Goods and Services Tax/Harmonized Sales Tax (GST/HST)

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Be informed about GST/HST issues. Subscribe to our Excise and GST/HST News, and we will send you this quarterly newsletter by email.

GST/HST information for:
Sole proprietors (self-employed) You are in control of the business, and are personally responsible for the business.		Partnerships Each member shares in the management of the business, and are personal responsible for the business debts and obligations.
Corporations You own shares in a corporation, and generally are not personally responsible for the business.		Construction Industry Information about GST/HST for the construction industry.
Public service bodies Includes a charity, non-profit organization, municipality, school authority, hospital authority, public college, or university.		Non-resident businesses Operating a business in Canada including event planners, and more
Charities An organization that is a registered charity in Canada.		Governments Information on Provincial, Territorial, and Federal governments. For municipalities, see public service bodies.
Financial institutions		Visitors to Canada for business or leisure
Individuals People who are not operating a business.		Indians, Indian bands, and band-empowered entities
Foreign representatives and diplomatic missions You are obligated to pay GST/HST, but may be eligible to apply for a rebate of the tax you paid.		GST/HST Registry Determine if the GST/HST number of a business is valid.
GST and HST Calculation Guides
Important dates for GST/HST	Definitions	Forms and publications	Technical information

In Quebec, Revenu Québec administers the GST/HST. If you have business operations in Quebec, visit the Revenu Québec Web site.