Canada Revenue Agency
www.cra.gc.ca
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Goods and services tax/harmonized sales tax (GST/HST)
In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.
Be informed about GST/HST issues with Excise and GST/HST News. Or subscribe to our mailing list and we will send you this quarterly newsletter by email.
What's new for GST/HST
Vendors and service providers who sell to eligible Ontario First Nations customers should be aware of reporting procedures for the point-of-sale relief of an amount equal to the provincial part of the HST. GST/HST Info Sheet GI-106, Ontario First Nations Point-of-Sale - Relief Reporting Requirements for GST/HST Registrant Suppliers discusses how GST/HST registrants who provide this credit at the point of sale would be required to report the HST, beginning September 1, 2010.
As of July 1, 2010, Ontario harmonized its retail sales tax with the GST to implement the HST at the rate of 13% and British Columbia harmonized its provincial sales tax with the GST to implement the HST at the rate of 12%. July 1, 2010, the HST rate in Nova Scotia increased from 13% to 15% (5% federal part and 10% provincial part). For information, see Nova Scotia HST rate increase.
May 1, 2010, the place-of-supply rules for determining whether a supply is made in a province have changed. To learn more, see Harmonized sales tax.
The Canada Revenue Agency registers qualifying organizations as charities, gives technical advice on operating a charity, and handles audit and compliance activities. For more information, see Charities and Giving.
