GST/HST Blog & Resources
Expert guides on Canadian sales tax, calculations, and business tips. Find answers to your GST/HST questions.
Business
2026-02-15
Voluntary Disclosure: Fixing Past Tax Errors
The CRA's 'Voluntary Disclosures Program (VDP)' allows taxpayers to correct previous omissions or errors in their GST/HST returns. If accepted, you will pay the tax and interest but can avoid heavy penalties and potential criminal prosecution.
Tutorial
2026-02-15
The $30,000 Small Supplier Rule: When MUST You Register?
You must register for GST/HST when taxable revenues exceed $30,000 in one calendar quarter or across four consecutive calendar quarters. After losing small-supplier status, you generally have 29 days to register.
Province
2026-02-15
Quebec GST + QST Calculator Guide (14.975%)
Quebec combines 5% GST and 9.975% QST for a total effective rate of 14.975% on many taxable sales. Add tax with 1.14975, or remove tax by dividing by 1.14975.
Province
2026-02-15
Ontario HST Calculator Guide: 13% Tax Formula and Examples
Ontario applies a flat 13% HST on most taxable sales. To add tax, multiply the subtotal by 1.13. To remove tax from a total, divide by 1.13, then subtract to isolate HST.
Tutorial
2026-02-15
Online Filing Tutorial: Using CRA My Business Account
To file your GST/HST return online, log in to 'CRA My Business Account,' select 'GST/HST' from the menu, and click 'File a return.' You will need your accounting records for the period, including total sales and tax collected/paid.
Business
2026-02-15
Non-Profit Tax Guide: GST/HST Rebates for Charities
Registered charities and qualifying public service bodies (including many NPOs) can often recover GST/HST paid on eligible expenses through the Public Service Bodies (PSB) rebate, even when they are not claiming regular ITCs.
Business
2026-02-15
Input Tax Credits (ITCs): How to Recover Paid Taxes
Input Tax Credits (ITCs) allow GST/HST registered businesses to recover the tax they pay on purchases and expenses related to their commercial activities. Essentially, you subtract the tax you paid from the tax you collected, paying only the difference to the CRA.
Business
2026-02-15
GST/HST Registration for Small Businesses
You must register for a GST/HST account if your total taxable revenues from all your businesses are more than $30,000 in a single calendar quarter or over four consecutive calendar quarters.
Tutorial
2026-02-15
Step-by-Step Registration: Getting Your GST Number
To get a GST/HST account, register online through CRA Business Registration Online (BRO). As of November 3, 2025, CRA no longer accepts GST/HST account registration by phone. Prepare your business details, effective date, and expected annual revenue before applying.
Business
2026-02-15
Freelance Tax 101: GST/HST for Contractors
Freelancers and independent contractors are treated as small businesses by the CRA. You must register for GST/HST when taxable revenue exceeds $30,000 in a single calendar quarter or across four consecutive calendar quarters.
Business
2026-02-15
Digital Services Tax: How it Interacts with GST/HST
GST/HST still applies to taxable digital services in Canada, but the separate 3% Digital Services Tax (DST) is no longer being collected after the federal government rescinded it in 2025. Your sales-tax calculator results are therefore unchanged by DST.
Guides
2026-02-15
Current Canadian Tax Rates by Province: 2026 Reference
As of 2026, Canadian sales tax rates range from 5% (Alberta/Territories) to 15% (NB, NL, PEI). Ontario remains at 13% HST, Nova Scotia is 14% HST, and Quebec's combined GST+QST rate is 14.975%.
Tutorial
2026-02-15
Complete Guide to GST & HST in Canada
GST is a 5% federal sales tax. HST combines GST with provincial tax in participating provinces, while some provinces keep separate PST or QST rates.
Guides
2026-02-15
Top 10 GST/HST Mistakes and How to Avoid Them
Common GST/HST mistakes include failing to register after hitting the $30,000 threshold, claiming ITCs on personal expenses, and using the wrong tax rate for out-of-province customers. Avoiding these can save your business thousands in penalties and interest.
