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GST (goods and services tax)

In French: TPS (taxe sur les produits et services)

Definition

The 5% federal tax on most goods and services, including the labour and materials of a landscaping contract. It is shown separately from the QST. A business stays a small supplier, with no duty to register, while its taxable sales do not exceed 30,000 CAD in one quarter or over four consecutive quarters.

Also called

  • goods and services tax

Other names in French

  • taxe fédérale

Sources

  1. Revenu Québec states a GST of 5% on the selling price, with the QST computed on the same base.

    Calcul des taxes · Revenu Québec

  2. The CRA sets the small supplier threshold at 30,000 CAD of taxable supplies, in one calendar quarter or four consecutive quarters.

    When to register for and start charging the GST/HST · Canada Revenue Agency