Contents
- Canadian sales tax revenue statistics: national GST/HST collection totals
- Canadian sales tax revenue statistics by province and territory
- Canadian sales tax revenue statistics by industry
- Canadian sales tax revenue: GST/HST collected by business legal structure
- Canadian sales tax revenue: net GST/HST tax by industry
- Sources
Canadian sales tax revenue statistics: national GST/HST collection totals
The Canada Revenue Agency (CRA) reports GST/HST collected by calendar year and jurisdiction. Its reported total rose in each year from 2020 through 2024. The series moved from $276,224,262 thousand in 2020 to $325,746,758 thousand in 2021, then to $382,785,644 thousand in 2022. It reached $387,440,834 thousand in 2023 and $393,146,903 thousand in 2024. The largest step in the reported amounts was between 2021 and 2022. These figures show the direction and scale of the recorded totals; they do not identify what produced the changes. Source: CRA Table 2, national jurisdiction totals
| Calendar year | GST/HST collected (thousands of dollars) |
|---|---|
| 2020 | 276,224,262 |
| 2021 | 325,746,758 |
| 2022 | 382,785,644 |
| 2023 | 387,440,834 |
| 2024 | 393,146,903 |
The total includes all jurisdictions listed in Table 2, including “Outside Canada,” as well as provinces and territories. Amounts are in thousands of dollars and rounded to the nearest thousand. The CRA states that the data were current as of March 2026 and may change. The series is therefore best read as reported GST/HST collected within that table’s calendar-year and jurisdiction scope. Source: CRA Table 2, scope and notes
A separate Government of Canada financial report gives Goods and Services Tax revenue by fiscal year, in millions of dollars. It reports $52,503 million for 2024–25 and $51,810 million for 2025–26. The latter fiscal year ended March 31, 2026. These are federal GST revenue figures with a different reporting period, unit, and scope from the CRA’s calendar-year GST/HST jurisdiction totals, so the series should be read separately. Source: Government of Canada Annual Financial Report, Table 4
| Fiscal year | Federal Goods and Services Tax revenue (millions of dollars) |
|---|---|
| 2024–25 | 52,503 |
| 2025–26 | 51,810 |
Canadian sales tax revenue statistics by province and territory
The CRA’s jurisdiction table attributes GST/HST collections to provinces and territories. Ontario had the largest provincial entry in 2024, at $200,657,844 thousand. Alberta recorded $59,116,792 thousand, Quebec $47,879,478 thousand, and British Columbia $28,094,045 thousand. The entries below include every province and territory reported for that year. Amounts are in thousands of dollars and rounded to the nearest thousand. Source: CRA Table 2, 2024 jurisdiction figures
| Province or territory | 2024 GST/HST collected (thousands of dollars) |
|---|---|
| Ontario | 200,657,844 |
| Alberta | 59,116,792 |
| Quebec | 47,879,478 |
| British Columbia | 28,094,045 |
| Nova Scotia | 9,468,073 |
| New Brunswick | 7,447,243 |
| Manitoba | 5,419,228 |
| Saskatchewan | 4,317,334 |
| Newfoundland and Labrador | 3,829,373 |
| Prince Edward Island | 1,130,175 |
| Yukon | 240,195 |
| Northwest Territories | 139,187 |
| Nunavut | 130,402 |
The 4 largest provincial entries were Ontario, Alberta, Quebec, and British Columbia. Among the Atlantic provinces, Nova Scotia recorded $9,468,073 thousand, New Brunswick $7,447,243 thousand, Newfoundland and Labrador $3,829,373 thousand, and Prince Edward Island $1,130,175 thousand. The territories were Yukon at $240,195 thousand, the Northwest Territories at $139,187 thousand, and Nunavut at $130,402 thousand. Each territorial figure is below the provincial entries shown. Source: CRA Table 2, 2024 jurisdiction figures
These amounts represent collections attributed to jurisdictions. They are not tax rates or measures of the amount ultimately borne by residents. Table 2 does not provide population-adjusted values, sales volumes, or economic output, so the jurisdiction totals alone do not describe those factors. The national total also includes “Outside Canada,” extending its scope beyond the province and territory entries shown above. Source: CRA Table 2, definitions and notes
Canadian sales tax revenue statistics by industry
CRA Table 7 groups GST/HST collected by 2-digit North American Industry Classification System (NAICS) sectors. In 2024, wholesale trade (41) recorded $73,200,411 thousand, retail trade (44–45) $54,956,555 thousand, construction (23) $49,868,937 thousand, and manufacturing (31–32–33) $47,099,865 thousand. The rest of the reported sector groupings are included below. All values are calendar-year amounts in thousands of dollars, rounded to the nearest thousand. Source: CRA Table 7, 2024 sector collections
| NAICS sector grouping | Code | 2024 GST/HST collected (thousands of dollars) |
|---|---|---|
| Wholesale trade | 41 | 73,200,411 |
| Retail trade | 44–45 | 54,956,555 |
| Construction | 23 | 49,868,937 |
| Manufacturing | 31–32–33 | 47,099,865 |
| Professional, scientific, and technical services | 54 | 25,498,687 |
| Transportation and warehousing | 48–49 | 18,104,923 |
| Real estate and rental and leasing | 53 | 17,313,981 |
