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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
This page of the Answers to Common GST Questions explains what the Canada Revenue Agency penalties are for late filing of the GST/HST.
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.
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.
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.
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.
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.
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.
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.
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.
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 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.
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.
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.
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.
Should your Canadian business charge non-residents the GST HST? Find out on this page of the Answers to Common GST Questions.
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.
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.
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.
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.
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.
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.
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.
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.
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.
GST/HST NETFILE
The Canada Revenue Agency page that allows you to electronically file your GST/HST return.
The Canada Revenue Agency page that allows you to electronically file your GST/HST return.
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.
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.
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 Calculation Guide
If, like me, you often end up with receipts that don't have the GST/HST separately listed, you'll appreciate these handy calculation tables. (Personally, I've printed these off.)
If, like me, you often end up with receipts that don't have the GST/HST separately listed, you'll appreciate these handy calculation tables. (Personally, I've printed these off.)
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.
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.
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.
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.
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.
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).
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.
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.