GST/HST Statistics Tables (2007 to 2011 calendar years)

The Canada Revenue Agency’s (CRA’s) goods and services tax/harmonized sales tax (GST/HST) statistics tables provide detailed statistics on the GST/HST for five calendar years from 2007 to 2011 as of December 2013. These tables will be released yearly.

This is the first edition of the CRA’s GST/HST statistical tables since the release of the Compendium of GST/HST Statistics, which was last published in 2004.

Explanatory notes

Introduction

The Canada Revenue Agency’s (CRA’s) goods and services tax/harmonized sales tax (GST/HST) statistics tables provide detailed statistics relating to the GST/HST for five calendar years from 2007 to 2011 as of December 2013.

The statistics tables include only the GST/HST administered by the CRA and Revenue Québec. It does not include GST/HST collected at borders on imported goods, which are administered and reported by the Canada Border Services Agency.

This version of the GST/HST statistics tables differs from the previously released Compendium of GST/HST Statistics in several ways. First, the statistics are organized based on the end date of the reporting period for which the GST/HST return was filed, rather than the date that the CRA processed the return. Now, the data reflects the economic activity underlining the GST/HST collection and not the administrative activities of the CRA. As a result, the numbers are not comparable to the GST/HST tables as published in the Compendium of GST/HST Statistics. Second, tables providing statistics by major industry groups have been updated to the 2012 North American Industry Classification System (NAICS) from the Standard Industrial Classification used in previous versions.

Data sources

The data used to produce the statistics tables are derived from the information provided by GST/HST filers on the following forms:

Due to the nature of the data, large entities can cause significant fluctuations in the amounts presented in the tables.

Confidentiality

The confidentiality of reported GST/HST statistics is protected under the Excise Tax Act. Only grouped GST/HST statistics are released as they cannot be used to identity information of individual sole proprietors, partnerships, corporations, trusts, or other entities.

To protect GST/HST filers’ confidential information, data that refers to a small number of filers, either in a single classification category or in a combination of classification categories, were omitted. These data were included in the appropriate totals. Furthermore, all counts were rounded to the nearest ten. Amounts are in Canadian dollars and rounded to the nearest thousand. Totals may not add up due to rounding, suppression, or omissions.

GST/HST rates

The GST applies to most supplies of goods and services sold in Canada. It also applies to supplies of real property (for example, land, buildings, and interests in such property) and intangible property such as trademarks, rights to use a patent, and digitized products downloaded from the Internet and paid for individually. Generally, the HST applies to the same base of goods and services as the GST.

GST/HST rates by jurisdiction
Beginning January 1, 1991, and ending March 31, 1997 Beginning April 1, 1997, and ending June 30, 2006 Beginning July 1, 2006, and ending December 31, 2007 Beginning January 1, 2008, and ending June 30, 2010 Beginning July 1, 2010, and ending March 31, 2013 Beginning April 1, 2013
GST rates (1) 7% 7% 6% 5% 5% 5%
HST rates (2)
Newfoundland and Labrador n/a 15% 14% 13% 13% 13%
Nova Scotia n/a 15% 14% 13% 15% 15%
New Brunswick n/a 15% 14% 13% 13% 13%
Ontario n/a n/a n/a n/a 13% 13%
British Columbia n/a n/a. n/a n/a 12% n/a
Prince Edward Island n/a n/a n/a n/a n/a 14%
  1. The GST rate applies to all of Canada except for the harmonized provinces where the HST rate applies.
  2. The provincial portion of the HST is the difference between the HST rate and the GST rate. The n/a means that the HST did not apply for that period; only the GST rate applied.

Changes that impact the data

The main changes that affected the goods and services tax/harmonized sales tax (GST/HST) administered by the Canada Revenue Agency are:

Description of items/variables

Calendar year

The calendar year is the 12-month period beginning on January 1 and ending on December 31 of the same year. All numbers and amounts associated with a calendar year are the sum of all the goods and services tax/harmonized sales tax (GST/HST) returns with a filing period end date in that calendar year.

