Sales or supplies by the federal government

We consider the federal government to be a single entity. It includes all departments, branches, corporations, and agencies.

The federal government has to charge GST/HST on its taxable supplies. However, a number of supplies provided by government entities are exempt, to learn which supplies are exempt, see Exempt supplies by government.

Forms and publications

• General Information for GST/HST Registrants guide (RC4022)