Sales or supplies by provincial and territorial governments

All provincial and territorial government departments and bodies must collect and remit GST/HST on their supplies of taxable goods and services to persons outside the government entity. However, a number of supplies provided by government entities are exempt. To learn which supplies are exempt, see Exempt supplies by a government.

Each provincial and territorial government, (including all of its departments or ministries, and certain of its Crown corporations, boards, commissions, and agencies), is registered as one entity for the purposes of GST/HST. Transactions between these bodies are not subject to the GST/HST.

To find out which bodies are included with each provincial and territorial government, contact your tax services office.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants