Rates by province
Alberta Sales Tax: 5% GST, No PST or HST
Alberta sales tax is 5% GST on taxable supplies. Alberta has no provincial sales tax or HST. See the calculation, invoice basics, and out-of-province caution.
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
GST/HST basics
HST Number Example and GST Number Format in Canada
A GST/HST account is a 9-digit Business Number plus RT and a 4-digit reference number. See an illustrative format and how to verify a supplier in the CRA registry.
Filing & payments
GST/HST Access Code: Find, Change or File Without It
The GST/HST access code is a four-digit code for certain CRA business filing methods. Learn when it is required, where to find it and how to change it.
Filing & payments
GST/HST Filing Deadlines: Monthly, Quarterly and Annual
GST/HST return and payment deadlines depend on the CRA reporting period. See the monthly, quarterly and annual rules, including the December 31 sole-proprietor exception.
Filing & payments
CRA NETFILE: Access Code, Dates and How It Works
CRA NETFILE is for personal income-tax returns. Find the current 2026 transmission dates, access-code rules, and the difference between personal NETFILE and business GST/HST filing.
Rates by province
HST in Ontario: The 13% Rate, Registration, and Invoice Basics
Ontario charges 13% HST, not separate GST and PST. See the exact rate breakdown, when to register with the CRA, and how to calculate it.
Filing & payments
GST/HST NETFILE: How to File a GST/HST Return Online
Learn how to file HST online in Canada: CRA NETFILE steps, filing vs payment deadlines, the 4-digit access code, and what happens after you file.
Rates by province
Yukon Sales Tax: 5% GST, No PST or HST
Yukon has 5% GST and no territorial PST or HST. Learn the registration threshold, invoicing basics, place-of-supply rules, and ITC limits.
Invoicing
How do I show GST/HST on an invoice?
See which details belong on a Canadian GST/HST invoice, how the requirements change at $100 and $500, and where to show your registration number and tax amount.