GST/HST Guide
The Complete GST/HST Guide for Canadian Businesses
Master the goods and services tax system with our comprehensive guide to registration, filing, and compliance.
Registration
Filing Returns
Input Tax Credits
Provincial Rates
GST/HST Registration Requirements
Mandatory Registration
You must register for GST/HST if your total revenues exceed $30,000 in any four consecutive quarters, or if you provide taxi or limousine services.
Required to Register
- Revenues over $30,000 in 4 consecutive quarters
- Taxi or limousine services (regardless of revenue)
- Non-resident making taxable supplies in Canada
Voluntary Registration
- Small businesses under $30,000
- Businesses with significant ITCs
- B2B suppliers wanting to charge GST/HST
Provincial GST/HST Rates
GST + PST Provinces
Separate GST (5%) and Provincial Sales Tax
Alberta5% GST only
British Columbia5% + 7% PST
Saskatchewan5% + 6% PST
Manitoba5% + 7% RST
Quebec5% + 9.975% QST
HST Provinces
Harmonized Sales Tax (single rate)
Ontario13% HST
New Brunswick15% HST
Nova Scotia14% HST
Prince Edward Island15% HST
Newfoundland & Labrador15% HST
Territories
Yukon:5% GST
Northwest Territories:5% GST
Nunavut:5% GST
Input Tax Credits (ITCs)
What are ITCs?
Input Tax Credits allow you to recover the GST/HST you pay on business purchases and expenses. This ensures businesses only pay tax on the value they add.
100% Recoverable
- • Office supplies
- • Equipment purchases
- • Professional services
- • Software subscriptions
- • Manufacturing materials
Partially Recoverable
- • Business meals (50%)
- • Entertainment expenses (50%)
- • Personal use portion
Not Recoverable
- • Personal expenses
- • Exempt supplies
- • Expenses for exempt activities
- • Capital personal property
- • Club memberships
GST/HST Filing Requirements
| Annual Taxable Sales | Filing Frequency | Filing Deadline |
|---|---|---|
| $1.5 million or more | Monthly | Last day of the following month |
| More than $30,000 but less than $1.5 million | Quarterly | One month after quarter end |
| $30,000 or less (voluntary filers) | Annual | Three months after year end |
Important Filing Notes
- • File by the due date even if no GST/HST is owing
- • Late filing penalties: 1% of tax owing per month (minimum $25)
- • Interest charged on overdue amounts at prescribed rates
- • Electronic filing is mandatory for most businesses
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