What's new for GST/HST

Place of supply rules

GST/HST Technical Information Bulletin: B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province

Question and answers on new reporting requirements

GST/HST NOTICE249, Questions and Answers on the New Reporting Requirements for GST/HST Registrants

Mandatory electronic filing

Mandatory electronic filing for most GST/HST registrants.

My Payment

My Payment is a new payment option that allows individuals and businesses to make payments online, using the Canada Revenue Agency’s Web site, from an account at a participating Canadian financial institution. For more information on this self-service option, go to My Payment.

Questions and answers on general transitional rules for personal property and services

GST/HST NOTICE247, Harmonized Sales Tax for Ontario and British Columbia - Questions and Answers on General Transitional Rules for Personal Property and Services 

Questions and answers on housing rebates, transitional rules for housing and other real property situated in British Columbia

GST/HST NOTICE246, Harmonized Sales Tax for British Columbia – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia 

Questions and answers on housing rebates, transitional rules for housing and other real property situated in Ontario

GST/HST NOTICE244, Harmonized Sales Tax for Ontario - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario

British Columbia's sales tax reform

For information on British Columbia's sales tax reform, visit the Harmonized Sales Tax on the British Columbia Web site.

Ontario's sales tax reform

For information on Ontario's sales tax reform, visit the Ontario Ministry of Revenue Web site.