Expert Tax Accountants in Barrie

No. Ontario folded its former retail sales tax into the harmonised sales tax, so a single HST replaces the old GST plus PST pair on most sales, and registered businesses charge it, remit it and claim input tax credits on their own purchases. A narrow provincial retail sales tax still applies in a few places, notably certain insurance premiums and benefit plans and private vehicle sales between individuals. Those are administered by Ontario rather than the CRA.

The Ontario HST rate is 13% for 2026, and it has been 13% since 1 July 2010. That single rate carries a 5% federal component and an 8% Ontario component, and the CRA collects and administers all of it. Place-of-supply rules decide which province's rate applies, so goods delivered in Ontario take 13% and a delivery into Nova Scotia takes 14%. Basic groceries are zero-rated at 0%, while exempt supplies such as most long-term residential rent carry no HST and no input tax recovery.

Each municipality sets its own due dates, so they differ from city to city and no national rule applies. Most issue an interim bill early in the year and a final bill once the budget and rates are set, with each bill split into instalments. Many municipalities also offer monthly pre-authorised payment plans. Late amounts attract penalty and interest charged monthly on the balance, so confirm the dates printed on your own bill.

No single legal definition exists. The CRA does not publish a low-income line; instead each benefit and credit has its own income test, and payments such as the GST/HST credit, the Canada workers benefit and the Ontario Trillium Benefit phase out as family net income rises. Statistics Canada's low-income measures vary by household size and community. File a return even on very little income, because those benefits are calculated from the return.

13%. Toronto levies no sales tax of its own, so a purchase in the city carries Ontario's 13% HST for 2026, made up of the 5% federal GST and 8% provincial share, with no municipal add-on. The city does charge a municipal land transfer tax on real estate, on top of the provincial one, and an accommodation levy on hotel and short-term stays, but neither touches everyday shopping. Zero-rated and exempt supplies can leave a receipt showing less.

Most insurance is an exempt financial service, so no GST or HST is charged on the premium. That covers auto, home and life policies. Because the premium is exempt, a business cannot claim an input tax credit on it, although it may still deduct the premium as a business expense where the coverage relates to earning income. Some provinces tax certain premiums under their own system, outside GST/HST. Check each line on the insurer's statement.

You charge the rate of the province where the supply is made, not where your business sits. For goods that is generally where they are delivered; for most services it is the customer's address in your records. So an Ontario business bills 13% to an Ontario customer, 5% GST to an Alberta customer and 15% to a New Brunswick customer. Quebec and the separate provincial sales tax provinces have their own registration rules worth checking.

A laptop is fully taxable at the sales tax rate for the place it is delivered. That means 5% GST in Alberta and the territories, 13% HST in Ontario, 14% in Nova Scotia from 1 April 2025, and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. On top of GST, British Columbia adds 7% PST, Saskatchewan 6%, Manitoba 7% RST and Quebec 9.975% QST. Registered businesses can generally recover the GST or HST paid.

13%. Ontario is harmonized, so there is no separate GST line on a Toronto receipt: the single HST rate of 13% carries the 5% federal part and an 8% provincial part, and the CRA collects the whole thing. Toronto levies no sales tax of its own, though it does charge a municipal accommodation tax on hotel and short-term rental stays, and a land transfer tax on purchases. Basic groceries and prescription drugs stay untaxed.

Yes. EI benefits stack on top of any other income for the year, so they can shrink a refund or create a balance owing, because the tax Service Canada withholds is usually less than the rate that applies once the benefits sit above your employment income. Benefits also count in the net income that income-tested credits and benefits are based on. Where the T4E shows a benefit repayment rate, part of the regular benefits must be paid back.

Property tax is a municipal charge covering the calendar year, billed in instalments, often an interim bill early in the year and a final bill once council sets the rate. At closing, the statement of adjustments divides the year between seller and buyer, so you reimburse whatever the seller prepaid beyond your closing date. Buying does not itself reset your assessment, since assessed values come from the provincial assessment authority on its own cycle. Arrange your own bill or a lender-paid account right after closing.

Yes, in most cases. Annual dues you must pay to maintain a professional status recognised by statute, such as a law society, are deductible from employment income, and from business income if you are self-employed. Only the compulsory portion counts: voluntary association memberships, initiation or admission fees and most insurance levies do not. If your employer paid or reimbursed the dues you cannot claim them again. Keep the receipt and check the CRA guidance on professional dues.