Goods and services tax/harmonized sales tax (GST/HST)

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Video series: GST/HST Information for a New Small Business

Segment 1: Introduction

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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.

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