GST/HST for Individuals

Information on GST/HST topics for individuals who are not in business.

Services and information

• Goods and services tax/Harmonized sales tax (GST/HST) credit
  Tax-free payments given to individuals and families
• Charge the GST/HST – Type of supply
  How the GST/HST applies to different types of supplies, including supplies that are zero-rated and exempt from the GST/HST
• GST/HST rebates
  Different rebates available including housing, GST/HST charged in error and Foreign Convention and Tour Incentive Program
• GST/HST new housing rebate
  Allows individuals, under certain conditions, to recover some of the GST/HST paid for new housing
• Find out how the GST/HST applies to imports and exports
  How and when the GST/HST applies to goods you bring into Canada
• Confirming a GST/HST account number
  An online tool to confirm whether a person's GST/HST account number is valid at the time of a supply