GST/HST filers

A GST/HST account number is given to each individual, partnership, corporation, estate of a deceased individual, trust, or any organization such as a society, a union, a club, an association, or a commission that is registered with the Canada Revenue Agency (CRA) and collects GST/HST. Other entities such as public service bodies (charities, hospitals, school, non-profit organizations, or municipalities) may also be registered to claim GST/HST rebates.

The GST/HST account number consists of a nine-digit business number (BN), two letters representing the program (in this case RT for GST/HST), and four digits representing the division or the branch of the entity. Entities can also choose to file separate GST/HST returns for branches or divisions, meaning that a single entity could have more than one GST/HST account number.

The number of GST/HST filers in the statistical tables represents the number of GST/HST accounts that filed a GST/HST return in the given period.

GST/HST collected

The total amount of GST/HST collected in a reporting period is based on all GST/HST as reported on line 105 of all GST34 and GST62 forms filed by GST/HST filers. This amount includes GST/HST collected by the CRA and GST/HST declared but not yet collected.

Input tax credits

Registrants can claim an input tax credit to recover the GST/HST paid or owed for goods or services acquired, imported, or brought into a participating province for use, consumption, or supply in the course of their commercial activities. The amount of input tax credit claimed in a reporting period is based on the total of all input tax credit amounts reported on line 108 of forms GST34 and GST62 and includes all adjustments other than post-audit adjustments.

Jurisdiction

Jurisdictions are based on the most recent business address of the GST/HST filers.

Jurisdictions include Newfoundland and Labrador, Prince Edward Island, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, Yukon, Northwest Territories, Nunavut, and Outside Canada.

Legal entity status

GST/HST filers fall into one of the six different legal entity status categories used to report statistics. GST/HST statistics reflect the most recent legal entity status of the GST/HST filer.

Net tax

The net tax reported is the net GST/HST that GST/HST filers owe the CRA. It is the difference between the total amount of GST/HST collected and the input tax credit amount (line 105 minus line 108 of forms GST34 and GST62).

North American Industrial Classification System (NAICS) sector groupings

GST filers are assigned an industry code based on their major business activity in accordance with the NAICS. Industry groupings are based on the 2012 NAICS according to the filer’s most recent assigned industry code. This classification system was developed by the statistical agencies of Canada, Mexico, and the United States to provide common definitions of the industrial structure of the three countries. When a GST filer is engaged in more than one activity, it is classified in the industry that corresponds to its main activity.

The NAICS divides the economy into 20 sectors according to production criteria, with five sectors being largely goods-producing and 15 sectors being entirely services-producing industries. Corporations that have yet to be assigned a NAICS code by Statistics Canada have been classified as “missing/not assigned” for the purpose of these tables. The NAICS codes assigned to filers are based on the December 2013 version of the BN database. The BN System provides a snapshot of NAICS codes. The codes assigned are therefore used over the five-year period of this release. The groupings are based on the first two digits of the NAICS code. For more information on NAICS codes and groupings, go to Statistics Canada’s website.

Tables in PDF format

Please refer to the explanatory notes about these tables.

Tables in CSV format

Please refer to the explanatory notes about these tables.

Table 1: Number of goods and services tax/harmonized sales tax filers by jurisdiction, 2007 to 2011

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Table 2: Value of net tax by jurisdiction, 2007 to 2011

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Table 3: Number of goods and services tax/harmonized sales tax (GST/HST) filers and value of GST/HST collected, input tax credits and net tax by jurisdiction in 2011

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Table 4: Number of goods and services tax/harmonized sales tax filers by sector (two digits) based on the North American Industry Classification System (NAICS), 2007 to 2011

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Table 5: Value of net tax by sector (two digits) based on the North American Industry Classification System (NAICS), 2007 to 2011

Notes:

Table 6: Number of goods and services tax/harmonized sales tax (GST/HST) filers and value of GST/HST collected, input tax credits, and net tax by sector (two digits) based on the North American Industry Classification System (NAICS) in 2011

Notes:

Table 7: Number of goods and services tax/harmonized sales tax filers by legal entity status, 2007 to 2011

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Table 8: Value of net tax by legal entity status, 2007 to 2011

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Table 9: Number of goods and services tax/harmonized sales tax (GST/HST) filers and value of GST/HST collected, input tax credits, and net tax by legal entity status in 2011

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