An Importer's Guide to Canadian GST & HST

Canadian Tax Responsibilities of Businesses and Importers

Goods and Services Tax (GST) and Harmonized Sales Tax (HST) are standard taxes applied to most goods and services in Canada. Goods imported into Canada are also within scope of these taxes, and it’s the Importer’s responsibility to be aware of and abide by GST/HST requirements.

This overview will explain these taxes and the importer’s obligations to ensure compliance, covering areas such as:

• What is GST and HST?
• GST/HST Responsibilities of Businesses
• GST/HST Responsibilities of Importers
• Opportunities for Potential GST/HST Recovery