CA Harmonized Services Tax (HST) Rates Canada — Harmonized Services Tax (HST)

General VAT Rate Other Rates Local Currency
5% 0% Dollar (CAD)

Canada's general VAT rate is 5%, with other rates including 0% that can apply to certain transactions. The Harmonized Services Tax (HST) is administered by the Canada Revenue Agency (http://www.cra-arc.gc.ca) in Ottawa.

In addition to the 5% federal level sales tax (GST), provinces have a Local Province Sales Tax (PST). Combined, these are called the "Harmonized Sales Tax", which ranges from 9.975 to 15% by province.

Canada's consumption tax is called the Goods and Services Tax (GST), which was introduced in January 1991.

Canada's consumption tax is called the Harmonized Services Tax (HST), which was introduced in April 1997.

Trading bloc membership

North American Free Trade Agreement (NAFTA)


Canada Sales tax rates for 2017

GST standard
5%

HST standard:

Quebec
9.975% (see Sections B and D)
Ontario
13%
New Brunswick
13%
Newfoundland and Labrador
13%
Nova Scotia
15%
Prince Edward Island
14%
Other
Zero-rated and exempt

Canada Business number format

Businesses in Canada that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Canada Revenue Agency, and will follow a certain format. The Business number format is 15 characters (9 numeric/2 alpha/4 numeric).


Canada GST/HST return periods

Businesses in Canada that are required to collect tax from consumers must file regular tax returns with the Canada Revenue Agency in Ottawa. Canada's GST/HST return periods are:

Monthly (turnover in excess of CAD6 million, optional for other registrants)

Quarterly (turnover between CAD1,500,000 to CAD6 million, optional for other registrants)

Annual (turnover below CAD1,500,000)


Canada Harmonized Services Tax (HST) Thresholds

These are the revenue thresholds at which businesses in Canada are required to start collecting and remitting tax.

Registration
CAD30,000

Recovery of GST or HST by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Canada are not required to collect taxes from the consumer.


Canada VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Canada VAT refund program, more info can be obtained from the Canada Revenue Agency.


CA Harmonized Services Tax (HST) Rates Canada Tax Sources & Citations

  • EN: Canada Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Canada's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Canada tax information on this page is incorrect or out of date.
Citations:
  1. Canada Canada Revenue Agency (http://www.cra-arc.gc.ca)
  2. Ernst & Young global VAT tax study, Canada (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ca-canada