Sales or supplies to government

The GST/HST applies differently to sales or supplies to different levels of government. To learn more about how the GST/HST applies, see:

• Sales or supplies to federal government
• Sales or supplies to provincial and territorial governments
• Sales or supplies to municipalities

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• Guide RC4049, GST/HST Information for Municipalities