- GST is a federal tax of 5% on most goods and services in Canada; HST combines GST and provincial sales tax in certain provinces.
- HST rates vary by province (e.g., Ontario 13%, Nova Scotia 14% from April 2025); some provinces use GST plus their own PST.
- Zero-rated supplies (e.g., basic groceries, prescription medications) are taxed at 0%.
- Place-of-supply rules determine which tax rate applies based on where goods are delivered.
- Businesses must understand and comply with varying tax rules across provinces, and resources/tools are available to help with calculations and registration.
Source: oreateai.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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