Province
2026-02-15
BC GST + PST Calculator Guide: 12% Sales Tax Formula
British Columbia applies 5% GST plus 7% PST on many taxable sales, for a combined 12% estimate in common cases. Use 1.12 to add tax, or divide by 1.12 to reverse-calculate.
Province
2026-02-15
Alberta GST Calculator Guide: 5% Tax-Only Province
Alberta has no provincial sales tax and generally applies only 5% GST. Add tax by multiplying by 1.05. To remove tax from a total, divide by 1.05 and subtract the difference.
Guides
2026-02-15
2026 Tax Deadlines: Quarterly and Annual Schedules
GST/HST filing deadlines depend on your reporting period: Monthly and quarterly filers generally file and pay one month after period-end. Annual filers usually file and pay 3 months after fiscal year-end, with a special filing/payment split for some individuals.
Guides
2026-02-12
Visitor Rebates: Can Tourists Claim Back GST/HST?
Currently, Canada does not offer a general GST/HST rebate for tourists on most consumer goods (like clothing or electronics). However, foreign businesses may be eligible for rebates on certain convention-related expenses and tour packages.
Guides
2026-02-12
Used Vehicle Sales: Private vs. Dealer Tax Rules
When buying a used vehicle from a dealer, you pay GST/HST on the purchase price. In a private sale, you typically pay the provincial portion of the tax (PST or the provincial part of HST) to the provincial licensing office when you register the vehicle.
Guides
2026-02-12
Quebec Tax Special: Understanding GST + QST
Quebec's tax system is unique because it uses the Quebec Sales Tax (QST) at 9.975% alongside the 5% federal GST, totaling 14.975%. Unlike most provinces, QST is administered by Revenu Québec, not the CRA.
Guides
2026-02-12
Ontario Real Estate Tax: Buying and Selling HST Rules
In Ontario, 13% HST applies to the purchase of newly built homes but typically not to 'used' residential properties. Buyers of new homes may be eligible for the New Housing Rebate to recover a portion of the tax if the home is their primary residence.
Tutorial
2026-02-12
HST vs. GST vs. PST: The Ultimate 2026 Comparison
The main difference lies in how they are administered: GST (5%) is federal, PST (varies) is provincial, and HST (13-15%) combines both into a single tax. Ontario, Atlantic provinces use HST, while BC, SK, and MB use a separated GST+PST system.
Tutorial
2026-02-12
Tax on Gift Cards and Deposits: When is it Charged?
Under CRA rules, GST/HST is not charged when a gift card is purchased. Instead, the tax is applied only when the gift card is redeemed for a specific product or service, effectively treating the card like cash.
Tutorial
2026-02-12
Exempt vs. Zero-Rated: A Detailed Breakdown
The difference is subtle but vital: Zero-rated supplies are taxed at 0% (allowing you to claim ITCs), while Exempt supplies have no tax at all (meaning you cannot claim ITCs for related expenses). Basic groceries are zero-rated; residential rent is exempt.
Business
2026-02-12
E-commerce Tax Guide: Selling Online Across Canada
E-commerce businesses in Canada must charge sales tax based on the 'place of supply,' which is typically the customer's shipping address. If you sell from BC to Ontario, you must charge 13% Ontario HST, not the 12% BC rate.
Business
2026-02-12
Business Meals & Entertainment: Claiming 50% ITCs
Under CRA rules, you can generally only claim 50% of the GST/HST paid on business meals and entertainment as an Input Tax Credit (ITC). This matches the 50% deduction limit for income tax purposes on these same expenses.
Business
2026-02-12
GST/HST for Airbnb and Short-term Rentals
Short-term rentals (stays of less than 30 days) are generally considered taxable supplies for GST/HST purposes. If your total revenue from the rental exceeds $30,000, you must register, collect tax from guests, and remit it to the CRA.
Tutorial
2026-02-11
How to Back-Calculate Tax from Total Price
To back-calculate the pre-tax price from a total that includes tax, divide the total by (1 + tax rate). For example, if the total is $113 and the tax is 13%, divide $113 by 1.13 to get $100.