GST and HST in Canada (2026): Rates by Province, Registration, Filing and Worked Examples

If you sell anything in Canada — coffee in Calgary, bookkeeping in Halifax, software to a client in Toronto — the federal GST or the harmonized HST will reach your business sooner or later. This guide is for owner-operators and new founders who want the whole picture in one place: the 2026 rates in every province, how PST and QST stack on top, the C$30,000 small supplier test, how to register, which filing period you'll get, how input tax credits work, when the quick method pays off, and which province's rate to charge when your customer lives somewhere else. Every rule is checked against Canada Revenue Agency (CRA) publications as of October 2026, with worked examples in Canadian dollars.

Quick answer

Canada charges a 5% GST everywhere, which becomes a single HST of 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and PEI. You must register once your taxable sales pass C$30,000 in a quarter or over four quarters, then file monthly, quarterly or yearly — always electronically — and claim back the GST/HST you paid on business costs as input tax credits.

• BC, Manitoba and Saskatchewan add a separate PST; Quebec adds 9.975% QST; Alberta and the territories charge GST only

• Register within 29 days of crossing the threshold — online through Business Registration Online

• Annual filing is the default up to C$1.5 million of sales; monthly is compulsory above C$6 million

• The quick method suits small service firms with sales up to C$400,000

• Charge the rate of the province where the supply is made — usually your client's address, not yours

GST vs HST vs PST: how sales tax works in Canada

Canada has one federal value-added tax, the Goods and Services Tax (GST), charged at 5% on most goods and services. Five provinces have folded their own sales tax into it, creating the Harmonized Sales Tax (HST) — one rate, one return, one administrator (the CRA). Three western provinces kept their own retail sales tax, called PST (or RST in Manitoba), which you register for and file separately with the province. Quebec runs the QST, and Revenu Québec administers both the GST and the QST for businesses located there.

It's a value-added tax, which means each business in the chain charges tax on its sales and claims back the tax it paid on its inputs. Only the final consumer bears the full cost. For you, that has two consequences: GST/HST you collect is not your money (the Excise Tax Act treats it as held in trust for the Crown), and GST/HST you pay on business costs is usually recoverable through input tax credits — PST generally is not.

Most supplies are taxable at the full rate. Some are zero-rated — taxable at 0%, so you charge nothing but can still claim ITCs; basic groceries, most prescription drugs and exports are the classic examples. Others are exempt — no tax charged and no ITCs on related costs; long-term residential rent, most health and dental services, many educational services and most financial services fall here. Knowing which category your product sits in matters as much as knowing the rate.

GST, HST, PST and QST by province (2026)

Province / territory	Tax charged	Combined rate	Who you file with
Alberta, Yukon, NWT, Nunavut	GST only	5%	CRA
British Columbia	GST + PST 7%	12%	CRA (GST) + BC (PST)
Saskatchewan	GST + PST 6%	11%	CRA (GST) + Saskatchewan (PST)
Manitoba	GST + RST 7%	12%	CRA (GST) + Manitoba (RST)
Ontario	HST	13%	CRA
Quebec	GST + QST 9.975%	14.975%	Revenu Québec (both)
Nova Scotia	HST	14%	CRA
New Brunswick, Newfoundland and Labrador, PEI	HST	15%	CRA

Alberta, Yukon, NWT, Nunavut

Tax charged

GST only

Combined rate

5%

Who you file with

CRA

British Columbia

Tax charged

GST + PST 7%

Combined rate

12%

Who you file with

CRA (GST) + BC (PST)

Saskatchewan

Tax charged

GST + PST 6%

Combined rate

11%

Who you file with

CRA (GST) + Saskatchewan (PST)

Manitoba

Tax charged

GST + RST 7%

Combined rate

12%

Who you file with

CRA (GST) + Manitoba (RST)

Ontario

Tax charged

HST

Combined rate

13%

Who you file with

CRA

Quebec

Tax charged

GST + QST 9.975%

Combined rate

14.975%

Who you file with

Revenu Québec (both)

Nova Scotia

Tax charged

HST

Combined rate

14%

Who you file with

CRA

New Brunswick, Newfoundland and Labrador, PEI

Tax charged

HST

Combined rate

15%

Who you file with

CRA

GST/HST rates by province in 2026 — and what changed recently

The federal portion has been 5% since 2008. The HST rate is the 5% federal part plus the provincial part: Ontario's 8% gives 13%; New Brunswick, Newfoundland and Labrador and Prince Edward Island each add 10% for 15%. Nova Scotia is the one that moved most recently. Its provincial portion fell from 10% to 9% on 1 April 2025, so the combined HST there is now 14%. Plenty of invoices, POS systems and online calculators still carry the old 15% — if you sell into Nova Scotia, check that your software was updated.

