What is GST/HST?

The goods and services tax (GST) is a tax that applies on most supplies of goods and services made in Canada. The GST also applies to supplies of intangible property such as trademarks, rights to use a patent, digitized products downloaded from the Internet and paid for individually, and options to purchase property.

The participating provinces harmonized their provincial sales tax with the GST to create the harmonized sales tax (HST). Generally, the HST applies to the same base of goods and services as the GST.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants