Harmonized sales tax (HST)

The participating provinces harmonized their provincial sales tax with the GST to implement the harmonized sales tax (HST) in those provinces. Generally, the HST applies to the same base of goods and services as the GST.

GST/HST registrants who make taxable supplies (other than zero-rated supplies) in the participating provinces collect tax at the applicable HST rate. GST/HST registrants collect tax at GST rate on taxable supplies they make in the rest of Canada.

Breakdown of HST rates in participating provinces

In participating provinces, certain items qualify a point-of-sales rebate 

GST/HST rates by province

How does GST/HST work?

Additional information