Corporate Consumption Taxes in Canada

Federal Goods and Services Tax (GST) is a 5% tax on most property and services in Canada. It's a value-added tax (VAT)

Last Updated 31/07/2024

Ask a free Corporate Consumption Taxes in Canada tax question

Get expert advice from our local specialists.

Ask a question

AT A GLANCE

Federal Goods and Services Tax (“GST”)

Federal Goods and Services Tax (GST) is a 5% tax on most property and services in Canada. It’s a value-added tax (VAT) applied at every stage of production and sales. Some supplies are taxed at 0% (zero-rated) or exempt from GST (e.g., used residential property, healthcare, education, and financial services). Zero-rated supplies include basic groceries, medical devices, prescription drugs, feminine hygiene products, agriculture and fishing, and most international transportation services.

Businesses charge GST on sales, pay GST on purchases, and either remit or claim a refund for the net tax (difference between GST charged and GST paid). Suppliers can claim input tax credits for GST paid on expenses related to taxable and zero-rated supplies, but not for tax-exempt supplies.

Tax experts in the region

TAX NATIVES

GLOBAL

Email us

How Tax Natives works.

Tax Natives is an international tax network that connects Explorers (taxpayer clients) with Natives (qualified and regulated tax advisers) from one jurisdiction to another.

Ask a question to get started

STEP ONE

Select the 'Ask a question button located on the top of each page and follow through the process to compose your question

STEP TWO

Once your question is confirmed and your account is set up, navigate to your user dashboard to view the message exchange between you and your Tax Native.

STEP THREE

Each Tax Native has to accept a question from an Explorer before a conversation can begin. Once the Tax Native has accepted your question, a quote will be submitted for approval through the messaging portal.

Harmonised Sales Tax (“HST”)

Harmonized Sales Tax (HST) is a combination of the 5% GST and a provincial component, applied in five provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island. HST applies to the same tax base as GST and doesn’t require separate registration. Both taxes are reported on one tax return and administered by the CRA.

New rules, effective from July 1, 2021, require foreign-based digital businesses and non-resident accommodation platforms to register for and collect GST/HST. Additionally, new GST/HST rules apply to transactions involving goods located in Canadian fulfillment warehouses and sold to Canadian purchasers.

Ask us a question

Provincial Sales Tax (“PST”)

Provincial retail sales tax (PST) is charged in British Columbia, Manitoba, and Saskatchewan on most purchases of tangible property, software, and certain services. PST rates are 7%, 7%, and 6% respectively. PST is administered by each province’s tax authority, separate from the CRA, and is not a VAT. Therefore, PST paid on purchases by a business cannot be claimed as a credit or offset against PST charged on sales.

Alberta and the three territories (Northwest Territories, Nunavut, and Yukon) don’t have retail sales tax, but GST applies.

British Columbia, Manitoba, and Saskatchewan have expanded PST registration requirements to out-of-province vendors and businesses providing digital services.
Quebec sales tax (QST) is a VAT similar to GST/HST. It’s charged at 9.975% on most property and services in Quebec, resulting in an effective combined rate of 14.975%. Registrants charge QST on taxable supplies and can claim input tax refunds for QST paid on their expenses incurred and/or purchases made during their commercial activity. Revenu Québec administers QST and GST/HST for most registrants resident in the province.

Non-residents of Quebec making digital and certain other supplies to specified Quebec consumers may need to register for QST under a specified registration system. The same applies to digital property and services distribution platforms. Quebec harmonized its QST system with the federal GST/HST measures on the digital economy starting July 1, 2021.

Ask us a question

SPOTLIGHT ARTICLE

Mali’s Mining Tax Dispute Drama: Detention of Staff Tax Dispute

MEMBERSHIP LEVELS —

What are the membership types available?

Curator Native

FREE

The Curator is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives.

However, the Curator has additional responsibilities. They are tasked with the responsibility of managing and updating one of the jurisdiction pages. There is only one Curator membership available for each jurisdiction.

Where a Curator fulfils their commitments then they receive a 100% discount against their monthly membership fee.

A Curator can also provide articles if they wish.

FREE

The Creator is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives.

However, the Creator has additional responsibilities. They commit to their other Natives that they will produce at least one piece of quality content each quarter – whether an article, video or other valuable content.

There are multiple Creator memberships available for each jurisdiction. Where a Curator fulfils their commitments then they receive a 100% discount against their monthly membership fee.

£65 / month

The Adviser is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives.

The Adviser Native is a care-free soul and has made no other commitments to his fellow Tax Natives to generate content or curate a jurisdictional page. That’s cool.