The other headline change was temporary. From 14 December 2024 to 15 February 2025, the federal government removed GST/HST from a list of items including children's clothing and toys, books, restaurant meals and most prepared food and drinks. That break has ended; normal rates apply again, and the CRA expects businesses that relied on it to have kept records showing which sales were relieved. As of October 2026 we found no further federal or HST rate change announced for 2026, but provincial budgets are the place a change would appear first.

The combined rate a customer pays is what matters for pricing. A C$100 sale costs C$105 in Alberta, C$113 in Ontario, C$114 in Nova Scotia, C$115 in New Brunswick and C$114.975 in Quebec. In BC the customer pays C$112 but you show GST and PST as two separate lines and remit them to two different governments.

Do you need to register? The C$30,000 small supplier test

You must register for GST/HST once you stop being a small supplier. You remain one as long as your worldwide taxable sales — including zero-rated sales and the sales of any associated businesses — are C$30,000 or less in both of these tests:

1. Any single calendar quarter. If one quarter on its own goes over the limit, you stop being a small supplier on the day of the sale that took you over. That sale is already taxable, and you have 29 days to register.
2. The last four consecutive calendar quarters. If you only cross the line over four quarters, you stay a small supplier until the end of the month after the quarter in which you crossed it, then register within 29 days of your first taxable sale after that.

Exempt sales, sales of capital property, goodwill and financial services don't count toward the figure. Public service bodies such as charities and non-profits use a higher C$50,000 threshold. And some businesses must register regardless of size: anyone providing taxi or commercial ride-sharing services (Uber, Lyft and similar drivers) has to register from their first fare.

Worked example: crossing the line mid-quarter

Maya runs a web design studio in Vancouver. Her sales were C$6,000 in Q1 and C$9,000 in Q2. In Q3 she lands a large project and invoices C$18,000 on 4 August, bringing Q3 to C$34,000. The single-quarter test is broken on 4 August, so that invoice must include 5% GST (C$900), and she must register by 2 September. Had her quarters each stayed under C$30,000 but added up to more than C$30,000 over a year, she would have had a little more time under the four-quarter rule.

Should you register voluntarily?

Registering before you have to has real benefits. You can claim ITCs on start-up costs — a C$2,400 laptop bought in Ontario carries C$276.11 of recoverable HST (C$2,400 ÷ 1.13 × 0.13) — and larger clients sometimes expect a supplier to quote a GST/HST number. The trade-off is that you must then charge tax to everyone, which can make you 5–15% more expensive to consumers who can't claim it back. Business-to-business sellers usually register early; sellers to the public often wait.

How to register for a GST/HST account

Registration is free. Since 3 November 2025, the CRA no longer accepts Business Number or program-account registrations by phone, so for nearly everyone the route is Business Registration Online (BRO) on canada.ca. If you don't yet have a Business Number, you get one in the same session; your GST/HST account is the BN plus the suffix RT0001. A small group — for example businesses whose only owners are non-residents, or businesses owned by another corporation or partnership — use the alternative methods listed on the CRA's registration page.

Register for GST/HST in five steps

1. 1

   Check your structure and Business Number

   Sole proprietors register under their own SIN; corporations need their incorporation details. If you already have a BN (for payroll or income tax), you're adding the RT program account to it.

2. 2

   Open Business Registration Online

   Go to the CRA's Register for a GST/HST account page and start BRO. Registering through My Business Account works too if you already have one.

   Register for a GST/HST account
3. 3

   Choose your effective date

   Use the date you became required to register (or an earlier date if registering voluntarily). It decides which sales must carry tax and when ITCs can start.

   Tip: Backdating too far can create tax you never collected — pick the date carefully.

4. 4

   Pick your fiscal year and estimate sales

   Your estimated annual taxable sales drive the reporting period the CRA assigns. You can ask for a shorter one.

5. 5

   Save your RT number and update invoices

   Your number appears straight away. Add it to every invoice and set the right rate in your billing or POS software.

