The Canada Tax Centre
Canada is at least four tax systems wearing one flag. Every rate and rule below — current as of August 2026, dated on every page — and the software that applies them automatically.
The rules that decide everything
GST and HST, explained
How Canada's GST and HST work: who must register, what to charge, input tax credits, and how the remittance actually computes.
Filing the GST/HST return without drama
GST/HST filing periods, the line numbers that matter, and how to build the return from books you can defend.
Place of supply: whose tax applies?
The rules that decide which province's tax a sale carries — destination for goods, special rules for services — with worked examples.
PST resale exemptions: stop paying tax on stock
In BC, Saskatchewan and Manitoba, goods bought for resale are PST-exempt — how the exemption works and how to claim it properly.
When selling into the US makes you owe tax there
Economic nexus explained for Canadian businesses — the thresholds that create a US state filing obligation, why they differ by state, and how to see the crossing coming.
The $30,000 question: registering for GST/HST
What the small-supplier threshold means, when registration becomes mandatory, and why registering early is often the right call.