🇨🇦 Canada
Sales tax that changes by province. Written for readers who search this on Google in Canada. This page has 50 important questions and answers.
50 important questions. Quick 10 is a random set; Full set plays every question.
Original practice items — not copied from any official exam paper. Tap a question to see the answer.
Answer: 5% federal goods and services tax
Some provinces blend it into HST.
Answer: a combined federal + provincial sales tax in some provinces
Ontario, for example, uses HST.
Answer: a separate provincial sales tax on top of GST
Quebec does not use HST.
Answer: GST but no provincial sales tax
Shoppers still pay 5% GST on many goods.
Answer: a sales tax, not income tax
Businesses remit it; consumers pay it at the till.
Answer: zero-rated (GST/HST of 0%)
Prepared restaurant meals are usually taxable.
Answer: a tax-free payment for eligible people
The CRA pays it after you file.
Answer: every province — BC, Saskatchewan, and others use GST + PST
Learn your province’s rate before you budget.
Answer: 5%
Some provinces add PST or use HST.
Answer: a single combined federal-plus-provincial sales tax
The till shows one HST line.
Answer: several Atlantic provinces, not only Ontario
Each participating province sets its combined rate.
Answer: GST plus a separate PST
PST is a provincial tax, not HST.
Answer: GST plus PST
Rates and exemptions differ by province.
Answer: GST and no provincial sales tax
The till still shows 5% GST on many goods.
Answer: GST only
There is no territorial sales tax added at the till.
Answer: GST and QST, not HST
Revenu Québec administers QST.
Answer: recover GST/HST paid on eligible business inputs
Personal expenses usually do not qualify.
Answer: not have to register for GST/HST
Voluntary registration is sometimes useful.
Answer: which province’s HST or tax applies to a sale
Digital services have their own tests.
Answer: charge GST/HST under the current rules
Non-resident vendors may need to register.
Answer: zero-rated (0% GST/HST)
Snack foods and restaurant meals are usually taxable.
Answer: taxable for GST/HST
Tips you choose to leave are different from a mandatory service charge.
Answer: exempt from GST/HST
Short-term stays are often taxable.
Answer: taxable
Hotels and many short rentals charge tax.
Answer: some eligible new homes or condos
CRA forms and occupancy tests apply.
Answer: special GST/HST rebate rules
Public-service-body rebates are a common search.
Answer: not GST/HST; an automatic service charge can be
Look at how the bill is worded.
Answer: reports and remits net tax
Frequency depends on the business’s size.
Answer: monthly, quarterly or annual depending on threshold
The CRA assigns the period.
Answer: a tax-free benefit for eligible individuals
You usually need to file a return to receive it.
Answer: a line on the invoice or receipt
Consumers use that line to see what they paid.
Answer: the province, not as federal HST
A business may have both GST and PST accounts.
Answer: collected at the border or by the courier’s broker
Duty and GST are different lines.
Answer: zero-rated
The CRA lists which supplies qualify.
Answer: special GST/HST treatment — check the CRA guide
E-books and print can differ.
Answer: taxable or exempt depending on the organisation
Professional associations need a careful read.
Answer: the taxable portion of the package
Travel agents follow CRA tour-package rules.
Answer: personal income tax
Your T1 is a different filing.
Answer: the sales tax you pay at the till
Online sellers use place-of-supply rules.
Answer: exists in certain cases
Status cards and eligible goods have rules.
Answer: has no GST/HST charged by that seller
A registered dealer still charges tax.
Answer: charge GST/HST on taxable supplies
Small-supplier status ends when you register.
Answer: limit ITCs on some specified expenses
They target certain big registrants.
Answer: an optional simplified remittance for some small registrants
Eligibility depends on supplies and limits.
Answer: do not generate ITCs the way taxable supplies do
Residential rent is a classic exempt example.
Answer: ITCs can still apply
Exports of goods are often zero-rated.
Answer: Revenu Québec
Quebec businesses often deal with both.
Answer: get GST/HST refunded at the airport as a general right
Older visitor rebate schemes were limited or closed — check today’s CRA page.
Answer: differ by participating province
Look at the receipt instead of memorising a rumour.
Answer: before tax — read the receipt total
Advertised prices sometimes include tax; sometimes not.
Pick the next article in this topic — that is how a magazine issue is meant to be used.
