Accounting glossary
What is HST?
The Harmonized Sales Tax — the federal GST and a provincial portion blended into a single rate, used by Ontario (13%) and most of Atlantic Canada (14–15%). One tax, one remittance, one line on the receipt.
Example
On a $100 sale in Ontario you charge 13% HST — $13.00 — as a single combined rate covering both the federal and provincial portions.
The customer sees one tax line, but the revenue divides between two governments behind the scenes.
In SeroBooks
The engine applies each HST province's rate by destination automatically. Canada Tax Centre →