Foreign representatives and diplomatic missions

You have to pay the GST/HST, but with proper documentation you may be eligible to apply for a rebate of the GST/HST you paid. 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 harmonized sales tax rate from 13% to 15%.

In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.

Forms and publications

• GST/HST technical information, forms and publications