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GST and HST - Goods and Services Tax

Information about the GST (Goods and Services Tax) and HST and how the GST and HST apply to Canadian small businesses.

GST/HST NETFILE
The Canada Revenue Agency page that allows you to electronically file your GST/HST return.

GST HST PST Rates for Canadian Provinces
Wondering whether a province charges GST, HST, PST or some combination of the two? Here are all the tax rates by province.

Starting a Business: Register for the GST
Although GST registration is mandatory for all businesses in Canada, there are exceptions. Find out who has to register for GST, why voluntary GST registration can be advantageous to your business, how GST in Canada works and what the GST registration process is with these GST HST resources.

How to Do GST Registration in Canada
What's the GST registration process in Canada? This FAQ explains the GST registration process and provides the numbers and/or forms necessary to complete your GST registration.

Do I Need to Register for GST?
Do you need to register for GST when you start a small business? This FAQ tells which businesses need to register for GST in Canada and which don't - and explains why you might want to register for GST even if you don't have to.

Answers to Common Questions About the GST HST
Do you run a Canadian business? Or are you a non-resident wondering if you need to charge GST when operating in Canada? The answer to your questions about the GST HST may well be in this collection of answers to common GST questions.

Goods and Services Tax Definition
This Goods and Services Tax definition and how it relates to Canadian small businesses includes an explanation of what it means to be a Small Supplier.

Grappling With The GST or HST
All about GST (HST) registration, including who has to register for the GST/HST and how, the small supplier exemption, GST exempt goods and services, Input Tax Credits, and the GST/HST filing and refund procedure.

An Invoice Sample With HST
This invoice sample shows an example of billing for a product with HST being sold by an Ontario business. Feel free to use this as an invoice template for your own small business; just change the HST rate to the HST rate applicable to your province if necessary. Below the invoice sample is an explanation of the information that must be on your...

PST, HST and Ecommerce - Charging Provincial Sales Tax on Online Sales
All Canadian taxes are applicable when you're selling goods online in Canada - including provincial sales taxes. Here's what you need to know about handling provincial sales taxes (PST) on your online sales.

HST: What Your Small Business Needs to Know
This article will help you keep track of the GST, HST and PST requirements of each Canadian province and territory and help your small business charge and remit the correct tax.

HST Rates and an HST Definition
This Harmonized Sales Tax definition lists the provinces that have Harmonized Sales Tax (HST) and their HST rates and explains how harmonized sales tax applies to Canadian small businesses.

What You Need to Know About Ontario HST
The harmonized sales tax (HST) replaced the provincial sales taxes and the federal goods and services tax in Ontario beginning July 1, 2010. This article explains what small businesses need to know about charging, collecting and remitting Ontario HST.

GST/HST & Point-of-Sale Rebates
When it comes to charging HST, books, children's items and a few other items specific to particular provinces are an exception to the usual HST rules. Here's an explanation of what items require point of sale rebates and how to invoice and claim them.

Charging HST on Services
Do you need to charge HST on the services you provide? This article outlines and discusses the place of supply rules for services which determine whether or not HST needs to be charged.

HST & Intangible Personal Property in Canada
This article explains the new general place of supply rules for charging HST on intangible personal property in Canada, such as software, franchises, travel passes, and memberships.

Small Supplier
What is a small supplier and how does being a small supplier affect your status as a GST registrant in Canada? This small supplier definition explains.

Why would I want to register for the GST if I don't have to?
For many Canadian businesses, registering for the GST HST is a good idea even if they don’t have to. Find out why you would want to register for the GST voluntarily on this page of the Answers to Common GST Questions.

If I don't have to charge GST, do I have to charge PST?
If your Canadian business does not have to charge GST HST, does it have to charge PST (provincial sales taxes)? Find out on this page of the Answers to Common GST Questions.

How do I calculate GST HST?
How do you calculate the GST when your Canadian business has to charge it? The answer depends on what province you’re in, as you’ll see on this page of the Answers to Common GST Questions.

How Do I Charge GST/HST on Discounts?
Do you give discounts to your customers? Here are the details on how to charge GST/HST on the discounts you give.

Do I charge non-residents the GST HST?
Should your Canadian business charge non-residents the GST HST? Find out on this page of the Answers to Common GST Questions.

Do I Include Taxes When Claiming Business Expenses?
The answer to the question: Do you include the tax you paid on business expenses when claiming business expenses on your Canadian income tax?

Do I Include GST/HST When Claiming Capital Cost Allowance?
The answer to the question: Do you include the GST/HST you paid when claiming Capital Cost Allowance on your Canadian income tax?

