Get Canada Gst426-5 E 2002-2026

What's a GST Number? The Canada Revenue Agency (CRA) assigns a Goods and Services Tax (GST) number, or business number, to your business in order to track collection, reports, and remittances of GST or Harmonized Sales Tax (HST).

Companies with less than $30,000 in annual sales are not required to collect the federal GST. Companies that have more than $30,000 in annual sales are required to register to collect GST; however, no GST is charged on their sales of zero-rated items.

If an American or international customer has a delivery location based in Canada, GST rules will apply based on the province of address. If the client is registered for GST, then you should charge them GST. These are the rules that apply to services.

GST/HST registrants who make taxable supplies (other than zero-rated supplies) in the participating provinces collect tax at the applicable HST rate. GST/HST registrants collect tax at the 5% GST rate on taxable supplies they make in the rest of Canada (other than zero-rated supplies).

If you can't find the GST/HST account number, contact your supplier. When your supplier does not provide their GST/HST account number, call the Canada Revenue Agency's Business enquiries line at 1-800-959-5525 to confirm it is registered.

Who pays the GST/HST? Almost everyone has to pay the GST/HST on purchases of taxable supplies of property and services (other than zero-rated supplies). However, in some situations, Indians, Indian bands and band empowered entities are relieved of paying the GST/HST on taxable supplies.

If your international customers make purchases while in Canada, they will generally have to pay the GST/HST and applicable provincial sales taxes but may, in certain circumstances, be eligible to receive a rebate.