HST in Canada
Practical guides to GST/HST rates, registration, invoicing and filing for Canadian small businesses. Start with a guide, or use the calculator when you need the numbers.
119 guides
Rates by province
HST on travel in Ontario depends on the purchase. Most domestic passenger transportation and short-term accommodation are taxable, but municipal transit is exempt. A qualifying international journey can be zero-rated. Accommodation rented…
Rates by province
HST on home services in Ontario comes down to what is actually supplied: renovation and repair labour and materials billed by a registered contractor are generally taxable at the 13% HST rate,…
GST/HST basics
GST/HST for non-profit organizations depends on the organization’s status, whether it is registered, and the specific goods or services it supplies. Do non-profit organizations pay GST? Yes: like any other buyer, a…
GST/HST basics
The public service bodies rebate lets charities, qualifying non-profit organizations (NPOs) and selected public service bodies — hospital authorities, municipalities, facility operators, external suppliers, and school authorities, universities and public colleges established…
Rates by province
HST rebates on new homes in Ontario can combine federal and provincial relief up to $130,000 in total — up to $50,000 of the federal GST/HST and up to $80,000 of the…
Rates by province
Check the 7% BC PST rate and the province’s September 2026 pause of its planned professional-services expansion.
GST/HST basics
Find out who generally reports business or professional income on T2125 and how that differs from GST/HST registration.
Invoicing
Compare simple invoice creation options, copy an example and check Canadian tax information.
Filing & payments
Understand GST/HST reporting-period thresholds, available elections, filing deadlines and quarterly instalments.
Filing & payments
Compare the normal income-tax reassessment period with GST/HST assessment rules, filing deadlines and record retention.