Last Updated: April 2026
GST/HST Statistics 2026: Collection, Compliance & Small Business Thresholds
The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) are among the most significant revenue tools available to the Canadian government — and one of the most important compliance obligations for businesses of all sizes. Whether you're a small business approaching the registration threshold, a corporation managing input tax credits, or a policy observer tracking federal revenues, understanding GST/HST data is essential. This page aggregates the most current figures from the Canada Revenue Agency, Finance Canada, and Statistics Canada.
$56.6B
Federal GST/HST revenues collected in fiscal year 2023–24 — Canada's second-largest federal revenue source after personal income tax
— Finance Canada, Fiscal Reference Tables, 2024
Revenue & Collection
~$56.6B
Total federal GST/HST net revenues in 2023–24 — reflecting gross collections minus GST/HST credit payments and input tax credit refunds
— Finance Canada, Fiscal Reference Tables, 2024
~9.6%
GST/HST as a percentage of total federal revenues — the third-largest single revenue line after personal and corporate income tax
— Finance Canada, 2024
$24B+
Approximate provincial portion of HST collected and distributed to participating provinces in 2023–24 (Ontario, Atlantic provinces, P.E.I.)
— Finance Canada, 2024
~$18B
Annual GST/HST credit payments issued to low- and modest-income Canadians — a refundable credit to offset regressive impact
— Canada Revenue Agency, GST/HST Credit Statistics, 2023
~11M
Canadian individuals and families receiving the GST/HST credit quarterly — representing roughly 30% of all tax filers
— CRA GST/HST Credit, 2023
Rates by Province
5%
Federal GST rate — applied in Alberta, British Columbia, Manitoba, Saskatchewan, and the territories where no HST or PST harmonization exists
— Canada Revenue Agency, 2024
13%
HST rate in Ontario — 5% federal + 8% provincial component; applies to most goods and services
— CRA, GST/HST Rates by Province, 2024
15%
HST rate in New Brunswick, Nova Scotia, Newfoundland & Labrador, and Prince Edward Island — highest HST in Canada
— CRA, GST/HST Rates by Province, 2024
5% + 7%
Effective rate in British Columbia: 5% GST + 7% PST applied separately (total 12% on most purchases)
— BC Ministry of Finance, 2024
5% only
Alberta's total sales tax burden — the only province with no provincial sales tax or harmonized component
— Finance Canada, 2024
5% + 9.975%
Quebec's equivalent: 5% GST + 9.975% QST (Quebec Sales Tax) applied separately — effectively 14.975% on most purchases, administered by Revenu Québec
— Revenu Québec, 2024
Registration Thresholds & Stats
$30,000
Small supplier threshold — businesses with taxable revenues under $30,000 in the previous four consecutive calendar quarters are not required to register for GST/HST
— Excise Tax Act, s.148; CRA, 2024
$50,000
Small supplier threshold for public service bodies (charities, non-profits, municipalities)
— Excise Tax Act, s.148(2); CRA, 2024
~3.3M
Active GST/HST registrant accounts in Canada — includes businesses, self-employed individuals, and non-residents
— CRA GST/HST Registry Statistics, 2023
29 days
Time limit to register for GST/HST after exceeding the $30,000 small supplier threshold in a single calendar quarter
— Excise Tax Act; CRA Guide RC4022, 2024
$30,000
Important nuance: the $30,000 threshold is assessed per-quarter AND on a rolling 12-month basis — once either is exceeded, registration is mandatory
— CRA Guide RC4022, General Information for GST/HST Registrants, 2024
Input Tax Credits
~$120B+
Estimated gross GST/HST collected by registrants before ITC refunds — ITC claims reduce net remittances significantly
— Finance Canada / CRA, 2023 estimates
4 years
Time limit to claim ITCs from prior periods — businesses must claim missed ITCs within four years (two years for most large businesses)
— Excise Tax Act, s.225(4); CRA, 2024
$30
Minimum receipt value requiring full supplier name/address for ITC support — expenses under $30 require less documentation
— CRA Input Tax Credit Documentation, 2024
$150+
Threshold above which a full tax invoice (including registration number, date, buyer/seller names) is required to claim an ITC
— Excise Tax Act Regulations; CRA, 2024
Compliance & Audit
~$6.1B
Estimated GST/HST compliance gap — sales tax owed but not remitted, primarily from the underground economy and small business under-reporting
— CRA Tax Gap: GST/HST, 2022
~2%
GST/HST gap as a percentage of total potential GST/HST revenues — relatively low compliance gap versus many OECD peers
— CRA Tax Gap Report, 2022
~25,000
GST/HST audits conducted annually by CRA — including desk audits, field audits, and matching reviews
— CRA Annual Report, 2022–23
$3B+
