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