Goods and Services Tax/Harmonized Sales Tax (GST/HST) Account

The Goods and Services Tax (GST) is a value-added tax which is applied to most Canadian goods and services.  In the Provinces of New Brunswick, Newfoundland & Labrador, Nova Scotia, Ontario and Prince Edward Island the GST has been combined (harmonized) with the applicable Provincial Sales Tax, and the tax is referred to as Harmonized Sales Tax (HST).

GST and HST rules are basically the same, and businesses registered for the GST are automatically registered for the HST.

All businesses whose annual worldwide GST/HST taxable sales are more than $30,000 CAD must register for a GST/HST Account.  Small suppliers, whose annual worldwide GST/HST taxable sales are $30,000 CAD or less may register voluntarily for a GST/HST Account.

Revenu Quebec administers the GST/HST for businesses located in the Province of Quebec, on behalf of the Canada Revenue Agency.

Please note that issuance of GST/HST Accounts can take 2-3 weeks, depending on the government's workload at the time that the application is submitted.