Additional GST/HST identified and assessed through CRA audit and compliance activities in 2022–23
— CRA Annual Report, 2022–23
$400M+
Fraudulent GST/HST refund claims intercepted by CRA's automated screening systems annually — a significant fraud vector for the tax system
— CRA Annual Report, 2022–23
Rebates & Credits
~$519/year
Maximum GST/HST credit for a single adult with no children in 2023–24 — paid in four quarterly installments
— Canada Revenue Agency, GST/HST Credit, 2024
~$680/year
Maximum GST/HST credit for a married or common-law couple in 2023–24 (combined for both spouses)
— Canada Revenue Agency, GST/HST Credit, 2024
$36%
New Residential Rental Property Rebate — reduces the federal portion of GST on purpose-built rental housing (enhanced in 2023 to incentivize construction)
— Finance Canada, Fall Economic Statement, 2023
~$11,000
Average new home GST rebate claimed by first-time buyers qualifying under the New Housing Rebate program
— CRA New Housing Rebate Statistics, 2023
Digital Economy & Non-Residents
July 2021
Date CRA extended GST/HST rules to require non-resident digital platforms (Netflix, Airbnb, Uber, Spotify) to register and collect tax from Canadian customers
— Finance Canada, Digital Services GST/HST Rules, 2021
$20,000
Annual threshold for non-resident digital platform operators to register for GST/HST — lower than the domestic $30,000 threshold
— Excise Tax Act, s.211.12; CRA, 2024
600+
Non-resident digital service providers registered for Canadian GST/HST as of 2023 since the rules came into effect
— CRA Digital Economy GST Update, 2023
$800M+
Estimated annual GST/HST collected from digital economy platforms since the non-resident registration rules took effect
— Finance Canada, Revenue Estimate, 2023
Frequently Asked Questions
What is the GST/HST registration threshold in Canada for 2024?
Most Canadian businesses must register for GST/HST once their taxable revenues exceed $30,000 in any single calendar quarter or over four consecutive quarters. This is called the "small supplier threshold." Public service bodies (charities, non-profits, municipalities) have a higher threshold of $50,000. Once you exceed the threshold, you must register within 29 days and begin collecting tax. Voluntary registration is also available and can be beneficial for businesses that want to claim input tax credits.
What is the difference between GST and HST?
GST (Goods and Services Tax) is the 5% federal consumption tax. HST (Harmonized Sales Tax) is a combined federal-provincial rate that exists in provinces that have agreed to harmonize their provincial sales tax with the federal GST — currently Ontario (13%), New Brunswick, Nova Scotia, Newfoundland & Labrador, and P.E.I. (all 15%). In HST provinces, businesses collect and remit a single rate to CRA, which then distributes the provincial portion to the relevant province.
Do self-employed individuals in Canada need to collect GST/HST?
Yes, if their taxable revenues exceed $30,000 in four consecutive calendar quarters or in a single quarter. Many freelancers, consultants, and gig workers are surprised to find they must register — the threshold is lower than most expect and applies regardless of whether you're incorporated. Once registered, you must charge GST/HST on invoices to clients, file periodic returns (monthly, quarterly, or annually depending on revenue level), and remit net taxes to CRA. The upside: you can claim input tax credits on business expenses.
What is an Input Tax Credit (ITC) under GST/HST?
An Input Tax Credit (ITC) allows registered GST/HST businesses to recover the GST/HST paid on business purchases and expenses. The ITC system ensures that GST/HST is ultimately paid only by the end consumer — businesses acting as intermediaries recover what they paid. To claim ITCs, you must hold supporting documentation (supplier's GST/HST registration number, invoice date, total amount, and GST/HST amount paid). ITCs can be claimed on returns going back up to four years (two years for large businesses).
Do foreign companies selling digital services to Canadians need to charge GST/HST?
Yes — since July 1, 2021, non-resident suppliers of digital services to Canadian consumers must register for GST/HST and collect tax once their Canadian revenues exceed $20,000 annually. This applies to streaming services (Netflix, Spotify), app stores (Apple, Google), software-as-a-service platforms, and online marketplaces like Airbnb and Uber. Over 600 non-resident platforms have registered, generating an estimated $800M+ in annual GST/HST revenue that previously went uncollected.
Cite This Page
Capital Tax Brief. "GST/HST Statistics 2026: Collection, Compliance & Small Business Thresholds." capitaltaxbrief.com/stats/gst-hst-statistics-2026.html. Last updated April 2026.