Charge and collect taxes by Are Arch

kapuchuone — 2024-08-15 04:04:29 UTC

Whether or not to charge the GST/HST may depend on who the supply is made to.

How to calculate GST/HST

kapuchuone — 2024-08-15 04:05:19 UTC

If you know your place and type of supply, you can use the GST/HST calculator to calculate the amount of GST/HST to charge.

If provincial sales tax (PST) is charged in the place of supply, calculate the GST on the price without the PST.

How place of supply affects GST/ HST rates

kapuchuone — 2024-08-15 04:05:47 UTC

The rate of tax to charge depends on the place of supply. This is where you make your sale, lease, or other supply.

A zero-rated supply has a 0% GST/HST rate throughout all of Canada. For example, basic groceries are taxable at the rate of zero (0% GST/HST) in every province and territory

Current rates:

kapuchuone — 2024-08-15 04:06:04 UTC

5% (GST) in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon
13% (HST) in Ontario
15% (HST) in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island

Example

kapuchuone — 2024-08-15 04:06:41 UTC

Store Vancouver, B.C --delivery-- Toronto, Ontario.

You charge 13% HST on the sale because the place of supply is Ontario.

kapuchuone — 2024-12-04 03:47:06 UTC

Whether or not to charge the GST/HST also may depend on who makes the supply.