GST/HST information

The goods and services tax (GST) is a tax that applies to the supply of most goods and services in Canada.

Nova Scotia, New Brunswick, and Newfoundland and Labrador harmonized their provincial sales tax with the GST to create the harmonized sales tax (HST).

GST/HST is applied to taxable goods and services at the following rates:

• 6% for GST (7% prior to July 1, 2006);
• 14% for HST (15% prior to July 1, 2006); or
• 0% (zero-rated) for taxable products.

Certain goods and services are exempt from GST/HST.

Do you have to register for GST/HST?

If your total gross worldwide revenue from your taxable sales (including those taxable at 0%) and those of your associates is more than $30,000 in a calendar quarter or in four consecutive calendar quarters, you have to register for GST/HST.

We consider crew members who receive a share of the catch, commonly known as sharespeople, to be self-employed. Therefore, they may also have to register for GST/HST.

If your gross revenue is $30,000 or less, you do not have to register for GST/HST, but you may do so voluntarily.

Forms and publications

• Fishing Income guide (T4004)
• General Information for GST/HST Registrants guide (RC4022)

Related topics

• Harmonized sales tax (HST)
• Taxable or exempt
• How GST/HST works