Do I need to charge HST on what I sell?
If you’re registered (or past the $30,000 threshold), most goods and services in Ontario carry 13% HST — but some supplies are zero-rated or exempt.
Once you are registered for HST — mandatory past $30,000 of taxable revenue over four consecutive quarters — you charge it on taxable supplies, which covers most goods and services. In Ontario that is 13%.
The three buckets
Taxable: most services, products, and commercial rent — charge HST, claim input tax credits. Zero-rated: basic groceries, exports, and a few others — charge 0% but still claim input tax credits. Exempt: most health services, residential rent, many financial services — no HST charged, and no input tax credits on the related costs.
Where owners get burned
Mixed businesses. A clinic selling products alongside exempt services, a bakery selling taxable snacks beside zero-rated groceries, a business selling into other provinces with different rates — each needs revenue tracked by category so the return is right.
Out-of-province customers
You generally charge based on the customer’s province — the place-of-supply rules. Selling across Canada means charging different rates to different customers, which is a bookkeeping problem before it is a tax problem.
This is general information, not tax advice for your situation. Book a call and a Canadian accountant will give you the answer for your business.
Common questions
Do I charge HST to customers in other provinces?
Generally you charge the rate of the customer's province under the place-of-supply rules — 13% to an Ontario customer, 5% GST to an Alberta customer, and so on. Your invoicing needs to get this right per customer.
My services are exempt. Can I still claim back HST on my costs?
No — that is the catch with exempt supplies. You do not charge HST and you cannot claim input tax credits on costs related to those exempt sales. Zero-rated is the favourable bucket; exempt is not.