The 5% standard rate of GST/HST in Canada, who must register with Canada Revenue Agency (CRA), what a GST/HST invoice must show, and when returns and payments are due.
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Updated for 2026
Last reviewed September 2026
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
Registration becomes compulsory once taxable turnover passes the threshold Canada Revenue Agency (CRA) sets, measured over a rolling period. Below it, registration is usually voluntary, which makes sense if your customers are registered businesses that can reclaim what you charge.
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
Register with Canada Revenue Agency (CRA) on CRA My Business Account using your Business number (BN). Once registered you receive a GST/HST registration number or certificate, and from that date you must charge GST/HST on taxable sales, issue compliant invoices and file returns even when nothing is due.
Charging GST/HST on an invoice
Show the net amount, the GST/HST rate, the GST/HST amount and the gross total, with your registration number in the header. Prices quoted to consumers should include GST/HST; prices quoted to businesses usually exclude it and say so. The Canada calculator adds or removes GST/HST and shows the arithmetic.
Your GST/HST number on any invoice over $30 where tax is charged; the rate depends on the province (5% GST, or 13% to 15% HST).
Filing and paying
Returns are periodic, most often monthly or quarterly, and report the GST/HST you charged less the GST/HST you paid on purchases. The difference is paid to Canada Revenue Agency (CRA) by the return deadline; a repayment is claimed when purchases exceed sales.
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.
Penalties for getting it wrong
Late registration, late returns and late payment each attract penalties and interest with Canada Revenue Agency (CRA). Charging GST/HST while unregistered is an offence in most countries. If you missed the threshold, register now and declare the back period.
Questions people ask
How do I add GST/HST to a price?
Multiply the net price by 1.05. A C$100 sale at 5% carries C$5 of GST/HST and totals C$105.
How do I remove GST/HST from a total?
Divide the gross by 1.05 to get the net, then subtract to find the tax. Dividing, not taking a percentage off, is the step people get wrong.
Should I register voluntarily?
If most of your customers are registered businesses, yes: they reclaim what you charge and you reclaim what you pay. If your customers are consumers, registration raises your prices by the tax rate or cuts your margin.
What if I am not registered?
Do not charge GST/HST and do not show a GST/HST line. State on the invoice that no GST/HST was charged. The generator prints that line when the toggle is off.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Canada Revenue Agency (CRA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Canada Revenue Agency (CRA).
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Tools for Canada
Invoices, quotations, purchase orders, credit notes and waybills in CAD, with GST/HST and the Business number (BN) on the document. Plus a GST/HST calculator and a salary tax calculator. Everything runs in your browser and nothing is uploaded.