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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

Topics for GST/HST

General information about GST/HST
Basic information on how GST/HST works, what is HST, place-of-supply rules, what we mean by taxable, zero-rated, and exempt supplies, importing and exporting, buying or selling a business. 		Registering (opening) your GST/HST account
Do you need a GST/HST account? When is registration mandatory or voluntary? How to register for a GST/HST account. Special rules for taxi and limousine operators.
GST/HST for businesses, charities, and public service bodies
Filing returns, making payments, input tax credits, making changes to your account or to your returns, closing your account, your responsibilities as a registrant. 		Important dates for GST/HST
Find out when you must file returns, make payments or instalments, claim input tax credits, and how long to keep your books and records.
GST/HST and Indians, Indians bands, and band-empowered entities
Special rules apply to Indians, Indians band, and band-empowered entities. 		GST/HST for other client groups
Information for financial institutions, governments, diplomats and foreign representatives.
Construction industry
Information about GST/HST for the construction industry. 		Rebates
How to qualify and apply for GST/HST rebates, such as those for new housing, PSB, FCTIP and more.
GST and HST calculation tables
Quick reference chart for calculating the GST or HST payable. 		Events and seminars
Finding GST/HST and small business events and seminars.
GST/HST rulings and interpretations
Request a ruling or an interpretation on how the GST/HST applies to your business transactions. 		Objections and appeals
How to request information from our records about your GST/HST account when you disagree with a GST/HST assessment or decision.
GST/HST rates
Finding the GST/HST rates since January 1, 1991. 		GST/HST Registry
Determine if the GST/HST number of a business is valid.
GST/HST NETFILE
Eligible registrants can file their GST/HST returns online. 		GST/HST TELEFILE
Eligible registrants can file their GST/HST returns by telephone.
GST/HST Internet File Transfer
Eligible registrants can file their GST/HST returns over the Internet using third party accounting software. 		My Business Account
View your GST /HST account information online, i.e., correspondence, balances, payments, credits, make online requests, and more.
Nova Scotia HST rate increase
July 1, 2010, the HST rate in Nova Scotia increased from 13% to 15% (5% federal part and 10% provincial part).

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.

Forms and publications

Date Modified: 2012-04-20

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