Corporate Consumption Taxes in Canada

Navigate Canada’s GST, HST, and PST with expert guidance. Simplify compliance and optimise reclaim opportunities.

Last Updated 17/12/2024

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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.

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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.

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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.

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	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

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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

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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

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

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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

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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”)

Netflix Uses the Netherlands for Tax Optimisation

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

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