If you're based in Quebec, you register with Revenu Québec, which handles both your GST and your QST accounts. Provincial PST in BC, Saskatchewan and Manitoba is a separate registration with each province, with its own thresholds and rules — check the provincial page before selling goods or software into those provinces. Our Canada business registration guide walks through the BN and provincial steps together, and the CRA My Business Account guide explains how to get online access once you're registered.

Reporting periods and filing deadlines

Your reporting period is set by your annual worldwide taxable sales (including associates). You can always choose a shorter period than the one assigned — many businesses that expect refunds file monthly to get their money back sooner.

GST/HST reporting periods

Annual taxable sales	Assigned period	Optional periods	Return due
Up to C$1.5 million	Annual	Quarterly or monthly	3 months after year-end
More than C$1.5 million up to C$6 million	Quarterly	Monthly	1 month after quarter-end
More than C$6 million	Monthly	None	1 month after month-end
Individuals with business income, Dec 31 year-end	Annual	—	File by June 15, pay by April 30

Up to C$1.5 million

Assigned period

Annual

Optional periods

Quarterly or monthly

Return due

3 months after year-end

More than C$1.5 million up to C$6 million

Assigned period

Quarterly

Optional periods

Monthly

Return due

1 month after quarter-end

More than C$6 million

Assigned period

Monthly

Optional periods

None

Return due

1 month after month-end

Individuals with business income, Dec 31 year-end

Assigned period

Annual

Optional periods

—

Return due

File by June 15, pay by April 30

Annual filers whose net tax was C$3,000 or more in the previous year and expected for the current year must also pay quarterly instalments, due one month after each fiscal quarter. A sole proprietor in Ontario who owed C$4,800 last year would pay roughly C$1,200 at the end of April, July, October and January, then settle the difference with the annual return.

Since reporting periods starting in 2024, every GST/HST registrant must file electronically except most charities and selected listed financial institutions. Paper returns from anyone else attract a penalty of C$100 for the first and C$250 for each later one. Payments of C$10,000 or more must generally be made electronically as well. Late returns with a balance owing cost 1% of the amount plus a quarter of 1% for each full month late (up to 12 months), on top of daily compound interest.

Filing your return: My Business Account, NETFILE or software

The GST/HST return is short — the core lines are 101 (total sales), 105 (GST/HST collected), 108 (ITCs) and 109 (net tax), with adjustments and instalments below. You have several electronic routes. My Business Account lets you file, pay and see past returns without an access code. GST/HST NETFILE is a stand-alone form on canada.ca: you need your BN, the period dates and a 4-digit access code, and on success you get a 6-digit confirmation number — keep it. The session times out after 35 minutes of inactivity and nothing is saved if you leave early, so have your figures ready. TELEFILE (phone filing at 1-800-959-2038) is open to some small filers, and most accounting software files through the CRA's internet file transfer.

NETFILE can't be used for elections (such as the quick-method election), for accounts administered by Revenu Québec, or for most rebates. For those, use My Business Account or the forms named in the CRA guide.

Before you file each return

0/6

• Total taxable sales for the period, split by rate if you sell into several provinces
• GST/HST collected (line 105) — reconciled to your sales ledger, not just bank deposits
• Supplier invoices supporting every ITC, showing the supplier's GST/HST number
• Instalments already paid this year
• Your 4-digit access code (NETFILE only) and the period dates
• A payment plan if line 109 is positive — returns and payments share the same due date

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Input tax credits: getting back the GST/HST you pay

An input tax credit (ITC) recovers the GST/HST you paid on purchases used in your commercial activities — rent, equipment, software, supplies, professional fees, fuel. You claim ITCs on the return and they reduce your net tax; if they exceed what you collected, you get a refund. You generally have 4 years to claim an ITC (technically, until the due date of the return for the last period ending within four years after the period in which you could first claim it), so a missed receipt can still be picked up later.

The paperwork requirements rise with the purchase size. For anything above C$100 you need the supplier's name and GST/HST registration number on the invoice; above C$500 you also need your name, terms of payment and a description of each item. ITCs are not available on exempt supplies you make, on purely personal purchases, on 50% of meals and entertainment, or on PST and QST paid to provinces under their own rules. Mixed-use items are claimed in proportion to business use.

Worked example: an Ontario café's quarter

Lakeside Café in Kingston, Ontario has taxable sales of C$60,000 before tax in one quarter and charges 13% HST on most of it. To keep the arithmetic clean, assume all sales are taxable (in reality most groceries sold cold would be zero-rated).

