GST/HST Statistics Tables (2008 to 2012 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 2008 to 2012 as of December 2014. These tables will be released yearly.

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 2008 to 2012 as of December 2014.

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.

Data sources

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

• Form GST 34, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants
• Form GST 62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)

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.

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:

• The GST rate was reduced by one percentage point from 6% to 5%, effective January 1, 2008.
• The province of Ontario joined the HST program on July 1, 2010, with an HST rate of 13% consisting of the 5% federal portion and an 8% Ontario portion.
• The province of British Columbia joined the HST program on July 1, 2010, with an HST rate of 12% consisting of the 5% federal portion and a 7% B.C. portion.
• The HST rate for Nova Scotia increased from 13% to 15% on July 1, 2010, as the Nova Scotia portion rose from 8% to 10%.

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. The number of filers and the dollar amounts, published in these tables, are not completely reflective of the economic activity occurring within the reporting province. For example, a business entity may file on behalf of its branches or divisions operating in other provinces.  If the branches or divisions have separate accounting systems, and are separately identifiable by virtue of their activities or locations, the GST/HST registrant can apply to file separate GST/HST returns for each branch or division.

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.

• Sole proprietor: individuals who are self-employed and who report the revenue from their business on their personal income tax return.
• Partnership: two or more persons (individuals, corporations, trusts) that are in business together and that report the revenue from that business on each of their personal income tax returns.
• Corporation: an entity that is incorporated through a provincial or federal body and that has the associated articles of incorporation. This can include societies incorporated under the Societies Act.
• Trust: an entity that is organized as either a testamentary or an inter vivos trust.
• Other: this category applies to unions, clubs, and associations that do not meet the most common definitions of sole proprietor, partnership, corporation, or trust.
• Unknown: this category is used for internal administrative processes to categorize payments and GST/HST returns when it was not possible, when the data was processed, to determine legal entity because the client could not be contacted or the type of business was not known, among other reasons.

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 2014 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.

• Table 1: Number of goods and services tax/harmonized sales tax filers by jurisdiction, 2008 to 2012
• Table 2: Value of net tax by jurisdiction, 2008 to 2012
• 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 2012
• 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), 2008 to 2012
• Table 5: Value of net tax by sector (two digits) based on the North American Industry Classification System (NAICS), 2008 to 2012
• 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 2012
• Table 7: Number of goods and services tax/harmonized sales tax filers by legal entity status, 2008 to 2012
• Table 8: Value of net tax by legal entity status, 2008 to 2012
• 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 2012

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, 2008 to 2012

Notes:

• All counts are rounded to the nearest ten.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• Data are as of December 2014.
• Data are subject to change.

Table 2: Value of net tax by jurisdiction, 2008 to 2012

Notes:

• All amounts are rounded and in thousands of dollars.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• The goods and sales tax rate changed from 6% to 5% on January 1, 2008.
• Ontario and British Columbia joined the Harmonized Sales Tax Program on July 1, 2010.
• Data are as of December 2014.
• Data are subject to change.

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 2012

Notes:

• All amounts are rounded and in thousands of dollars, and all counts are rounded to the nearest ten.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• Data are as of December 2014.
• Data are subject to change.

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), 2008 to 2012

Notes:

• All counts are rounded to the nearest ten.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• Data are as of December 2014.
• Data are subject to change.

Table 5: Value of net tax by sector (two digits) based on the North American Industry Classification System (NAICS), 2008 to 2012

Notes:

• All amounts are rounded and in thousands of dollars.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• The goods and sales tax rate changed from 6% to 5% on January 1, 2008.
• Ontario and British Columbia joined the Harmonized Sales Tax Program on July 1, 2010.
• Data are as of December 2014.
• Data are subject to change.

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 2012

Notes:

• All amounts are rounded and in thousands of dollars, and all counts are rounded to the nearest ten.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• Data are as of December 2014.
• Data are subject to change.

Table 7: Number of goods and services tax/harmonized sales tax filers by legal entity status, 2008 to 2012

Notes:

• All counts are rounded to the nearest ten.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• Data are as of December 2014.
• Data are subject to change.

Table 8: Value of net tax by legal entity status, 2008 to 2012

Notes:

• All amounts are rounded and in thousands of dollars.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• The goods and sales tax rate changed from 6% to 5% on January 1, 2008.
• Ontario and British Columbia joined the Harmonized Sales Tax Program on July 1, 2010.
• Data are as of December 2014.
• Data are subject to change.

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 2012

Notes:

• All amounts are rounded and in thousands of dollars, and all counts are rounded to the nearest ten.
• The sum of the data may not add to the total, due to rounding.
• Data are presented on a calendar-year basis.
• Data are as of December 2014.
• Data are subject to change.