HST - Harmonized Sales Tax (Canada)

Three Canadian provinces—Nova Scotia, New Brunswick, and Newfoundland & Labrador—have “harmonized” their provincial sales tax (PST) with Canada’s overall GST to create something called Harmonized Sales Tax (HST). As a result, these provinces are referred to as “participating provinces.”

HST is composed of the GST and the 8% provincial tax. It applies to the same general goods and services taxable under GST, and follows the same general rules. GST/HST registrants collect GST on taxable supplies (other than zero-rated supplies) of goods and services made in Canada outside the three participating provinces. For supplies made in the participating provinces, they collect HST. All GST registrants are automatically registered for HST. Our experts will help you navigate any issues with the HST.