Find Sales and Use Tax Rates - Ottawa Bylaws

Taxation and Finance Ontario 3 Minutes Read · published February 11, 2026 Flag of Ontario · By Daniel Roy

Ottawa, Ontario residents and businesses rely on official federal and provincial sources for current sales and use tax rates and enforcement guidance. Municipal bylaws in Ottawa do not set GST/HST rates; instead, businesses and consumers follow the Canada Revenue Agency (CRA) and Ontario rules for harmonized sales tax and related obligations. This guide shows where to confirm current rates, who enforces compliance, steps to register or appeal, and where to find official forms and contacts online.

Municipal bylaws do not set GST/HST; check federal/provincial sources first.

Where to find current sales and use tax rates

For Ottawa the applicable sales tax is the federal Goods and Services Tax (GST) or the Harmonized Sales Tax (HST) where Ontario applies harmonized rules. Confirm the current percentage and any temporary rate changes on the CRA rate page and related CRA guidance for GST/HST rates and rules Canada Revenue Agency - GST/HST rates[1].

  • Check federal GST/HST rate tables by province on the CRA page.[1]
  • Review CRA guidance for what supplies are taxable, zero-rated or exempt.
  • Contact CRA business services for confirmation of rates that apply to your activity.[3]

Penalties & Enforcement

Enforcement for sales and use tax (GST/HST) in Ottawa is carried out by the Canada Revenue Agency. The CRA administers registration, collection, audits, assessments, penalties and interest for GST/HST accounts; for municipal-level compliance (for example, business licensing or municipal permits) contact the City of Ottawa licensing or by-law offices listed below.

Fine amounts and specific monetary penalties for GST/HST matters are detailed by CRA in its penalties and interest guidance; where numeric fines or interest rates are not shown on a single summary page this guide notes that amounts are not specified on the cited page and directs you to the CRA for precise figures.[2]

  • Fine amounts: not specified on the cited page; see CRA penalties and interest details.[2]
  • Escalation: administrative assessments, interest, and potential criminal prosecution for serious evasion; specific escalation steps and thresholds are described by CRA.[2]
  • Non-monetary sanctions: compliance orders, audits, and assessments; possible court action for collection or prosecution.
  • Enforcer: Canada Revenue Agency (GST/HST). To report concerns or request reviews contact CRA business enquiries.[3]
  • Appeals/reviews: formal objection processes to CRA assessments and time limits for objections are governed by the Income Tax Act and CRA procedures; consult CRA guidance for deadlines and steps.[2]
Start any appeal promptly because statutory objection deadlines can be strict.

Applications & Forms

Businesses register for a GST/HST account with the CRA (online through My Business Account or by filing form RC1 to request a business number). There is generally no fee to register; submission options are online, by telephone or by mail through CRA channels. For the authoritative registration process and available forms see CRA business registration and contact pages.[3]

How to check a rate and confirm obligations

  1. Identify whether the supply is taxable, zero-rated or exempt using CRA guidance.
  2. Consult the CRA GST/HST rates page to confirm the numeric rate that applies in Ontario.[1]
  3. If unsure, contact CRA business enquiries for account-specific confirmation and follow registration instructions if required.[3]
  4. Keep complete sales records and remittances to support returns and any future audits.
Keep documentation for at least six years to meet CRA record-keeping expectations.

FAQ

Does the City of Ottawa set sales tax rates?
No; sales tax rates (GST/HST) are set and administered by federal and provincial authorities, not by municipal bylaws.
Where do I confirm the current HST rate for Ontario?
Confirm the current rate on the Canada Revenue Agency GST/HST rates page.[1]
Who enforces GST/HST compliance in Ottawa?
The Canada Revenue Agency enforces GST/HST compliance through audits, assessments and penalties; contact CRA for enforcement questions.[3]

How-To

  1. Step 1: Go to the CRA GST/HST rates page and note the current Ontario rate.[1]
  2. Step 2: Determine whether your goods or services are taxable using CRA supply classification guidance.
  3. Step 3: If you need to register, use CRA online services or submit form RC1 to obtain a GST/HST account; contact CRA for questions.[3]
  4. Step 4: File returns and remit payments by CRA deadlines and keep supporting records.

Key Takeaways

  • Ottawa follows federal/provincial GST/HST rules; the City does not set sales tax rates.
  • Confirm rates on the CRA GST/HST rates page and keep accurate records.

Help and Support / Resources

  1. [1] Canada Revenue Agency - GST/HST rates
  2. [2] Canada Revenue Agency - Penalties and interest for GST/HST
  3. [3] Canada Revenue Agency - Contact for GST/HST businesses

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Daniel Roy

Daniel Roy

Municipal Bylaw Analyst

Daniel analyses municipal bylaws across Canadian provinces and territories. He checks every guide against official municipal and provincial sources.