GST/HST basics for Canadian small business

GST/HST is the federal sales tax. Most things you sell (and most things you buy for your business) include it.

Do I have to register? Yes, if your business earns more than $30,000 in any rolling 4 quarters. Below that you can register voluntarily — and many people do, because it lets you claim back HST you've paid.

Provinces that use HST: Ontario (13%), Nova Scotia (14%), New Brunswick (15%), Newfoundland (15%), Prince Edward Island (15%). HST is one combined rate.

Provinces that use GST + PST/QST: BC, Manitoba, Saskatchewan use GST (5%) + PST. Quebec uses GST (5%) + QST (9.975%). PST is generally NOT recoverable; QST is.

Provinces with GST only: Alberta, NWT, Nunavut, Yukon — just 5% GST.

Input Tax Credit (ITC): when you buy something for your business and pay HST, you can claim that HST back. We track this automatically for every receipt and statement line.

When to file: monthly, quarterly, or annually depending on your size and what CRA assigned. We track your filing periods and remind you.