HST in Ontario

On July 1st, 2010 HST (Harmonized Sales Tax) replaced existing 8% PST(provincial sales taxes) and 5% GST(federal goods and services tax).
Use our Ontario HST Calculator to calculate Harmonized Sales Tax.

What is the current HST rate in Ontario?

Harmonized Sales Tax in Ontario province is 13%:  5% Federal part and 8% Provincial Part

What is exempt of HST?

There is long list of goods which are exempted from HST charge. It includes printed newspapers, books, children clothing and footwear, diapers, feminine hygiene products, and etc. Check Canada Revenue Agency website for the full and latest exemption list

Do I need to collect HST in Ontario?

You don’t need collect Harmonized Sales Tax if you provide only exempt goods and services or you are small supplier.
You are small supplier if you do not exceed the $30,000 threshold amount in four consecutive calendar quarters (Calendar quarter means a period of three months beginning on the first day of January, April, July, or October in each calendar year)

How do I get an HST number?

There are three ways you can register for Harmonized Sales Tax account:

  1. Registering electronically through Business Registration Online
  2. You can apply for a business number and register for the HST by phone
  3. You can apply for a business number and register for the HST by using Form RC1 and mailing or faxing it to your local tax centre.

How long to keep records?

Usually you must keep your records for a period of six years from the end of the last year to which they relate. However, Canada Revenue Agency (CRA) may ask you to keep the invoices longer than six years.