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Goods and Services Tax/Harmonized Sales Tax (GST/HST)


On May 2, 2006, the Minister of Finance announced proposed changes to the GST/HST rate. Effective July 1st, 2006, the GST rate will be reduced to 6% and the HST rate to 14%.

In Quebec, Revenu Québec administers the GST/HST. If you have business operations in Quebec, visit the Revenu Québec Web site.

Important dates for GST/HST

Arrow Search topics alphabetically:
Sole proprietors (self-employed)
Individuals who work for themselves.		 Partnerships
Each member shares in the profit and the responsibility for business losses.
Corporations
Shareholders own a corporation and generally are not personally responsible for the business.		 Construction Industry
Information about GST/HST for the construction industry.
Public service bodies
Non-profit organizations, public educational institutions, hospitals and municipalities		 Non-resident businesses
Operating a business in Canada including event planners, and more
Charities
A public service body that is a registered Canadian charity operating for charitable purposes.		 Governments
Information on Provincial, Territorial, and Federal governments. For municipalities, see public service bodies.
Financial institutions Visitors to Canada for business or leisure
Individuals Indians, Indian bands, and
band-empowered entities
Foreign representatives and diplomatic missions

See a list of definitions related to GST/HST.

We provide all the forms and publications you may need for GST/HST.

You may also want to read our technical information for GST/HST.
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Date modified:
2006-05-03 		Top of page
Top of page 		Important notices