Find out whether you need a GST/HST account, when you must file returns, make payments or instalments, claim input tax credits.
On July 1, 2010 the 13% Harmonized Sales Tax (HST) took effect in Ontario replacing the federal goods and services tax (GST) and the provincial sales tax (PST).
The Canada Revenue Agency administers the HST. For answers to your questions and for more information, visit their website at www.cra.gc.ca/gsthst or call 1 800 959-5525.
How HST Works
First Nations status card holders are eligible for an exemption from paying the 8 per cent provincial part of the HST for qualifying off-reserve purchases.
