Freight GST/HST calculator

No. For a move inside Canada, the rate follows the destination: the place the shipper specifies where possession of the freight passes to the consignee. A load from Montréal to Toronto takes Ontario's 13% HST, even if your customer is in Quebec.

You charge 9.975% QST on top of 5% GST when both the pickup and the delivery are in Quebec, unless the move is part of a continuous movement out of Quebec or from outside Canada. From elsewhere in Canada into Quebec, you charge GST only. A Quebec-resident customer that doesn't use the service exclusively in its commercial activities accounts for the QST itself.

Generally not. A move from Canada to a place outside Canada is zero-rated when the freight charge is $5 or more, and a move from outside Canada into Canada is zero-rated too. Zero-rated means tax at 0%, which is different from exempt: you can generally still claim input tax credits on your costs.

When you haul the Canadian leg of an export under its own bill of lading, for example a truck move to a port. The shipper declares in writing that the goods are being shipped for export and that your service is part of a continuous outbound movement. Without it, the move is taxed by destination like any other. Our bill of lading template includes CRA's wording.

Generally not. If another carrier subcontracts you and that carrier bills the shipper or consignee, your charge to it is zero-rated under the interlining rules, and the billing carrier charges the tax. This doesn't apply when the company hiring you is the shipper of its own goods.

It depends on the broker's role, and CRA's freight guidance doesn't cover brokers directly. If the broker only arranges the move as an agent, tax normally applies by destination, and that's what this calculator assumes. A broker that takes responsibility for the move may count as a carrier, which could make your charge zero-rated. Ask your accountant how to treat the brokers you work with.

Yes, at the same rate as the freight, and it's zero-rated when the freight is. The same goes for loading, unloading, storage and other services that are part of the move. Demurrage payments and penalties for holding a conveyance past the scheduled time aren't subject to GST/HST.

Split the charge. Each destination counts as a separate supply for the part of the charge reasonably attributable to it. If 40% relates to Ottawa and 60% to Montréal, the first part takes 13% HST and the second takes 5% GST. Run the calculator once for each part.

You collect it if you're a GST/HST registrant. CRA explains who has to register, including small suppliers. Carriers based outside Canada should check whether they need to register before adding Canadian tax to an invoice.