Sales taxes in Ontario

Sales taxes in Ontario are administered as the Harmonized Sales Tax (HST) in coordination with the Canada Revenue Agency. Businesses that exceed the small supplier threshold generally must register, charge, and remit HST on taxable supplies made in Ontario (exceptions and special rules apply).

Scope and registration

HST applies to most taxable supplies of goods and services in Ontario; zero-rated and exempt supplies are defined by law.
Small supplier threshold (most commonly $30,000 in worldwide taxable supplies over the last four calendar quarters or in a single quarter) — see CRA guidance.
Place-of-supply rules determine which province’s rate applies for cross-border sales within Canada.

Input tax credits (ITCs)

Registrants may claim ITCs for HST paid on eligible business inputs (documentation and timing rules apply).

Filing and remittance

Filing frequency (annual/quarterly/monthly) is assigned based on revenue. Electronic filing and payment are available via CRA.
Keep records (invoices, receipts, point-of-sale detail) for audit support.

Common exemptions/zero-rated areas (examples)

Basic groceries (often zero-rated); most health/medical services (often exempt); residential rent (often exempt).
Specific rebates exist for point-of-sale items or consumer relief programs — verify current eligibility.

Industry notes

Digital services, subscription platforms, and marketplaces may have special rules (platform liability, place-of-supply).
Hospitality, construction, and real estate activities have sector-specific treatments; consult current CRA publications.

External links

CRA — GST/HST for businesses: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html
CRA — Place of supply (GST/HST): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-120.html