The 13% HST combines the 5% GST and the 8% PST into one tax and is collected by the federal government.
For businesses, it meant updating accounting and invoicing systems, becoming eligible for input tax credits and taking advantage of new tax cuts because of Ontario's tax changes.
If you are starting a small business - or are already in business - this section of the site will help you find the information you need to understand how Ontario business taxes apply to you.
Choose from the links below for details about your role with the Ministry of Finance from registering right through to closing your business.
- Business Start-up and Registration
- Reporting and Remitting
- Address Changes
- Amalgamations and Ownership Changes
- Audit Information
- Objections and Appeals
- Closing your Business
Events
Forms, Publications and Templates
- Business Plans
- Forms and Publications by Topic
- Guide for Canadian Small Business
- Ontario Business Program Guide
- Ontario First Nations Point-of-Sale Exemptions
- Small Business Guide