From Government of Canada

標題:加拿大新移民的津貼和免稅額 –

In Canada, the federal, provincial and municipal governments collect money from individuals and companies to help pay for government programs and services, such as roads, public utilities, schools, health care, economic development and cultural activities.

Common types of taxes are income taxes, sales taxes, property taxes, and business taxes (if you own a business).

Income Tax

The Canada Revenue Agency (CRA) collects income taxes.

Tax information for individuals, businesses, charities, and trusts.

Each year, people who are Canadian residents for tax purposes complete an income tax return. On this return you list your taxable income, deductions and tax credits to calculate how much tax you owe.

How much income tax do I have to pay?

Sales Tax

In Ontario, there is a Harmonized Sales Tax (HST) of 13%. Usually, HST is added at the cash register so the amount on the price tag may not be the final price.

8% of the HST goes to the provincial government and 5% goes to the federal government.

You pay HST on many goods and services but there are a few exceptions, such as basic food products, child care services, and prescription drugs.

Individuals and families with low and modest incomes may be eligible for an HST credit.


To receive the GST/HST credit you have to be a resident of Canada for tax purposes, and at least 1 of the following applies, you:

  • Are 19 years of age or older;
  • Have (or previously had) a spouse or common-law partner; or
  • Are (or previously were) a parent and live (or previously lived) with your child.

Information for newcomers to Canada