The rate
The standard rate in Canada is 5%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Federal GST is 5%; HST provinces charge 13% to 15% and Quebec adds QST.
Who must register
You must register for GST/HST once worldwide taxable sales exceed $30,000, measured either in a single calendar quarter or across four consecutive quarters. Public service bodies have a $50,000 limit.
How to register
A business that is a small supplier does not have to register, but once it passes the $30,000 limit it must register within 29 days of the day of the sale that took it over the limit. The registration date is that day, so tax is owed from that supply.
Register through Business Registration Online, which can create the BN, the GST/HST account (RT) and a payroll deductions account in one session. The GST/HST account number has 15 characters: the 9-digit BN, then RT, then a 4-digit account number, for example 123456789 RT 0001.
A small supplier can also register voluntarily. The effective date is usually the date of application, but the CRA accepts an earlier date if it is within 30 days of the day the application is received.
Filing and paying
Registered and filed with Canada Revenue Agency (CRA).
Three bands by annual taxable supplies: annual up to $1.5 million, quarterly between $1.5 million and $6 million, and monthly above $6 million. Monthly and quarterly returns are due one month after the period; annual returns three months after year end. An individual with a 31 December year end pays by 30 April and files by 15 June. Electronic filing has been mandatory for periods beginning on or after 1 January 2024.