GST and TPS are the English and French abbreviations for the same federal goods and services tax. Depending on context, a GST/TPS payment may refer to tax paid on a purchase, a business tax remittance, or a benefit deposit. The former GST/HST credit became the Canada Groceries and Essentials Benefit in July 2026. Check your CRA account and bank transaction details before identifying a deposit. CRA benefit change; benefit payment guide.
What Is a GST/TPS Payment on a Receipt?
On a receipt or invoice, a GST/TPS payment is simply the 5% federal sales tax charged on most goods and services in Canada. In Quebec, when both taxes apply to the same sale, federal GST is charged alongside the provincial QST (9.975%), for a combined rate of 14.975% — and QST is calculated on the pre-GST selling price, not on the GST-included total, so there’s no tax charged on top of tax. On a $100 sale in Quebec, that works out to $5.00 GST plus $9.98 QST (rounded from $9.975), for a total of $114.98. In the provinces that charge a single harmonized rate instead of a separate GST — already folding in that 5% federal portion — the combined rate is 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island, 14% in Nova Scotia (reduced from 15% on April 1, 2025), and 13% in Ontario.
What Is a GST/TPS Payment for a Business?
A GST/HST registrant generally calculates net tax using tax collected or collectible, eligible input tax credits and applicable adjustments. Small-supplier and registration rules depend on the threshold, timing and exceptions; taxi and commercial ride-share operators are among the special cases. Revenu Québec administers many Quebec accounts. CRA registrant guide.
An eligible small supplier may register voluntarily before exceeding the threshold. Registration can allow input tax credits for qualifying purchases used in commercial activity, subject to the rules and documentation, and creates filing obligations even in quiet periods. CRA voluntary registration guidance.
CRA generally assigns annual, quarterly or monthly GST/HST reporting periods based on qualifying taxable supplies, with options for more frequent filing. Most annual filers file and pay three months after fiscal year-end; a specific December 31 individual-business case has separate April 30 payment and June 15 filing dates. Check the account and CRA rules. CRA reporting periods.
Can You Do a Payment Plan for GST?
A business that cannot pay its GST/HST balance in full can contact the CRA, or Revenu Québec if that agency administers the account, to discuss a payment arrangement. Terms depend on the circumstances. File the return by its deadline; a payment arrangement does not automatically remove interest or penalties.
Is a GST/TPS Payment the Same as the GST/HST Credit?
A tax you pay on a purchase and a business remittance are different from a benefit paid to an eligible individual. The GST/HST credit was renamed the Canada Groceries and Essentials Benefit in July 2026. The October 5, 2026 payment date has passed; see the current benefit payment guide and your CRA account for your own payment information. CRA benefit information.
Related guides
Sources
- CRA: gst hst credit
- CRA: GST/HST rates
- Revenu Québec: calculating GST and QST
- CRA: GST/HST registrant guide
Sources checked October 17, 2026.