Canada Revenue Agency
www.cra.gc.ca
Common menu bar links
Taxable or exempt?
Most supplies or importations into Canada of property and services are taxable. A small number of supplies are exempt from GST/HST. It is important to know which supplies are taxable and at which rate. You also need to know which supplies are exempt from the GST/HST. However, the rules for charities are different in that most supplies made by charities are exempt. To know more, see Taxable or exempt for charities.
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%.
Information on Transitional rules - for transactions that straddle July 1, 2010 for Ontario and British Columbia.