• HST collected: C$60,000 × 13% = C$7,800 (line 105)
• HST paid on rent (C$9,000), equipment repairs (C$2,000), packaging and supplies (C$4,000) and utilities (C$1,500) — C$16,500 of taxable inputs × 13% = C$2,145 (line 108)
• Ingredients like basic flour, milk and coffee beans are mostly zero-rated, so no HST and no ITC there
• Net tax remitted: C$7,800 − C$2,145 = C$5,655 (line 109)

The café's real tax cost is zero; it simply passed on its customers' HST after deducting what its own suppliers charged.

Add or remove GST/HST for any provinceEnter a price and province to split out GST, HST, PST or QST — free, no login.

The quick method: simpler math for small businesses

The quick method is an optional shortcut for registrants with annual worldwide taxable sales (including associates) of C$400,000 or less. You still charge your customers the normal rate. But instead of tracking ITCs on every expense, you remit a fixed percentage of your tax-included sales and keep the difference. ITCs remain available on capital purchases such as vehicles and equipment, but not on operating expenses.

You also earn a 1% credit on the first C$30,000 of eligible tax-included sales each fiscal year. Not everyone qualifies: accountants, bookkeepers, lawyers, tax preparers, financial institutions, charities and several public bodies are excluded. You elect with Form GST74 or through My Business Account — annual filers by the first day of their second fiscal quarter, others by the due date of the first return using it.

Quick method remittance rates — services (2026)

3.6%

PE in a GST-only province, 5% sales

e.g. Alberta, BC

8.8%

PE in Ontario, 13% sales

9.4%

PE in Nova Scotia, 14% sales

10.0%

PE in NB, NL or PEI, 15% sales

Worked example: regular vs quick method for an Ontario consultant

Dev is a marketing consultant in Ottawa billing C$120,000 a year to Ontario clients. With 13% HST, he collects C$15,600, so his tax-included sales are C$135,600. His taxable expenses — co-working desk, software, phone, some travel — come to C$12,000 before tax, carrying C$1,560 HST.

• Regular method: remit C$15,600 − C$1,560 = C$14,040.
• Quick method: remit 8.8% × C$135,600 = C$11,932.80, less the 1% credit on C$30,000 (C$300) = C$11,632.80.

The quick method saves Dev about C$2,400 a year and he no longer has to track ITCs on small receipts. The C$2,400 is taxable income for income tax purposes, which the CRA expects you to report. A reseller of goods with heavy taxable purchases, on the other hand, often comes out behind — run both numbers before electing. Goods-for-resale businesses (cost of goods at least 40% of sales) get lower rates, such as 4.4% in Ontario and 1.8% in a GST-only province.

Place of supply: which province's rate do you charge?

This is the question that trips up businesses selling across provincial lines. The rate depends on where the supply is made, not where you're located. The rules are in Schedule IX of the Excise Tax Act; the CRA restated the general service rules in GST/HST Memorandum 3-3-6, issued in April 2026.

Goods (tangible personal property). A sale is made in the province where you deliver the goods or make them available to the buyer. A Winnipeg online store shipping a C$80 jacket to Moncton charges 15% HST (C$12); shipping the same jacket to Edmonton it charges 5% GST (C$4). Manitoba RST doesn't apply to goods delivered outside Manitoba.

Services — address obtained. If you get your client's home or business address in Canada in the normal course of business, the supply is made in that province. With several addresses, use the one most closely connected with the service, usually the contracting address. Email and IP addresses don't count. So a Calgary bookkeeper with a client in Mississauga charges 13% HST, while a Mississauga bookkeeper with a Calgary client charges 5% GST.

Services — no address. If no Canadian address is obtained, look at where the work is done. If more than 50% of the Canadian part is performed in HST provinces, it's made in the HST province where most of it happens; otherwise it's made in a GST-only province.

Special rules override the general ones for services tied to real property (where the property is), services on goods (generally where the goods are), passenger transport, freight, telecommunications and several others. If you work in one of those, read the CRA's special-cases memorandum before setting your rates.

