Canada Corporate Filings

Canada GST Registration

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In Québec, Revenu Québec administers the GST/HST. If your business is located in Quebec, please continue here to register your business in Québec.

Goods and Services Tax (GST) is a 6% tax charged on most goods and services sold in Canada. GST is administered by the Canada Customs and Revenue Agency (CCRA).

All businesses in Canada, whether incorporated or unincorporated, must register under the GST, if they are providing taxable goods and services in Canada and their worldwide taxable sales in any consecutive 12 month period exceeds $ 30.000.

Most goods and services sold or provided in Canada are taxable at the rate of 6% (GST) or 14% (HST). The HST applies in the provinces of New Brunswick, Nova Scotia and Newfoundland. Certain item such sales of basic groceries and prescription drugs, are also taxable, but at a rate of 0%. These are referred to as zero-rated goods and services. A limited number of goods and services are exempt from the GST/HST.

Businesses and organizations required to, or who voluntarily choose to, register for the GST/HST are referred to as registrants. Registrants can claim a credit to recover the GST/HST that is paid or payable on purchases used to provide taxable goods and services.

This credit is called an input tax credit and can be claimed for the GST/HST paid or payable for goods or services acquired or imported for use, consumption or supply in their commercial (taxable) activities.

GST/HST registrants who provide taxable goods or services have to charge the GST or HST on their sales. If the GST/HST charged is greater than the GST/HST paid or payable, the difference is sent to the Canada Revenue Agency.

Registrants in Quebec send their payment to the Ministère du Revenu du Québec. If the GST/HST charged is less than the GST/HST paid or payable, a refund can be claimed.