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  • GST HST calculator (and rates) - Canada. ca
    Enter the amount charged for a purchase before all applicable sales taxes, including the Goods and Services Tax Harmonized Sales Tax (GST HST) and any Provincial Sales Tax (PST), are applied Province or territory (required) Select Alberta British Columbia Manitoba New Brunswick Newfoundland and Labrador Northwest Territories Nova Scotia Nunavut Ontario Prince Edward Island Quebec Saskatchewan
  • Charge and collect the tax – Which rate to charge - Canada. ca
    If provincial sales tax (PST) is charged in the place of supply, calculate the GST on the price without the PST Whether or not to charge the GST HST may depend on who the supply is made to For more information, see: GST HST for digital economy businesses: Overview New; Governments and diplomats; Indigenous peoples
  • Construction Supply and Installation Contracts - Canada. ca
    The value of the fabricated steel purchased by the structural steel contractor for provincial sales tax (PST) purposes is $80,000 If the applicable PST rate is eight per cent, the structural steel contractor pays $6,400 PST ($80,000 x 8% PST) and includes this in the contract selling price to the customer, as well as $10,000 for on-site labour
  • Passenger Transportation Services - Canada. ca
    Notice of Change - Passenger Transportation Services General 1 A supply, including a supply of a passenger transportation service, that is made in Canada is subject to the GST at the rate of 5% or subject to the HST at the applicable harmonized rate if it is made in a participating province, unless the supply is zero-rated (taxable at 0%) or exempt
  • GST HST rates and place-of-supply rules - Canada
    GST HST - Find out about the different place of supply rules, if you have to pay the provincial part of the HST for property and services brought into a participating province, if you can recover the provincial part of the HST for property and services brought into a non-participating province or into a participating province with a lower HST rate
  • Form GST495: Rebate of the provincial part of the HST
    If you pay harmonized sales tax (HST) on eligible goods that you purchase in a participating province (New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario or Prince Edward Island) but then bring into another province or other area of Canada, you may be eligible to apply for a rebate of
  • GST HST and motor vehicles - Canada. ca
    GST HST - Find out how the GST HST applies to a private sale of a specified motor vehicle, to a sale of a specified motor vehicle from a GST HST registrant, to a lease of a specified motor vehicle, if the GST HST applies to a gift of a specified motor vehicle, GST HST available rebate on the purchase of, or a modification service performed to, a qualifying motor vehicle, and the summary of how
  • GST HST information for taxi operators and commercial
    As a GST HST registrant, you usually have to collect the GST HST on amounts you charge for taxable supplies of property and services However, in the case of a passenger transportation service supplied by a taxi operator or a commercial ride-sharing driver, tax is usually already included in the
  • Exemption for Counselling Therapy Services - Canada. ca
    On November 21, 2023, the Minister of Finance tabled the 2023 Fall Economic Statement, which proposed an amendment to Part II of Schedule V to the Excise Tax Act The proposed amendment would add the supply of psychotherapy and counselling therapy services to the list of services that are GST HST
  • Beverages - Canada. ca
    GST HST Info Sheet GI-036 July 2007 This info sheet describes how the GST HST applies to beverages Detailed information on beverages is available in GST HST Memorandum 4 3, Basic Groceries





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