GST/HST in specific situations

The following chart provides links to information on how GST/HST applies in specific situations.


List of specific situations
Links to specific situations Description
Bad debts Information on what to do when you have to charge the GST/HST and are never paid for it.
Calculating the GST/HST on different transactions Information on how the GST/HST applies to different transactions, including coupons, deposits, gift cards and certificates, trade-ins, tips, volume discounts, returnable containers, and more.
Charities - General information Information on how the GST/HST applies, registration requirements, and rebate information for charities.
Charities - How to calculate your net tax Information on how to calculate your net tax as a charity and how to complete your GST/HST return.
Construction Information on how the GST/HST applies if you are a builder, land developer, renovator, contractor, or other person involved in the home construction industry.
Customers outside Canada - GST/HST - Import and exports Information on importing and exporting, how the GST/HST applies to imports and exports, and the export programs that provide GST/HST relief.
Customers outside your province or territory - GST/HST and place of supply rules Information on how to determine which province a supply is made in, which tax rate applies, how to pay or recover the provincial part of the HST, and more.
E-commerce

Information on the GST/HST and electronic commerce.

Governments and diplomats Information on charging and collecting the GST/HST on supplies made to/by governments and diplomats.
Financial institutions Information on reporting requirements for financial institutions, listed financial institutions, and selected listed financial institutions.
First Nations Tax (FNT) Information on which First Nations imposed the FNT, what type of good is taxable, how to collect and report the tax, and more.
First Nations Goods and Services Tax (FNGST) Information on which First Nations imposed the FNGST, how to collect and report the tax, and more.
Freight carriers Information on how the GST/HST applies to domestic and international freight transportation services.
Indigenous peoples Information on how the GST/HST applies to Indians, Indian bands, and band empowered entities as well as responsibilities as a vendor and more.
Motor vehicles Information on how the HST and the provincial motor vehicle tax applies to motor vehicles upon registration. Also includes how GST/HST applies to sales, leases, and modifications to specified motor vehicles.
Municipalities Information on how the GST/HST applies to municipalities, including registration requirements, exemptions, rebates, and simplified methods of accounting that may apply.
Non-Profit organizations Information on how the GST/HST applies to non-profit organizations, including registration requirements, exemptions, rebates, and simplified methods of accounting that may apply.
Non-residents - Doing Business in Canada Information on how the GST/HST applies to non-residents doing business in Canada.
Employees and partners - GST/HST rebate Information on how the GST/HST applies to a member of a partnership, including available GST/HST rebates.
Percentage of use in a commercial activity Information on how to determine your percentage of use to calculate ITCs, including changing the use, sale of capital personal property and real property, improvements to capital property, and more.
Publications: Suppliers of publications Information on how the GST/HST applies to publishers and other suppliers of publications that are sent to a recipient in Canada by mail or courier.
Public Service Bodies - How to calculate your net tax Information on how to calculate your net tax as a PSB, how to complete your GST/HST return, and GST/HST rebates for PSBs.
Recover the GST/HST - GST/HST rebates Information on different rebates available including housing, charging GST/HST in error, FCTIP, and more.
Recover the GST/HST - Input tax credits Information on how to recover GST/HST paid or owing on purchases and expenses, including if you are eligible to claim ITCs, how to calculate ITCs, how to claim ITCs, the time limit to claim ITCs, and records you need to support your claim.
Taxable benefit to an employee Information on what your obligations are if you are considered to have collected the GST/HST on a taxable benefit.
Taxi operators and commercial ride-sharing drivers  Information on how the GST/HST applies to taxi operators or commercial ride-sharing drivers, how to calculate the GST/HST included in a fare, how to calculate ITCs, and more.
Travel and convention Information on how the GST/HST applies on accommodation, tour packages, passenger transportation services, conventions, meeting facilities, and related convention supplies.
Travel: non-resident tour operators, foreign conventions and exhibitors Information on tax refund for visitors to Canada and Foreign Convention and Tour Incentive Program (FCTIP).

 

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