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Commercial Pilot Licence (CPAER) – Canada · Question

A Canadian business charges GST/HST on its taxable supplies. What is the Goods and Services Tax (GST) rate in provinces that do not have HST?

In provinces that do not have the Harmonized Sales Tax (HST), the federal Goods and Services Tax (GST) rate is 5%.

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Question: A Canadian business charges GST/HST on its taxable supplies. What is the Goods and Services Tax (GST) rate in provinces that do not have HST?

Answer options:

  • 0% ✅ 5%
  • 8%
  • 13%

Correct answer: 5%

Explanation: In provinces that do not have the Harmonized Sales Tax (HST), the federal Goods and Services Tax (GST) rate is 5%.

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