Canada GST/HST codes and rates
Canada charges GST/HST at 5%, with other rates of 15%, 14% and 13%. When you create a company in Canada, Nefin sets up 7 sales and 9 purchase codes, each tied to a box of the GST/HST return (GST34). Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the GST/HST Return - Sales and the GST/HST Return - Purchases, ready to file every quarter.
GST/HST codes from the GST/HST return (GST34)
Each code is the box or line it fills on the GST/HST return (GST34), named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 103-GST | Taxable sales, GST 5% (Line 103)Default | 5% |
| 103-HST13 | Taxable sales, HST 13% ON (Line 103) | 13% |
| 103-HST14 | Taxable sales, HST 14% NS (Line 103) | 14% |
| 103-HST15 | Taxable sales, HST 15% NB/NL/PE (Line 103) | 15% |
| 90-ZR | Zero-rated sales in Canada, not exports (Line 90) | 0% |
| 91-EXP | Zero-rated exports (Line 91) | 0% |
| 91-EX | Exempt supplies (Line 91) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 106-GST | Purchases with GST 5%, ITC (Line 106)Default | 5% |
| 106-HST13 | Purchases with HST 13% ON, ITC (Line 106) | 13% |
| 106-HST14 | Purchases with HST 14% NS, ITC (Line 106) | 14% |
| 106-HST15 | Purchases with HST 15% NB/NL/PE, ITC (Line 106) | 15% |
| 106-ZR | Zero-rated or exempt purchases, no GST/HST (Line 106: nil) | 0% |
| 405-GST | Imported taxable supply, self-assess GST 5% (Line 405) | 0% |
| 405-HST13 | Imported taxable supply, self-assess HST 13% (Line 405) | 0% |
| 405-HST14 | Imported taxable supply, self-assess HST 14% (Line 405) | 0% |
| 405-HST15 | Imported taxable supply, self-assess HST 15% (Line 405) | 0% |
Canada GST/HST books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
GST/HST Return - Sales
Taxable sales (Line 90)
- [103-GST]GST 5%
- [103-HST13]HST 13%
- [103-HST14]HST 14%
- [103-HST15]HST 15%
- [90-ZR]Zero-rated (not exports)
Exempt supplies, zero-rated exports (Line 91)
- [91-EXP]Zero-rated exports
- [91-EX]Exempt supplies
Totals Nefin calculates
- [90] Taxable sales incl. zero-rated, not exports (Line 90)Sum of the net amounts in [103-GST] + [103-HST13] + [103-HST14] + [103-HST15] + [90-ZR]
- [91] Exempt supplies and zero-rated exports (Line 91)Sum of the net amounts in [91-EXP] + [91-EX]
- [101] Total sales and other revenue (Line 101)Sum of the net amounts in [103-GST] + [103-HST13] + [103-HST14] + [103-HST15] + [90-ZR] + [91-EXP] + [91-EX]
- [103] GST/HST collected or collectible (Line 103)Sum of the tax charged in [103-GST] + [103-HST13] + [103-HST14] + [103-HST15]
Purchase book
GST/HST Return - Purchases
Input tax credits (Line 106)
- [106-GST]GST 5%
- [106-HST13]HST 13%
- [106-HST14]HST 14%
- [106-HST15]HST 15%
- [106-ZR]Zero-rated or exempt (no ITC)
Other GST/HST to be self-assessed (Line 405)
- [405-GST]Imported taxable supply, GST 5%
- [405-HST13]Imported taxable supply, HST 13%
- [405-HST14]Imported taxable supply, HST 14%
- [405-HST15]Imported taxable supply, HST 15%
Totals Nefin calculates
- [106] GST/HST paid or payable, ITCs (Line 106)Sum of the tax charged in [106-GST] + [106-HST13] + [106-HST14] + [106-HST15] + [106-ZR]
- [405-T5] Self-assessed GST 5%Net amount × 5%, from [405-GST]
- [405-T13] Self-assessed HST 13%Net amount × 13%, from [405-HST13]
- [405-T14] Self-assessed HST 14%Net amount × 14%, from [405-HST14]
- [405-T15] Self-assessed HST 15%Net amount × 15%, from [405-HST15]
- [405] Other GST/HST to be self-assessed (Line 405)Total of [405-T5] + [405-T13] + [405-T14] + [405-T15]
Source
These codes were transcribed from the tax authority's own form or instructions: CRA GST/HST Return Working Copy (GST34, 2021-11 form) https://www.canada.ca/content/dam/cra-arc/migration/cra-arc/tx/bsnss/tpcs/gst-tps/bspsbch/rtrns/wrkngcp-eng.pdf + CRA Instructions for preparing a GST/HST return (lines 90/91).
Frequently asked questions
What is the GST/HST rate in Canada?
The standard rate is 5%. Other rates in use: 15%, 14% and 13%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which GST/HST codes does Nefin set up for a company in Canada?
7 sales codes and 9 purchase codes, each named after the GST/HST return (GST34) box it fills, for example 103-GST (Taxable sales, GST 5% (Line 103), 5%), 103-HST13 (Taxable sales, HST 13% ON (Line 103), 13%) and 103-HST14 (Taxable sales, HST 14% NS (Line 103), 14%).
How often is the GST/HST return (GST34) filed?
Nefin defaults to quarterly filing, the usual period for a small or medium registered business in Canada. Your tax authority may assign you a different one.
Are these Canada GST/HST codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (CRA GST/HST Return Working Copy (GST34, 2021-11 form) https://www.canada.ca/content/dam/cra-arc/migration/cra-arc/tx/bsnss/tpcs/gst-tps/bspsbch/rtrns/wrkngcp-eng.pdf + CRA Instructions for preparing a GST/HST return (lines 90/91)).
Does Nefin produce the Canada GST/HST books?
Yes. The GST/HST Return - Sales lists every invoice and the GST/HST Return - Purchases every bill, one row per document with a column for each return box, plus the totals the return asks for.