What Is the HST?

The harmonized sales tax (HST) replaces the provincial sales tax (PST) and the goods and services tax (GST) in the participating provinces. It applies to the taxable supply of goods and services made in the following provinces:

  • New Brunswick
  • Newfoundland and Labrador
  • Nova Scotia
  • Ontario
  • Prince Edward Island

Collecting the HST

The HST follows the same rules as the GST. HST rates vary from one participating province to another.

Businesses registered for the GST are automatically registered for the HST. They must collect and remit the HST on all taxable supplies (except zero-rated supplies) made in a participating province.

The place of supply rules apply for the purpose of determining whether or not a supply is considered made in a participating province. Québec registrants that do business in the participating provinces must take these rules into account in deciding whether they must collect the GST or the HST on supplies made in these provinces. The rules for determining the place of supply are the same as the rules used to determine whether a transaction occurs in Québec. For more information, refer to GST/HST technical information bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province, on the Government of Canada website.

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