Can I close my GST account if my business situation changes?
Can you close your GST account and get your small supplier status back? Find out on this page of the Answers to Common GST Questions for Canadian small business owners.

What are the penalties for filing a late GST HST return?
This page of the Answers to Common GST Questions explains what the Canada Revenue Agency penalties are for late filing of the GST/HST.

What are Input Tax Credits?
This page of the Answers to Common GST Questions explains what Input Tax Credits are and how to use Input Tax Credits to get back the GST you've paid out if you are operating a Canadian business and a GST registrant.

How do I get back the GST I’ve paid out?
This page of the Answers to Common GST Questions explains how you can get back the GST you've paid out if you are operating a Canadian business and a GST registrant.

When do I have to file my GST HST returns?
This page of the Answers to Common GST Questions explains how you have to file GST HST returns in Canada according to GST reporting periods and how you may be able to change your assigned GST reporting period.

How do I pay the GST HST that my small business owes?
Does your Canadian small business owe GST HST to the Canada Revenue Agency? Here's how to pay GST, including how to GST Netfile.

What do I do with the GST HST I’ve collected?
This page of the Answers to Common GST Questions presents an outline of how to remit GST and how filing GST HST returns in Canada works.

When do I need to register for the GST HST?
If your Canadian business does not charge GST because you qualify as a small supplier, and your status changes, when do you have to register for GST HST? Find out on this page of the Answers to Common GST Questions.

I’m going to be in Canada speaking at several events. Do I need to charge GST?
Do you need to charge and collect the GST HST if you are a non-resident performing in Canada as a speaker or seminar presenter? Find out on this page of the Answers to Common GST Questions.

What kinds of goods and services are GST exempt or zero-rated?
If your Canadian business needs to charge GST, you need to know the difference between GST zero-rated and GST exempt goods and services. This page of the Answers to Common GST Questions gives examples of both GST exempt and GST zero-rated goods and services.

What’s the difference between GST zero-rated and exempt goods and services?
If your Canadian business needs to charge GST, you need to know the difference between GST zero-rated and GST exempt goods and services. This page of the Answers to Common GST Questions explains the difference.

Do I need to charge the GST?
Does your Canadian business have to charge the GST HST? Find out on this page of the Answers to Common GST Questions.

One-Stop Tax Index
Use this handy guide to find the specific business-related income tax information you need on this site and links to the most useful business guides on the CCRA (Canada Customs and Revenue Agency) site. From your About.com Guide.

The Business Number and Your Revenue Canada Accounts
If your business is incorporated, involves importing or exporting, making payroll deductions, or collecting the GST and/or HST, you'll need a business number; this Canada Customs and Revenue Agency guide clearly explains what a business number is and how to get one.

General Information for GST/HST Registrants
If you're a Canadian business owner, you'll find this excellent guide, prepared by Revenue Canada, tells you everything you need to know about the GST and HST, including taxable goods and services, registering your business, collecting and filing GST/HST returns. The appendixes include forms and step-by-step instructions.

GST/HST How to Calculate Your Input Tax Credits (ITCs)
This menu page on the Canada Revenue Agency site links to topics such as how to calculate your GST/HST Input Tax Credits for home expenses, meals and entertainment expenses, and more and how to use a simplified GST/HST Input Tax Credit calculation method.

GST HST and Electronic Commerce
If you're involved in e-commerce, you'll want to read this CCRA bulletin, which explains the Canada Customs and Revenue Agency's interpretation of key provisions of the Excise Tax Act and how these provisions apply to transactions made by electronic means.

GST HST Forms
This is the Canada Revenue Agency index page of GST/HST forms that are available online. The forms are in PDF format. GST/HST pamphlets, guides and technical information are also listed here.

GST/HST Guides (CRA)
The Canada Revenue Agency has several different GST/HST Guides that are specific to different industries, such as auctioneers, the travel and convention industry, the construction industry, and taxi and limousine operators. Use this index page to find the guide you need. Forms and other publications are also listed.

GST HST Information For Non-Residents
This CCRA GST guide for non-residents doing business in Canada explains how the GST/HST works, who needs to register, and how to calculate, collect and remit GST and/or HST.

GST/HST News
Published quarterly, The GST/HST News highlights recent developments in the administration of the GST and HST, and updated information about excise taxes and duties.

GST/HST And QST
General information on the GST and QST (Quebec Sales Tax), with links to information on who has to register, how to register, and how to remit the taxes and claim refunds (Ministère du Revenu; English document).

Quick Method of Accounting for the GST/HST
If you can use it, the quick method of accounting GST/HST is a godsend, because you can calculate your remittance without having to record GST/HST separately on your sales. This CCRA Guide explains how the quick accounting method works, and who can use it.

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