HST Information

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Should you register for the Harmonized SalesTax (HST)
If your gross revenue (total sales before deducting expenses) will total more than $30,000 in any twelve month period, then you must register for the HST.

Most goods and services are taxed at the rate of 13%. However, some goods and services, such as basic groceries, prescription drugs, and goods and services for export are taxable at 0%: these are zero rated goods and services. If you think your good or service may be zero rate taxable or even tax exempt, it is a good idea to verify with Revenue Canada before making the assumption.

If your gross revenue will be less than $30,000 per year then you can voluntarily register for and charge the HST. When making the decision to do so consider the following:

• Will it be an accounting hassle? For some people, particularly those on a manual bookkeeping system, accounting for the HST means another two columns to balance.

• If you don't charge the HST, you can't get back the HST you paid out on your purchases (Input Tax Credit).

If you need more information, contact nearest offices:

Revenue Canada Excise, HST, 78 Richmond Street W., Oshawa, ON
General Inquires (toll-free): 1-800-959-5525
Fax: 416-973-5126 (Attention: Business Windows)

Revenue Canada Excise, HST, 5th Floor, 185 King Street W., Peterborough, ON K9J 8M3
Fax: 705-876-6422 (Attention: Business Windows)

Revenue Canada Excise, HST, 11 Station Street, Belleville, ON K8N 2S3
General Inquiries (toll-free): 1-800-959-5525 (National toll-free #)
Fax: 613-969-7845 (Attention: Business Windows)

To register for the HST (Business Number) by phone call:
1-800-959-5525 and press * to reach a customer service representative.

Note: When registering in person or by phone, please ensure that you have your Social Insurance Number (S.I.N.) available.