GST/HST - General information

Basic information on how GST/HST works, what is HST, what we mean by taxable, zero-rated, and exempt supplies, place of supply rules, importing and exporting, and buying or selling a business.

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%. Also, as of July 1, 2010, Nova Scotia increased its HST rate from 13% to 15%. For more information see Nova Scotia HST rate increase.