GST/HSTTrucking & transportation
Freight has its own GST/HST rules. The rate depends on where the load is going, some cross-border moves are taxed at zero, and carriers can claim back the tax on fuel, repairs and trucks. Here's how it works, with examples.
GST/HSTManufacturing
Buying materials from the US, or selling to US customers, now comes with GST at the border, CBSA's CARM system, US tariffs and Canadian counter-tariffs. Some of it can be recovered, but only with the right records. Here's what to track, as of October 2026.