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Businesses GST registered in Canada must submit periodic GST returns. The frequency depends on the annual turnover of the business:
The returns are due by the end of the following calendar month. The annual return should be filed within three months of the year end. Filings are electronic only for any business above CAD1.5m per annum. Any GST or HST is paid by electronic transfer simultaneously to the filing. There is the provision to pay quarterly installments for businesses on Annual Returns.
Canadian Federal GST is charged at 5%. This is combined in most Provinces with the local PST, which are set between 5% and 9%, to create a Harmonised Sales Tax (HST) rate.
Canada GST, PST and QST rates | |||||
Province | Type | Rate | Provincial sales tax | Federal GST | |
Alberta | GST | 5% | 0% | 5% | |
British Columbia | GST + PST | 12% | 7% | 5% | |
Manitoba | GST + PST | 12% | 7% | 5% | |
New Brunswick | HST | 15% | 10% | 5% | |
Newfoundland | HST | 15% | 10% | 5% | |
Northwest Territories | GST | 5% | 0% | 5% | |
Nova Scotia | HST | 15% | 10% | 5% | |
Ontario | HST | 13% | 8% | 5% | |
Prince Edward Island | HST | 15% | 10% | 5% | |
Quebec | GST + QST | 14.98% | 9.975% | 5% | |
Saskatchewan | GST + PST | 11% | 6% | 5% | |
Yukon | GST | 5% | 0% | 5% | |
All | Zero | 0% | GST zero rated for exports and associated services; some financial services; food and agriculture; medical goods and services |
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