Federal Goods and Services Tax

The Goods and Services Tax (GST) at 5% is a federal tax. It applies to the consumption or use of most goods and services in Canada.

There are certain GST requirements that non-residents should be aware of when operating in the Canadian market. Corporations that will be supplying a good or service generally have to undergo GST registration. There are some exceptions.

Although many of the GST resources mention harmonized sales tax (HST), pleases note that Alberta does not have a provincial sales tax and HST does not apply.

General information for GST/HST registrants
Find basic information about how GST/HST works.
Goods and Services Tax/Harmonized Sales Tax (GST/HST)
Find and overview of GST/HST information for business.
GST information relating specifically to corporations
Find GST information for businesses, charities and public service bodies.
GST/HST Electronic Data Interchange (EDI) filing and remitting
GST return and remittance information can be filed electronically, using electronic data interchange (EDI) technology.
GST/HST technical information, pamphlets and booklets, guides and forms
The Canada Revenue Agency provides detailed information on a broad range of GST related topics.
Technical information regarding GST/HST
The Canada Revenue Agency publishes a broad selection of GST/HST technical publications for registrants and the general public.