Goods and services tax/harmonized sales tax (GST/HST)
This is information for businesses. Were you looking for GST/HST for individuals?
Video series: GST/HST Information for a New Small Business
Segment 1: Introduction
The GST is a tax that applies to the supply of most property and services in Canada. The provinces of New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario and Prince Edward Island, referred to as the participating provinces, harmonized their provincial sales tax with the GST to create the HST. Generally, the HST applies to the same base of property and services as the GST. For more information, see Basic information on the GST/HST.
Search the GST/HST alphabetical index.
In Quebec, Revenu Québec administers the GST/HST unless you are a selected listed financial institution. If your business is located in Quebec, visit the Revenu Québec Web site.
I want to...
- Registering for a GST/HST account
Register for a GST/HST account. Mandatory or voluntary registration. Special rules for taxi and limousine operators
- GST/HST rebates
How to qualify and apply for GST/HST rebates, such as those for new housing, PSB, FCTIP and more
- GST/HST returns
Completing, calculating, temporarily stop filing, nil returns, audits, voluntary disclosures, books and record-keeping
- Payments and instalments
Making payments, missing or lost return or remittance form, penalties and interest on late returns
- Taxable and exempt
Tax status of various supplies of goods, intangible personal property, and services
- Correcting a return
Errors and making adjustments, modify a previously filed GST/HST return with RITCs
- Input tax credits
Recover the GST/HST you paid or owe on purchases and expenses
- Rules for inter-provincial services - place of supply rules
Charge HST on the services you provide.
- Closing your GST/HST account
Receivership, bankruptcy, merging, selling your business, deregistering
- Imports or exports
Imports into Canada or a participating province and exports from Canada or a participating province
- GST/HST and Indians, Indians bands, and band-empowered entities
E-services for businesses
Calculators and tools
- GST and HST calculation tables
- GST/HST rates
- GST/HST Registry
- Important dates for GST/HST
- GST/HST Return Working Copy
Forms and publications
- Date modified: