On this page
- What is the GST/HST?
- Who pays the GST/HST?
- Who charges the GST/HST?
- What supplies does the GST/HST apply to?
What is the GST/HST?
|Taxe||Province||What it means|
|Goods and services tax (GST)||
The GST is a tax that applies to most supplies of goods and services in Canada. The GST applies to many supplies of real property. For example, land, buildings, and interests in such property. It also applies to intangible personal property. For example, trademarks, rights to use a patent, and digitized products downloaded from the Internet and paid for individually.
In these provinces, there may also be a provincial sales tax (PST) or a retail sales tax (RST) in place. For the rates of each province, see GST/HST rates.
|Harmonized sales tax (HST)||
Generally, the HST applies to the same base of property (for example, goods) and services as the GST.
In these provinces, HST is imposed in provinces that have harmonized their provincial sales tax with the GST. These provinces are referred to as the “participating provinces”. For the rates of each province, see GST/HST rates.
In Quebec, Revenu Québec administers the GST/HST, except for certain types of listed financial institutions. If your business is located in Quebec, visit the Revenu Québec website.
Who pays the GST/HST?
Almost everyone has to pay the GST/HST on purchases of taxable supplies of property and services (other than zero-rated supplies). However, certain persons may not always pay the GST/HST on taxable supplies. These exceptions include Indians and some groups and organizations. For example, certain provincial and territorial governments do not always pay the GST/HST on their purchases. For more information, see:
- GST/HST and indigenous peoples
- Governments and municipalities
- Foreign representatives and diplomatic missions
Who charges the GST/HST?
Generally, GST/HST registrants, have to charge and collect the GST/HST on all taxable supplies (other than zero-rated supplies) of property and services they provide to their customers.
For more information, see Charging and collecting the GST/HST.
What supplies does the GST/HST apply to?
|Tax status||What this means||If you are a GST/HST registrant, then|
|Taxable supplies (other than zero-rated)||
Most property and services supplies in or imported into Canada are subject to GST/HST. GST/HST applies to these supplies at the rate of the province. For the rates of each province, see GST/HST rates.
Examples of taxable supplies (orther than zero-rated)
|Zero-rated supplies of goods and services||
Some supplies are zero-rated under the GST/HST. GST/HST applies to these supplies at the rate of 0%.
Examples of supply taxable at 0% (zero-rated)
|Exempt supplies of goods and services||
Some supplies are exempt from the GST/HST. GST/HST does not apply to these supplies.
Examples of exempt supplies
If you are a public service body that provides exempt supplies, you may be eligible to claim a public service bodies’ rebate for the GST/HST paid or payable on expenses related to making exempt supplies whether or not they are registered for the GST/HST. For more information, see Guide RC4034, GST/HST Public Service Bodies’ Rebate.
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