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Goods and Services Tax (GST) & Harmonized Sales Tax (HST)
What are GST and HST?
 | Input tax credits for businesses |
| GST rate reductions |
| Transitional rules for the change in GST/HST rates |
Sales tax rates in each province
Taxable and exempt goods and services
Prince Edward Island Harmonized Sales Tax - Government of PEI website
BC harmonizes its PST with GST in 2010, returns to PST in 2013!
Why we think the HST would have been good for BC
BC Residential Energy Credit and Rebate - was only in effect with the BC HST
Ontario harmonizes its RST with GST in 2010
Place of Supply Rules for goods, services, and intangible personal property (IPP) - some rules changed effective May 1, 2010.
| Place of supply rules |
| Self-assessment of HST |
| Rebates of the provincial component of HST |
GST/HST Topics For Individuals
Who is eligible to receive a federal GST credit, and how much is it?
Provincial tax credits paid in combination with the GST/HST credit
Can Canada Revenue Agency (CRA) withhold my GST/HST credit or my income tax refund?
GST or HST on tips and gratuities
Taxation of Airbnbs is Very Complicated!
GST rebate for new housing purchases and substantial renovations and for new residential rental property.
GST/HST refunds for visitors to Canada - the Visitor Rebate Program, and the new Foreign Convention and Tour Incentive Program (FCTIP)
Free online GST/HST registry - don't pay GST/HST unnecessarily
Why is GST/HST charged on the full price when I bought something on sale? - GST/HST treatment of coupons, manufacturers' rebates, and gift certificates
GST/HST Topics For Businesses
Who has to collect GST/HST? Registration, Collection, Filing, Remitting, Invoicing requirements
How do I register to collect GST/HST?
When is GST or HST charged on tips and gratuities - are you in the restaurant business?
Are my GST/HST costs tax deductible if I am not registered to collect GST/HST?
Direct Sellers, Alternative Collection Method, and Network Sellers
Free online GST/HST registry - ensure that you will receive your input tax credits
Interest and penalties regarding GST/HST returns
Input tax credits on purchase of passenger vehicles and aircraft
Input tax credits on motor vehicle allowances
GST/HST treatment of coupons, manufacturers' rebates and gift certificates
Input tax credits on vendor coupons and manufacturers' rebates
GST or HST on Meals and Entertainment
Taxation of Short Term Rentals is Very Complicated!
This applies to Airbnb, VRBO and other short term rental properties.
Some of the topics covered in the very helpful video GST on AirBNB's in Canada - Must watch for short term rental owners! by Shawn Gander, CPA CMA:
| Should you register for GST? |
| How to add your GST information to your Airbnb account |
| Selling your Airbnb |
| Changing the use from short-term to long-term rental - can result in GST payable on the full market value of the property |
| Changing the use from short-term rental to personal use property - is a deemed disposition resulting in taxable capital gains based on the full market value of the property |
Keep in mind that if an Airbnb host who is registered for GST does not provide their GST registration number to Airbnb, then Airbnb will be collecting the GST, but not on behalf of the host. The host will be separately responsible to remit the GST. This results in double taxation. For more caveats see this LinkedIn post by Ken Seville of ZheroTax.ca.
Canada Revenue Agency (CRA) Resources
Forms and Publications for GST/HST
GST/HST on Sales of Farmland by Individuals
Notice 324 - Mining Activities in respect of Cryptoassets
Revised: October 10, 2024