However, the Adviser will be eligible to pay the full monthly membership fee.

	Become a curator TAX NATIVES: CURATOR — Curator The Curator is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives. The Curator is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives. However, the Curator has additional responsibilities. They are tasked with the responsibility of managing and updating one of the jurisdiction pages. There is only one Curator membership available for each jurisdiction. Where a Curator fulfils their commitments then they receive a 100% discount against their monthly membership fee. READ MORE	Become a creator TAX NATIVES: CREATOR — Creator The Creator is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives. However, the Creator has additional responsibilities. They commit to their other Natives that they will produce at least one piece of quality content each quarter – whether an article, video or other valuable content. There are multiple Creator memberships available for each jurisdiction. Where a Curator fulfils their commitments then they receive a 100% discount against their monthly membership fee.	Become an adviser TAX NATIVES: ADVISOR — Adviser The Adviser is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives. The Adviser Native is a care-free soul and has made no other commitments to his fellow Tax Natives to generate content or curate a jurisdictional page. That's cool. However, the Adviser will be eligible to pay the full monthly membership fee.
Initial admin fee	£250 Free	£250 Free	£250 Free
Minimum membership term	12 months	12 months	12 months
Article contentCreator and Curators must create at least one piece of original, quality-approved content each quarter.	No	YesCreator and Curators must create at least one piece of original, quality-approved content each quarter.	No
Managing and updating your jurisdiction page	Yes	No	No

NATIVE

Curator Creator Adviser

FREE

Become a curator

TAX NATIVES: CURATOR —

Curator

The Curator is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives.

However, the Curator has additional responsibilities. They are tasked with the responsibility of managing and updating one of the jurisdiction pages.

There is only one Curator membership available for each jurisdiction.

Where a Curator fulfils their commitments then they receive a 100% discount against their monthly membership fee.

Initial admin fee	£250 Free
Minimum membership term	12 months
Article contentCreator and Curators must create at least one piece of original, quality-approved content each quarter.	No
Managing and updating your jurisdiction page	Yes

FREE

Become a creator

TAX NATIVES: CREATOR —

Creator

The Creator is a fully-fledged member of the Tax Natives team. As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives.

There are multiple Creator memberships available for each jurisdiction. Where a Curator fulfils their commitments then they receive a 100% discount against their monthly membership fee.

Initial admin fee	£250 Free
Minimum membership term	12 months
Content creationCreator and Curators must create at least one piece of original, quality-approved content each quarter.	YesCreator and Curators must create at least one piece of original, quality-approved content each quarter.
Managing and updating your jurisdiction page	No

£65 / month

Become an adviser

TAX NATIVES: ADVISOR —

Adviser

The Adviser is a fully-fledged member of the Tax Natives team.

As such, they are capable of making introductions to other Tax Natives and are also able to take leads from their fellow Natives.

The Adviser Native is a care-free soul and has made no other commitments to his fellow Tax Natives to generate content or curate a jurisdictional page.

That's cool.

However, the Adviser will be eligible to pay the full monthly membership fee.

Initial admin fee	£250 Free
Minimum membership term	12 months
Content creationCreator and Curators must create at least one piece of original, quality-approved content each quarter.	No
Managing and updating your jurisdiction page	No

Bring your knowledge to the world.

Become a tax native

Contact us

If you’re having any problems with your membership, account, or just generally loving Tax Natives. Drop us a line here and we’ll get back to you.

Contact

First name(Required)

Last name(Required)

Email(Required)

Company

Telephone number(Required)

Your message(Required)

We collect personal information when you enquire about our services. We will use this information to provide the services requested, maintain records and, if you agree below, to send you marketing information. We will not share your infromation for marketing purposes with any other companies. For more information explaining how we use your information please see our Privacy Policy(Required)

Corporate Consumption Taxes in Canada

Ask a free Corporate Consumption Taxes in Canada tax question

AT A GLANCE

Federal Goods and Services Tax (“GST”)

Tax experts in the region

How Tax Natives works.

STEP ONE

STEP TWO

STEP THREE

Harmonised Sales Tax (“HST”)

Provincial Sales Tax (“PST”)

Mali’s Mining Tax Dispute Drama: Detention of Staff Tax Dispute

What are the membership types available?

Curator Native

FREE

Creator Native

FREE

Adviser Native

£65 / month

Curator

Creator

Adviser

FREE

Curator

FREE

Creator

£65 / month

Adviser

RELATED CORPORATE CONSUMPTION TAXES IN CANADA ARTICLES

Bring your knowledge to the world.

Contact us

Contact

Newsletter