![]() 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%.The main changes that affected the GST/HST administered by the CRA are: The HST rate for Prince Edward Island increased from 14% to 15% on October 1, 2016.The HST rates of New Brunswick, and Newfoundland and Labrador increased from 13% to 15% on July 1, 2016.The n/a means that the HST did not apply for that period only the GST rate applied. The provincial portion of the HST is the difference between the HST rate and the GST rate.The GST rate applies to all of Canada except for the harmonized provinces where the HST rate applies.Generally, the HST applies to the same base of goods and services as the GST. 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. ![]() The GST applies to most supplies of goods and services sold in Canada. Totals may not add up due to rounding or suppression. Dollar amounts have been rounded to the nearest thousand in all tables. For example, 104 would be rounded to 100 and 105 would be rounded to 110. As well, counts are rounded to the nearest multiple of 10. ![]() To ensure the protection of taxpayer information, data have been suppressed where warranted. Form GST62, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return (Non-personalized)ĭue to the nature of the data, large entities can cause significant fluctuations in the amounts presented in the tables.Form GST34, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants.The data used to produce the statistics tables are derived from the information provided by GST/HST filers on the following forms: It does not include GST/HST collected at borders on imported goods, which are administered and reported by the Canada Border Services Agency. The statistics tables include only the GST/HST administered by the CRA and Revenue Québec. ![]() 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 seven calendar years from 2013 to 2019 as of December 2021. ![]()
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