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

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Information on the July 1st, 2006, reduction in the GST rate to 6%, and the HST rate to 14%.

 Be informed about GST/HST issues. Subscribe to our Excise and GST/HST News, and we will send you this quarterly newsletter by email.
GST/HST information for:
Sole proprietors (self-employed)
You are in control of the business, and are personally  responsible for the business.		 Partnerships
Each member shares in the management of the business, and are personal responsible for the business debts and obligations.
Corporations
You own shares in a corporation, and generally are not personally responsible for the business.		 Construction Industry
Information about GST/HST for the construction industry.
Public service bodies
Includes a charity, non-profit organization, municipality, school authority, hospital authority, public college, or university.		 Non-resident businesses
Operating a business in Canada including event planners, and more
Charities
An organization that is a registered charity in Canada.		 Governments
Information on Provincial, Territorial, and Federal governments. For municipalities, see public service bodies.
Financial institutions Visitors to Canada for business or leisure
Individuals
People who are not operating a business. 		Indians, Indian bands, and band-empowered entities
Foreign representatives and
diplomatic missions
You are obligated to pay GST/HST, but may be eligible to apply for a rebate of the tax you paid.		 GST/HST Registry
Determine if the GST/HST number of a business is valid.
GST and HST Calculation Guides
Important dates for GST/HST Definitions Forms and publications Technical information

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



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Date modified:
2006-08-01 		Top of page
Top of page 		Important notices