GST/HST and specific sectors

The following chart provides links to information on how GST/HST applies to specifics sectors.


List of specific sectors
Links to specific sectors Description
Charities - General information Information on how the GST/HST applies, the registration requirements and rebate information for charities.
Charities - How to calculate your net tax Information on how to calculate your net tax as a charity and how to complete your GST/HST return.
Construction Information on how the GST/HST applies if you are a builder, land developer, renovator, contractor, or other person involved in the home construction industry.
E-commerce

Information on the GST/HST and electronic commerce.

Governments and diplomats Information on charging and collecting the GST/HST on supplies made to/by governments and diplomats
Financial institutions Information on reporting requirements for financial institutions, listed financial institutions and selected listed financial institutions.
First Nations Tax (FNT) Information on which First Nations imposed the FNT, what type of good is taxable, how to collect and report the tax, and more.
First Nations Goods and Services Tax (FNGST) Information on which First Nations imposed the FNGST, how to collect and report the tax, and more.
Freight carriers Information on how the GST/HST applies to domestic and international freight transportation services.
Indigenous peoples Information on how the GST/HST applies to Indians, Indian bands and band empowered entitites as well as responsibilities as a vendor and more.
Motor vehicles Information on how the HST and the provincial motor vehicle tax applies to motor vehicles upon registration. Also includes how GST/HST applies to sales, leases, and modifications to specified motor vehicles.
Municipalities Information on how the GST/HST applies to municipalities. It explains registration requirements, exemptions, rebates, and simplified methods of accounting that may apply to municipalities.
Non-Profit organizations Information on how the GST/HST applies to non-profit organizations. It explains registration requirements, exemptions, rebates, and simplified methods of accounting that may apply to non-profit organization.
Non-residents - Doing Business in Canada Information on how the GST/HST applies to non-residents doing business in Canada.
Employees and partners - GST/HST rebate Information on how the GST/HST applies to a member of a partnership, including available GST/HST rebates.
Publications: Suppliers of publications Information on how the GST/HST applies to publishers and other suppliers of publications that are sent to a recipient in Canada by mail or courier.
Public Service Bodies - How to calculate your net tax Information on how to calculate your net tax as a PSB, how to complete your GST/HST return, and GST/HST rebates for PSBs.
Taxi and limousine operators Information on how the GST/HST applies to taxi or limousine driver, how to calculate the GST/HST included in a fare, how to calculate ITCs, and more.
Travel and convention Information on how the GST/HST applies on accommodation, tour packages, passenger transportation services, conventions, meeting facilities, and related convention supplies.
Travel: non-resident tour operators, foreign conventions and exhibitors Information on tax refund for visitors to Canada  and Foreign Convention and Tour Incentive Program (FCTIP).

 

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