Common mistakes and how to fix them

• Charging your home-province rate to everyone. The fix is a rate table in your invoicing software keyed to the client's address. If you under-charged, you still owe the correct tax — correct it on the next return and, where possible, re-invoice.
• Registering late. Tax was due on every taxable sale from the effective date even if you didn't charge it. Register immediately with the correct effective date and treat past prices as tax-included if you can't recover the tax from customers.
• Missing supplier GST/HST numbers. An ITC can be denied on audit if the invoice lacks the supplier's registration number. Check numbers with the CRA's GST/HST registry before paying large invoices.
• Spending the HST. Collected tax sits in the same bank account as revenue. Moving it to a separate savings account every week is the simplest way to avoid a payment you can't make.
• Filing on paper. Unless you're a charity or a listed financial institution, paper returns now carry a penalty. Use My Business Account or NETFILE.
• Ignoring PST and QST. Selling goods or software into BC, Saskatchewan, Manitoba or Quebec may create a separate registration duty with that province. Check each province's thresholds before your first sale there.

If you receive a CRA letter about your GST/HST registration or return, the numbers to call are on our CRA business contact numbers page; for registration questions the line is 1-833-566-5419.

Official CRA links

• RC4022 General Information for GST/HST RegistrantsThe master guide — registration, periods, ITCs, penalties
• Register for a GST/HST accountBusiness Registration Online
• GST/HST calculator and ratesOfficial rate by province
• GST/HST NETFILEFile without an online account
• RC4058 Quick Method of AccountingEligibility, remittance rates, GST74
• Memorandum 3-3-6 — place of supply for servicesWhich province's rate applies

What to do next

If you're under C$30,000, keep a running total of your quarterly sales so you see the threshold coming. If you're already over it, register through Business Registration Online today, set your invoicing software to the right rates by province, and decide whether the quick method beats regular accounting for your cost structure. Use our GST/HST calculator to price by province and the invoice generator to issue compliant invoices showing your RT number. Starting from scratch in Ontario? The Ontario registration checklist puts the name, BN, HST and WSIB steps in order.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the difference between GST and HST in Canada?

GST is the 5% federal sales tax charged in every province and territory. HST is a single harmonized tax that combines the GST with a provincial portion in Ontario (13%), Nova Scotia (14%) and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%). Both are reported on the same CRA return; the rate depends on where the supply is made.

Do I have to charge GST/HST if I make less than C$30,000?

No. If your worldwide taxable sales, plus those of associated businesses, are C$30,000 or less in a single calendar quarter and over the last four consecutive quarters, you are a small supplier and registration is optional. Taxi and ride-sharing drivers are the main exception — they must register from their first fare.

When are GST/HST returns due?

Monthly and quarterly filers file and pay within one month after each reporting period ends. Annual filers generally have three months after their fiscal year-end. Sole proprietors with a December 31 year-end file by June 15 but must pay any balance by April 30 to avoid interest.

Can I file my GST/HST return without a CRA online account?

Yes. GST/HST NETFILE on canada.ca lets most registrants file a regular return with just their Business Number, the reporting period dates and the 4-digit access code printed on the personalized return or available from the CRA. You get a 6-digit confirmation number when the return is accepted. You do not need the access code when filing inside My Business Account.

Is the quick method worth it for a small business?

Often, if you sell services with few taxable expenses. Under the quick method you keep the GST/HST you charge but remit a reduced percentage of your tax-included sales — for example 8.8% for an Ontario service business — and you get a 1% credit on the first C$30,000. You cannot claim ITCs on operating expenses, so businesses with large taxable costs usually do better with regular accounting.

Do I charge HST to a client in another province?

You charge the rate of the province where the supply is made, not where your business is located. For most services that is the province of the client's business or home address you obtain. An Alberta consultant billing a Toronto client therefore charges 13% HST, while a Toronto consultant billing a Calgary client charges 5% GST.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 8 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.RC4022 General Information for GST/HST Registrants — Canada Revenue Agency · accessed 8 October 2026
2. 2.RC4058 Quick Method of Accounting for GST/HST — Canada Revenue Agency · accessed 8 October 2026
3. 3.GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services — Canada Revenue Agency · accessed 8 October 2026
4. 4.GST/HST calculator (and rates) — Canada Revenue Agency · accessed 8 October 2026
5. 5.GST/HST NETFILE — Canada Revenue Agency · accessed 8 October 2026
6. 6.Register for a GST/HST account — Canada Revenue Agency · accessed 8 October 2026
7. 7.GST/HST break: More money in your pocket — Canada Revenue Agency · accessed 8 October 2026
8. 8.Sales tax rates 2026 — TaxTips.ca · accessed 8 October 2026
9. 9.Nova Scotia: New HST Rate Announced — Andersen in Canada · accessed 8 October 2026