Canada GST Guide - Comprehensive guide for GST & HST 

Introduction
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The Canadian Tax Authority is know as the Canada Revenue Agency (CRA) and is responsible for administering General Sales Tax (GST) and
Harmonized Sale Tax (HST). 
 
The Federal GST rate of 5% is applicable across all provinces and territories and where a province has what is known as a Provincial Sales Tax (PST) and it is combined with GST, then this is known as Harmonized Sales Tax (HST).  However some provinces have a separate Provincial Sale Tax (PST) that is levied alongside GST. 
General Services Tax (GST) and Harmonized Sales Tax (HST) are consumption taxes levied on most property and services in Canada. 
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GST / HST Rates
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Provinces with 5% GST
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• Alberta

• British Columbia + 7% PST

• Manitoba + 7% PST

• Northwest Territories

• Nunavut

• Quebec

• Saskatchewan + 6% PST

• Yukon

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Provinces with HST
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• 13% (HST) in Ontario

• 14% (HST) in Nova Scotia​

• 15% (HST) in New Brunswick

• 15% (HST) in Newfoundland and Labrador

• 15% (HST) in Prince Edward Island

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When Do you Have to Register for GST / HST
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Businesses - who's total worldwide taxable supplies (including zero rated supplies) are above CAD $30,000 (CAD $50,000 for public service bodies) in a single calendar quarter or in total over the last 4 consecutive calendar quarters or less (but not in a single calendar quarter) will be required to register for Goods and Services Tax (GST) / Harmonized Sales Tax (HST). Worldwide Taxable supplies should exclude revenues from supplies of Financial Services, Sales of Capital Property and goodwill from the sale of a business. 
 
Note: Voluntary Registration is also allowed where businesses (small suppliers) do not exceed this threshold but wish to claim GST / HST input tax credits from the CRA on purchases they have made such as:
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• Business start-up costs

• Business-use-of-home expenses

• Delivery and freight charges

• Fuel costs

• Legal, accounting, and other professional fees

• Maintenance and repairs

• Meals and entertainment (allowable part only)

• Motor vehicle expenses

• Office expenses

• Rent

• Telephone and utilities

• Travel 

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Charities and Public Institutions - will also be considered as small suppliers if they meet the CRA's gross revenue test of $250,000 or less.
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For more information on what constitutes a charity or public institution, please see the link to the CRA website  GST/HST Memorandum 2-2, Small suppliers.
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Taxi Operators / Commercial Ride Sharing Driver - Self-employed taxi drivers or commercial ride-sharing drivers, have to register for the GST/HST even if they are a small suppliers  and the effective date of registration is the day they start supplying taxable passenger transportation services.
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Non Resident Businesses - that do not have a permanent establishment (fixed place of business) in Canada may be required to register for GST / HST if they:
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• Make supplies of Cross-border digital products and services

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• Make supplies of Goods located in Canada

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• Make supplies of Platform-Based Short-Term Accommodation

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• Make supplies of Taxable goods or services, leases, or other supplies  (including zero-rated supplies) in Canada in the course of carrying on business activity in Canada.

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• Make supplies of Books, newspapers, magazines, periodicals, or similar printed publications in Canada or you offer such goods for sale in Canada, either through an employee or agent, or by means of advertising directed at the Canadian market, and send the publications by mail or courier to the recipient at an address in Canada.

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• Sponsor (host) a convention  in Canada and more than 25% of the attendees are residents of Canada. (Mandatory registration for GST / HST)

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• Make taxable sales, leases, or other supplies  (including zero-rated supplies) of admissions in Canada for a place of amusement, a seminar, an activity, or an event held in Canada. (Mandatory registration for GST / HST)

 
Source CRA

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Effective Date of GST / HST Registration
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The effective date of registration is the day of the supply that made a business exceed $30,000 and GST / HST must be applied to that supply.
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Mandatory Electronic Filing of GST / HST Returns
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From 2024, all Businesses registered for GST / HST are required to file their returns electronically unless they are:
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• A Charity

• Selected Listed Financial Institutions

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Other useful links can be found on the CRA website below
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Building and Construction GST / HST   Builders and construction
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Non Resident Digital Platform Businesses GST / HST  Non-resident digital-economy businesses
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Listed Financial Institutions GST / HST
GST/HST Notice 265, GST/HST Registration for Listed Financial Institutions (including Selected Listed Financial Institutions).
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