Find out if you need to charge GST/HST

Do you or your organisation already have a GST/HST account?

• yes
• no

  Check all of the following goods or services that you sell or provide.

  Some goods and services are exempt from the GST/HST.

  • sales of housing that were last used by an individual as a place of residence
  • long-term rentals of residential accommodation (of one month or more) and residential condominium fees
  • most health, medical, and dental services performed by licensed physicians or dentists for medical reasons
  • child care services, where the primary purpose is to provide care and supervision to children 14 years of age or under for periods of less than 24 hours per day
  • most domestic ferry services
  • legal aid services
  • many educational services such as: a) courses supplied by a vocational school leading to a certificate or a diploma that certifies the ability of individuals to practice or perform a trade or a vocation and b) tutoring services made to an individual in a course that follows a curriculum designated by a school authority
  • music lessons
  • most services provided by financial institutions such as lending money or operating deposit accounts
  • the issuance of insurance policies by an insurer and the arranging for the issuance of insurance policies by insurance agents
  • most property and services provided by charities and public institutions
  • financial services (such as loan or mortgage)
  • certain property and services provided by governments, non-profit organizations, municipalities, and other public service bodies including municipal transit services and standard residential services such as water distribution
  • other goods and services

    Are you or your organisation one of the following?

    • registered charity

      Do you expect to pass $50,000 CND in total sales or revenue within the next 3 to 12 months?

      Do not include revenue from non-taxable supplies:

      -sales of housing that were last used by an individual as a place of residence

      -long-term rentals of residential accommodation (of one month or more) and residential condominium fees

      -most health, medical, and dental services performed by licensed physicians or dentists for medical reasons

      -child care services, where the primary purpose is to provide care and supervision to children 14 years of age or under for periods of less than 24 hours per day

      -most domestic ferry services

      -legal aid services

      -many educational services such as: a) courses supplied by a vocational school leading to a certificate or a diploma that certifies the ability of individuals to practice or perform a trade or a vocation and b) tutoring services made to an individual in a course that follows a curriculum designated by a school authority

      -music lessons

      -most services provided by financial institutions such as lending money or operating deposit accounts

      -the issuance of insurance policies by an insurer and the arranging for the issuance of insurance policies by insurance agents

      -most property and services provided by charities and public institutions

      -financial services (such as loan or mortgage)

      -certain property and services provided by governments, non-profit organizations, municipalities, and other public service bodies including municipal transit services and standard residential services such as water distribution

      • yes
      • no
    • public service body (school authorities, public colleges, universities, hospital authorities or municipalities)

      Do you expect to pass $50,000 CND in total sales or revenue within the next 3 to 12 months?

      Do not include revenue from non-taxable supplies:

      -sales of housing that were last used by an individual as a place of residence

      -long-term rentals of residential accommodation (of one month or more) and residential condominium fees

      -most health, medical, and dental services performed by licensed physicians or dentists for medical reasons

      -child care services, where the primary purpose is to provide care and supervision to children 14 years of age or under for periods of less than 24 hours per day

      -most domestic ferry services

      -legal aid services

      -many educational services such as: a) courses supplied by a vocational school leading to a certificate or a diploma that certifies the ability of individuals to practice or perform a trade or a vocation and b) tutoring services made to an individual in a course that follows a curriculum designated by a school authority

      -music lessons

      -most services provided by financial institutions such as lending money or operating deposit accounts

      -the issuance of insurance policies by an insurer and the arranging for the issuance of insurance policies by insurance agents

      -most property and services provided by charities and public institutions

      -financial services (such as loan or mortgage)

      -certain property and services provided by governments, non-profit organizations, municipalities, and other public service bodies including municipal transit services and standard residential services such as water distribution

      -municipal transit services

      -standard residential services (ex:water distribution)

      • yes
      • no
    • taxi or limousine driver
    • none of the above

      Do you expect to pass $30,000 CND in total sales or revenue within the next 3 to 12 months?

      Do not include revenue from non-taxable supplies:

      -sales of housing that were last used by an individual as a place of residence

      -long-term rentals of residential accommodation (of one month or more) and residential condominium fees

      -most health, medical, and dental services performed by licensed physicians or dentists for medical reasons

      -child care services, where the primary purpose is to provide care and supervision to children 14 years of age or under for periods of less than 24 hours per day

      -most domestic ferry services

      -legal aid services

      -many educational services such as: a) courses supplied by a vocational school leading to a certificate or a diploma that certifies the ability of individuals to practice or perform a trade or a vocation and b) tutoring services made to an individual in a course that follows a curriculum designated by a school authority

      -music lessons

      -most services provided by financial institutions such as lending money or operating deposit accounts

      -the issuance of insurance policies by an insurer and the arranging for the issuance of insurance policies by insurance agents

      -most property and services provided by charities and public institutions

      -financial services (such as loan or mortgage)

      -certain property and services provided by governments, non-profit organizations, municipalities, and other public service bodies including municipal transit services and standard residential services such as water distribution

      • yes
      • no