The hst includes the provincial portion of the sales tax but is administered by the canada revenue agency cra and is applied under the. Refer to the basic rules to find out if you are required to register your business for the gst and qst and for information about types of supplies and the consumption taxes that apply depending on the place of supply. Netfile service will reopen on monday, february 24, 2020. Changes to the rules related to the quebec sales tax qst may mean that. For provinces including british columbia, manitoba, quebec, and saskatchewan, small businesses are required to charge customers the pst, as. Furthermore, audit program and compliance activities have been suspended temporarily. General summary of federal and provincial canadian sales tax regulations and.
Click to see everything you need to know about the incentive program to. The harmonized sales tax hst replaces the qst and gst in certain provinces. Provincial sales taxes pst, levied by the provinces goods and services tax gstharmonized sales tax hst, a valueadded tax levied by the federal government. The gst and qst are collected on the supply of most goods and services. You can file your gst and qst returns online or by mail. A variety of sales tax relief in canada should help businesses. The province of quebec applies its own value added tax, the quebec sales tax qst. Revenu quebec further clarified that the qst relief does not extend to other provincial specific taxes, such as the tobacco tax and the tax on. Select the desired option for a list of compatible products certified for the 2015, 2016, 2017, and 2018 tax years.
The harmonized sales tax hst replaces the provincial sales tax and the gst in some provinces. Quebec is extending its sales tax to a broad range of supplies made. Canadian specified supplier means a supplier who 1 does not. Below is the list of software authorized by revenu quebec for filing tax returns and related documents. Generally, the goods and services tax gst and the quebec sales tax qst are applicable to most products and services. The gst and the qst must be charged during the sale of most goods and services within the province, according to revenu quebec. Canada indirect tax guide kpmg global kpmg international.
It is your responsibility to find out from the software developer about any restrictions related to the use of the software. In canada, there are two types of sales taxes levied. Revenu quebec basic rules for applying the gsthst and qst. The table below lists the software authorized by revenu quebec that may be used by individuals to file the personal income tax return it is your responsibility to find out from the software developer about any restrictions related to the use of the software.
Canada tax gst pst qst hst calculator free downloads and. Prescribed input tax credit information gsthst paragraph 169 4a of the excise tax act and section 201 of an act respecting the. The gst and qst are collected at each step of the production and marketing of a good or service. Software authorized for filing the personal income tax. Gsthst and qst forms and publications for selected. In addition, you must always use the most recent version of the software authorized for filing tax returns. Revenu quebec software authorized for filing tax returns. Rc7219 gsthst and qst annual information return for selected listed. The netfile program is now closed for the electronic filing of your initial and amended t1 personal income tax and benefit return. You can consult online revenu quebecs database in order to validate the qst registration number. Quebec moves to tax digital goods virtual market gowling wlg. Program accounts for certain selected listed financial institutions. The specified regime does not require the supplier to indicate its qst registration number, since the recipient under the specified regime cannot claim an itr. You can consult online the canada revenue agencys database in order to validate the gst registration number.
Canada sales tax gst pst hst qst free downloads and. Rc7200 goods and services taxharmonized sales tax gsthst and. Refer to the basic rules to find out if you are required to register. Most transactions conducted in canada are subject to the gst, at a rate of 5%, since january 1, 2008. Explore the requirements and rules that apply to indirect taxes in canada. In addition to the supply of financial services, which are generally exempt from the goods and services taxharmonized sales tax gsthst and. Software providers such as edmontonbased intuit canada say that filers can calculate and file their taxes in about 30 minutes. The canada revenue agency cra ensures uniform application. The best tax software and its pitfalls the globe and mail. In both cases, the qst should be referred to by its name or abbreviation i. General information concerning the qst and the gst. The other piece of identification may be the individuals quebec drivers licence.
459 1043 31 738 63 1111 568 1375 1327 1271 1019 1159 1412 290 737 42 557 858 1188 546 148 368 36 292 1196 675 1077 807 434 1438 303 1265 66