebec Harmonized Sales Tax

Prince Edward Island Harmonized Sales Tax - Government of PEI website

BC harmonizes its PST with GST in 2010

Why we think the HST is good for BC

BC Residential Energy Credit and Rebate

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.

bulletPlace of supply rules
bulletSelf-assessment of HST
bulletRebates 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/HST rebates for employees

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

Small suppliers

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/HST rebates for partners

GST or HST on Meals and Entertainment

Canada Revenue Agency (CRA) Resources

Forms and Publications for GST/HST

GST/HST Instalment Payments

GST/HST on Sales of Farmland by Individuals

Notice 324 - Mining Activities in respect of Cryptoassets

Revised: May 14, 2024


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