HST/GST Compliance

HST (Harmonized Sales Tax) and GST (Goods and Services Tax) are consumption taxes that are applied to the sale of goods and services in various jurisdictions. Both are indirect taxes, meaning they are not directly levied on income but rather on the consumption of goods and services.

• Registration GST/HST business
• Complete the GST/HST return form.
• File periodic GST/HST returns
• Remit the collected tax to the government.
• Claim a credit for the GST paid on inputs

The province or territory you live in determines whether you collect GST only, HST only, or a combination of GST and Provincial Sales Tax (PST).

• New Brunswick, Nova Scotia, Newfoundland and Labrador, and Prince Edward Island – 15% HST
• Ontario – 13% HST
• Alberta, British Columbia, Manitoba, Saskatchewan, Quebec, the Northwest Territories, Nunavut and Yukon –  5% GST.
• PST is collected in addition to GST in Manitoba (7%), Saskatchewan (6%) and British Columbia (7%)
• Quebec businesses also collect 9.975% QST (administered by Revenu Québec)