Yukon has 5% federal GST. It does not have a territorial PST or HST. That does not mean every Yukon transaction has exactly 5% tax: the supply must be taxable, and sales outside Yukon can be governed by a different GST/HST place-of-supply rule. CRA: GST/HST rates
A simple Yukon example
For a $500 taxable sale made in Yukon where GST applies, charge $25 GST and invoice a total of $525. If the sale is zero-rated or exempt, do not use that calculation. Confirm the tax status before invoicing.
When a Yukon business must register
For most businesses, the $30,000 small-supplier test uses worldwide taxable-supply revenue, including that of associates where the CRA rules require it. The timing differs by how the threshold is exceeded:
- One calendar quarter: GST/HST applies to the supply that took the business over $30,000. The effective registration date is no later than that supply date, and the business must register within 29 days of the effective date.
- Four consecutive calendar quarters: if no single quarter exceeded $30,000, small-supplier status ends at the end of the month after the quarter of the excess. The effective date is no later than the first supply after that point; charge GST/HST from the effective date and register within 29 days of it.
CRA: when to register and charge GST/HST
The threshold is not a profit test. It uses the relevant taxable-supply revenue before expenses, subject to the CRA’s detailed rules. Voluntary registration can be available to a business making taxable supplies, but it creates charging, filing, and record-keeping obligations.
Invoices and sales outside Yukon
Once registered, use an invoice that clearly records the transaction and its tax treatment. The documentation needed for a buyer to support an input tax credit varies with the value of the purchase; it is not simply a universal invoice template. GST/HST ITC documentation regulation For a practical field checklist, see how to show GST/HST on an invoice.
For sales outside Yukon, do not automatically charge 5% just because the seller is in Yukon. GST/HST place-of-supply rules differ by type of supply. For example, delivery facts are relevant for goods, while many services use the recipient’s Canadian address obtained in the ordinary course of business. CRA: place-of-supply rules
Zero-rated, exempt, and input-tax-credit basics
Zero-rated supplies are taxable at 0%; exempt supplies are treated differently. The distinction matters for registration and for input tax credits. A registrant may generally claim an ITC only to the extent a purchase is acquired or imported for use in commercial activities and the supporting documentation requirements are met. An ITC is not an automatic recovery of every 5% charge, and a business customer is not automatically entitled to claim one either. CRA: input tax credits
Track GST/HST collected and eligible ITCs, then file on the reporting period assigned by the CRA. See the GST/HST filing guide for next steps. Use the GST/HST calculator for standard add-or-remove-tax arithmetic; it does not decide a sale’s tax status or place of supply.
Sources checked
- CRA: GST/HST rates, checked October 16, 2026.
- CRA: registration timing, checked October 16, 2026.
- CRA: place-of-supply rules and input tax credits, checked October 16, 2026.