Most persons and organizations engaged in commercial activities in Canada who have worldwide, taxable sales of more than $30,000 over any four or fewer consecutive calendar quarters must register for and collect the Harmonized Sales Tax (HST). All taxi and limousine operators must register for HST, regardless of their revenues.
The BN is issued by the Canada Revenue Agency (CRA) and is used to unify all accounts a business may have with the federal government. The BN is used to operate corporate income tax, import/export accounts, payroll deductions and GST/HST among others.
The HST applies to most transactions from manufacturing to marketing and sales. Businesses
and organizations registered for the HST are referred to as registrants.
In general, a harmonized sales tax rate of 13% applies to most goods and services. The HST is not charged on the following items:
Businesses do not collect the provincial portion (eight per cent) of the HST for:
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