Tax Rate
5% GST / 13–15% HST (varies by province)
Filing Frequency
Monthly, quarterly, or annual
Registration Threshold
CAD 30,000 annual revenue
Regulator
CRA (Canada Revenue Agency)
How GST/HST actually works in Canada
Canada applies a 5% federal Goods and Services Tax on most commercial transactions. Five provinces — Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island — have harmonised their provincial sales tax with the federal GST into a combined Harmonised Sales Tax (HST) ranging from 13% to 15%.
Businesses file GST/HST returns monthly, quarterly, or annually depending on their revenue level. Input Tax Credits (ITCs) — the GST/HST paid on business inputs — can be claimed to reduce the amount owed. Tracking ITCs accurately across all purchases requires a clean link between purchase invoices and the GST/HST return.
Filing is done through CRA's NETFILE system. Errors in ITC calculations or rate application create audit exposure. Businesses operating across multiple provinces need to apply the correct HST rate based on the supply's place of supply — not where the business is located.
What changes when you run on WiseLinkNow
What happens when the rules change
When CRA updates HST rates for any province, adjusts Input Tax Credit rules, or introduces new filing requirements, WiseLinkNow monitors official CRA bulletins and applies rate changes automatically. You are notified before changes take effect on your account.
Compliance is monitored continuously. If something changes that affects your account, you are notified before it becomes your problem.