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Goods & Services Tax

The Goods and Services Tax (GST) is a multi-level tax on consumption. It replaced the Federal Sales Tax, which was levied at the manufacturer's level, generally at the rate of 13.5%. The GST will apply to the majority of goods and services sold or provided in Canada at the rate of 7%. Some goods and services, such as basic groceries or exports, are zero-rated. Others, such as daycare and health care services, are exempt.

The GST office will accept payments and returns for GST registrants. They also have various publications and forms for information and assistance in completing forms.

GST now offers limited payroll services at the office. These services include registering employers for payroll deductions, taking payments on account, taking T4's and T4 summaries, and assistance in filing remittance forms. They also carry the payroll deduction tables in hard copy and diskette, the payroll guide for employers, as well as various forms.

For more information on Income Tax and GST, contact:
Canada Revenue Agency
Phone: 403-341-7006
           1-800-959-5525
Related Links:
 Canada Revenue Agency