Charge and collect the GST/HST
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Charge and collect the GST/HST
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Which rate to charge
The rate of tax to charge depends on the place of supply. This is where you make your sale, lease, or other supply.
A zero-rated supply has a 0% GST/HST rate throughout all of Canada. For example, basic groceries are taxable at the rate of zero (0% GST/HST) in every province and territory.
The rate for other taxable supplies depends on the province or territory.
On April 1, 2025, the Government of Nova Scotia decreased the provincial portion of the HST to 9%, resulting in an HST rate of 14% in Nova Scotia.
More information on the transition rules:
- The Government of Nova Scotia’s proposed transition rules
- GST/HST Notice 342, Nova Scotia HST Rate Decrease – Questions and Answers on General Transitional Rules for Personal Property and Services
- GST/HST Notice 343, Nova Scotia HST Rate Decrease – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in Nova Scotia
GST/HST rates for previous years
To find out if your supply is taxable or exempt, go to Type of supply.
For detailed place-of-supply rules, go to GST/HST rates and place-of-supply rules. Some supplies of products or services are GST/HST exempt.
If you supply a product or service to someone outside Canada, go to GST/HST – Imports and Exports.
Examples: How place of supply affects the rate to charge
Patrick owns a furniture store in Vancouver, British Columbia. His store sells and delivers a mattress to a customer in Toronto, Ontario. The furniture store charges 13% HST on the sale because the place of supply is Ontario.
Jade owns an electronics store in Winnipeg, Manitoba. She sells a laptop for $1,000 to Emma, who lives in Halifax, Nova Scotia.
Situation A – Laptop delivered in Nova Scotia
The place of supply is Nova Scotia because the laptop is delivered in Nova Scotia. Jade charges HST of 14%.
Situation B – Customer picks up laptop in Manitoba
If Emma instead picks up the laptop in Winnipeg, the place of supply is Manitoba (a non‑participating province). The electronics store charges GST of 5% and the PST that applies in Manitoba of 7%.
How to calculate the GST/HST
If you know your place of supply and type of supply, you can use the GST/HST calculator to calculate the amount of GST/HST to charge. If provincial sales tax (PST) is charged in the place of supply, calculate the GST on the price without the PST.
Certain suppliers and recipients have specific requirements related to the GST/HST.
For more information:
- Non-resident digital-economy businesses
- Governments and diplomats
- First Nations peoples
- Taxi operators and commercial ride-sharing drivers
- Guide RC4082, GST/HST Information for Charities
- Guide RC4049, GST/HST Information for Municipalities
- Guide RC4081, GST/HST Information for Non-Profit Organizations
Special cases
In most cases, once you determine which provincial or territorial rate to charge, you can use the GST/HST calculator to calculate the GST/HST.
In special cases, you have to calculate the tax differently.
Learn more: GST/HST in special cases
Receipts and invoices
Information to include on your receipts or invoices
You must let your customers know:
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If the GST/HST is being applied to their purchases
-
If the GST/HST is included in the price or added separately
You can do this by using:
- Cash register receipts
- Invoices
- Contracts
- Posted signs
You have to show:
- The GST/HST rate that applies to the supply
- The amount paid or payable and the GST/HST amount as separate lines or a clear statement that the total amount paid or payable includes GST/HST
If HST applies, show the total HST rate. Do not show the federal and provincial parts separately.
Invoice requirements for supplies made to GST/HST registrants
You have to give customers who are GST/HST registrants specific information on the invoices, receipts, contracts, or other business papers that you use when you supply taxable goods and services. They need this information to support their claims for input tax credits (ITCs) or rebates for the GST/HST you charged.
For more information on what you must include on invoices for GST/HST registrants, go to Records you need to support your claim.
To make sure that your ITC claims only include GST/HST charged by someone who is registered for the GST/HST, go to Confirming a GST/HST account number.
To confirm a QST number, go to Revenu Québec.
When to report and remit (pay) the GST/HST
The invoice date will determine when you need to report and remit (pay) the GST/HST you charge. Your GST/HST return for the reporting period that covers the invoice date should include the GST/HST you have charged, whether or not you have received payment.
What to do with collected GST/HST
You are responsible to hold the GST/HST in trust until you send it to the Canada Revenue Agency (CRA). This includes the collectible tax that you charged and have not collected yet.
At the end of each reporting period, you need to:
Keep accurate records
You must keep the records that will support the information you provide on your GST/HST returns. Your records must allow you to calculate:
- The amount of GST/HST you collected
- The amount of GST/HST paid and payable on your eligible business purchases and expenses
- The amount of tax to be refunded, rebated, or deducted from your net tax
Your records must describe the goods and services in enough detail to determine whether or not the GST/HST applies to them. Usually, you must keep your records for six years from the end of the last year to which they relate. However, the CRA may ask you to keep the invoices longer than six years.
Meaning of "place of supply"
Place of supply refers to the province or territory where a taxable sale, lease, or other supply is considered to be made. It determines which GST/HST rate applies (zero‑rated supplies are taxed at 0% regardless of place of supply).
Supply
Zero-rated supplies
Taxable supplies
Input tax credit
Supplier
Recipient
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2026-03-23