GST/HST basics
GST/HST Quick Method of Accounting
Learn what CRA’s Quick Method changes, who can elect it, the $400,000 test, ITC limits, and when to file Form GST74 or use CRA online services.
HST in Canada
GST/HST guides for 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
PEI HST: 15% Sales Tax Rate
PEI HST is 15% on standard taxable supplies. See how to calculate it, disclose it on invoices, and check cross-province sales.
Rates by province
Newfoundland and Labrador HST: 15% Sales Tax Rate
Newfoundland and Labrador HST is 15% on standard taxable supplies. Check the calculation, invoice disclosure, and place-of-supply limits.
Rates by province
New Brunswick HST: 15% Sales Tax Rate
New Brunswick HST is 15% on standard taxable supplies. Learn the calculation, invoice disclosure, and when place-of-supply rules matter.
Rates by province
Canada GST/HST Rates by Province and Territory
Current Canada GST, HST, PST, and QST rates by province and territory. See standard rates, calculation rules, invoices, and place-of-supply limits.
Registration
How to Get a GST/HST Number in Canada
Register a CRA GST/HST account when required or voluntarily. Learn the $30,000 test, what to prepare, BRO restrictions, and next steps.
Registration
GST Registry Search: Check a GST/HST Account
Use CRA’s free GST/HST Registry with the first nine digits, supplier name, and transaction date. Learn what a result proves and what to keep.
Rates by province
Nova Scotia Sales Tax: 14% HST in 2026
Nova Scotia HST is 14% in 2026: 5% federal GST plus a 9% provincial component. See the 2025 rate change, calculation, invoices, and older-transaction caveat.
Rates by province
Manitoba Sales Tax: 5% GST and 7% RST
Manitoba sales tax is generally 5% GST plus 7% RST on taxable purchases. Learn the 12% calculation, separate tax systems, and what to check before charging or registering.
Rates by province
BC Sales Tax: GST and PST Rates (2026)
BC does not have HST today. British Columbia has 5% GST plus 7% PST on a standard taxable purchase. See HST history, current rates, special categories, and exemptions.