GST/HST in specific situations
The following chart provides links to information on how GST/HST applies in 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 in special cases | 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 to charities including registration requirements, exemptions, tax calculations, and rebates. |
| Charities - How to calculate your net tax | Information on how to calculate your net tax as a charity and how to fill out 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 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. |
| Employees and partners - GST/HST rebate |
Information on how the GST/HST applies to a member of a partnership and the GST/HST rebate. |
| Financial institutions |
Information on reporting requirements for financial institutions, listed financial institutions, and selected listed financial institutions. |
| First Nations Goods and Services Tax (FNGST) |
Information on which First Nations impose the FNGST, how to collect and report the tax, and more. |
| First Nations Tax (FNT) |
Information on which First Nations impose the FNT, what type of good is taxable, 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. |
| Governments and diplomats | Information on how the GST/HST applies to governments and diplomats. |
| 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 and how the 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. |
| 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. |
| Public Service Bodies - How to calculate your net tax |
Information on how to calculate your net tax as a public service body, how to fill out your GST/HST return, and GST/HST rebates for public service bodies. |
| 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. |
| Recover the GST/HST - GST/HST rebates | Information on different rebates available including housing, charging the GST/HST in error, FCTIP, and more. |
| Recover the GST/HST - Input tax credits | Information on how to recover the GST/HST paid or payable on purchases and expenses related to your commercial activities, 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 the Foreign Convention and Tour Incentive Program (FCTIP). |
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