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Canadian GST Compliance – Sales Tax Rates & Registration

What you need to know

The indirect tax applicable in Canada is GST/HST, which is a federally administered tax. The tax applies to taxable supplies of goods and services that take place in Canada, and are made in the course of an economic activity. In addition to HST, PST and QST may also be applicable to supplies depending on the province in which transactions are undertaken.

  • GST/HST is also due on the importation of goods into Canada.
  • GST/HST registration threshold – CAD 30,000 in any 4 consecutive calendar quarters (voluntary registration permitted).

Non-established businesses must provide a financial guarantee at the time of registration (generally 50% of estimated tax due for the year). This can be removed in certain circumstances.

  • Monthly filing – Businesses with annual turnover in excess of CAD 6m (file within 1 month of period end).
  • Quarterly filing – Businesses with annual turnover CAD 1.5 – 6m (file within 1 month of period end).
  • Annual filing – Businesses with annual turnover less than CAD 1.5m (file within 3 months of period end).

Canadian Sales Tax Rates & Thresholds | Canada GST, PST & HST Rates

Rates Tax Type Registration Threshold
5% - 15% (Standard)
State-dependent (Reduced)

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