Pocket-Friendly Multi-Province GST/HST Compliance for Canadian Businesses

Sales tax in Quebec totals 14.975% for 2026: the 5% federal GST plus 9.975% QST. The QST is charged on the pre-GST price, not on the GST-included amount, so a $100 purchase carries $5 GST and $9.98 QST, about $14.98 in total. Revenu Quebec administers both taxes rather than the CRA, so registration, returns and remittances go there, and a business selling into Quebec from another province may still have to register.

Current and prior-year forms and publications are free to download from canada.ca, and tax software builds most of them for you as you enter your information. You can also order a paper package by phone or pick one up at participating postal and service outlets during filing season. Which forms apply depends on your situation: a T1 with your slips for employment income, T2125 for self-employment, a T2 for a corporation, T1-ADJ to change a return already filed.

The federal goods and services tax is 5% in 2026, and has been since it dropped from 6% to 5% on 1 January 2008. You pay the 5% on its own in Alberta, the Northwest Territories, Nunavut and Yukon. In British Columbia, Manitoba, Saskatchewan and Quebec it sits alongside a separate provincial tax, and in the five participating provinces it is folded into the HST rate.

Long-term residential rent is exempt, so a landlord charges no GST/HST on it and cannot claim input tax credits on the related costs. Commercial and office rent is taxable at the rate for the province: 5% GST, or the HST rate where HST applies. Short-term accommodation is generally taxable as well. Exempt is not zero-rated, because zero-rated supplies are taxed at 0% but still allow input tax credit recovery. Confirm the treatment before setting rents.

Three different calculations go by that name. For sales tax, multiply the price by the harmonised rate that applies to the province of supply. For income tax, apply the federal brackets and then the Ontario brackets to taxable income and subtract your credits. For payroll, the CRA payroll deductions calculator handles income tax withholding along with CPP and EI for each pay period. Look up the rates and brackets published for the year you are calculating, since they change annually.

About two weeks for a return filed online with direct deposit in place. A non-resident return can take up to sixteen weeks. Those are service targets rather than guarantees: a return selected for review, a missing slip, or a mismatch with what a payer reported will add time. You can follow the status in CRA My Account, and amounts you owe elsewhere may be taken off the refund first.

Rateable value is a British term for the figure used to charge business rates. Canada does not use it. The comparable number here is the assessed value of a property, set by the provincial assessment authority and multiplied by the municipal tax rate to give your property tax bill. If you think the assessment is wrong, the assessment authority has a request-for-reconsideration or appeal process with its own deadline.

Call the individual tax enquiries line listed on the CRA's contact page on canada.ca; the automated menu leads to an agent during business hours. Have your social insurance number, date of birth and an amount from a recent return ready, because the agent cannot open your file without them. Walk-in counter service is not offered, and in-person help is limited and by appointment. If you would rather not deal with the CRA yourself, authorise a representative in My Account or with an AUT-01.

There is no general exemption an individual can apply for. Minors file and are taxed the same way as anyone else, with the same personal credits. Organizations are different: a registered charity must apply to CRA and be approved, and a non-profit organization qualifies only while it is not operated for profit and no income is payable to its members. Most trusts, and all ordinary corporations including banks, stay taxable. Some museums qualify as registered charities.

Register for GST/HST once taxable revenue passes $30,000 over four consecutive calendar quarters or within a single quarter, which for 2026 is unchanged. After that you charge tax on your sales, claim input tax credits on business purchases, and remit the difference with your GST/HST return on the reporting period the CRA assigns, monthly, quarterly or annually. Pay online through CRA My Business Account, your bank, or preauthorised debit. Late remittances draw penalties and interest.

Any business making taxable supplies in Canada must register and collect GST/HST once it stops being a small supplier, which for 2026 means taxable revenue exceeding the $30,000 threshold over four consecutive calendar quarters or in one quarter. Taxi and ride-share drivers must register whatever their revenue, and non-resident digital platforms follow their own registration rules. The CRA administers the tax and receives the remittance, except in Quebec, where Revenu Quebec does. Registering voluntarily below the threshold is allowed.

Sometimes. Many lenders collect a tax portion with each mortgage payment, hold it in a tax account and remit it to the municipality when the bills fall due, and this arrangement is often required on a high-ratio insured mortgage. Otherwise you pay the city directly on its instalment schedule. Either way the liability stays yours, so if the lender collects too little you owe the shortfall. Your mortgage statement shows which arrangement you have.