GST

The goods and services tax (GST) is a tax that applies to the supply of most goods and services in Canada. Three provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador, referred to as the participating provinces) harmonized their provincial sales tax with the GST to create the harmonized sales tax (HST). The HST applies to the same base of taxable goods and services as the GST.

Effective January 1, 2008, the GST rate is reduced from 6% to 5%, and the HST rate from 14% to 13%.

Click here to access the Corporate GST34 remittance form.