| Information and cultural industries | 51 | 16,684,604 |
| Utilities | 22 | 15,949,129 |
| Finance and insurance | 52 | 13,395,480 |
| Mining and oil and gas extraction | 21 | 12,915,867 |
| Administrative and support, waste management, and remediation services | 56 | 11,582,672 |
| Accommodation and food services | 72 | 10,410,934 |
| Agriculture, forestry, fishing, and hunting | 11 | 2,759,309 |
Below the 4 largest entries, professional, scientific, and technical services recorded $25,498,687 thousand. Transportation and warehousing had $18,104,923 thousand, real estate and rental and leasing $17,313,981 thousand, information and cultural industries $16,684,604 thousand, and utilities $15,949,129 thousand. Finance and insurance recorded $13,395,480 thousand; mining and oil and gas extraction recorded $12,915,867 thousand. These amounts show how collections were distributed across the CRA’s selected sector labels. Source: CRA Table 7, 2024 NAICS sector rows
Administrative and support, waste management, and remediation services recorded $11,582,672 thousand. Accommodation and food services recorded $10,410,934 thousand, and agriculture, forestry, fishing, and hunting recorded $2,759,309 thousand. The table does not provide a count of businesses, the applicable tax rates, or sector sales volumes alongside these values. The amounts are therefore collection totals for the listed classifications, rather than a measure of the number of firms or each sector’s overall economic activity. Source: CRA Table 7, 2024 NAICS sector rows
Classification is important when comparing sectors. Table 7 uses 2-digit NAICS groupings, with some entries combining codes: retail trade is 44–45, manufacturing is 31–32–33, and transportation and warehousing is 48–49. The reported figures correspond to those defined groupings. They do not represent firm counts or a direct measure of total economic activity. The CRA notes that the calendar-year data are rounded to the nearest thousand, were current as of March 2026, and may change. Source: CRA Table 7, classification and notes
Canadian sales tax revenue: GST/HST collected by business legal structure
CRA Table 12 groups GST/HST collected by legal entity status. In 2024, corporations recorded $336,941,344 thousand and partnerships $46,045,919 thousand. Sole proprietors recorded $5,675,751 thousand, while “Trust, unknown, and other” recorded $4,483,888 thousand. These are calendar-year amounts in thousands of dollars, rounded to the nearest thousand. Source: CRA Table 12, 2024 legal entity figures
| Legal entity status | 2024 GST/HST collected (thousands of dollars) |
|---|---|
| Corporation | 336,941,344 |
| Partnership | 46,045,919 |
| Sole proprietor | 5,675,751 |
| Trust, unknown, and other | 4,483,888 |
Corporations had the largest amount among the 4 legal-entity categories, followed by partnerships. The table compares collections assigned to status categories, but does not pair each amount with a business count. It therefore does not show how many filers are represented or the average amount collected per business. This classification complements the NAICS industry view while grouping collections on a different basis. Source: CRA Table 12, legal entity status definitions and values
The sole-proprietor row supplies a 5-year series. Collections were $5,410,156 thousand in 2020, $6,142,336 thousand in 2021, and $6,281,392 thousand in 2022. The reported amount then fell to $6,037,257 thousand in 2023 and $5,675,751 thousand in 2024. The sequence rises through 2022 and then records 2 annual declines. The figures describe that pattern without establishing its causes. Source: CRA Table 12, sole proprietor row
| Calendar year | Sole proprietor GST/HST collected (thousands of dollars) |
|---|---|
| 2020 | 5,410,156 |
| 2021 | 6,142,336 |
| 2022 | 6,281,392 |
| 2023 | 6,037,257 |
| 2024 | 5,675,751 |
A business legal entity can conduct activity in different industries, while Table 12 does not divide the legal-status totals by NAICS sector. The 2 tables consequently describe different ways of grouping collections. Table 12 reports by legal entity status, rather than by entity location, industry, or business count. Its figures are calendar-year amounts rounded to the nearest thousand, with data current as of March 2026 and subject to change. Source: CRA Table 12, scope and notes
Canadian sales tax revenue: net GST/HST tax by industry
Net tax is a distinct measure from GST/HST collected. CRA Table 9 reports net tax by 2-digit NAICS sector. Its 2024 total was $78,930,447 thousand across the table’s groupings, including “Missing/not assigned.” The sector entries include positive and negative values. Agriculture, forestry, fishing, and hunting (11) recorded −$2,495,324 thousand; manufacturing (31–32–33) recorded −$2,544,162 thousand. The signs are part of the reported amounts. Source: CRA Table 9, 2024 total and sector net tax
| NAICS sector grouping | Code | 2024 net tax (thousands of dollars) |
|---|---|---|
| Construction | 23 | 14,115,095 |
| Professional, scientific, and technical services | 54 | 13,551,161 |
| Wholesale trade | 41 | 10,500,302 |
| Retail trade | 44–45 | 8,614,657 |
| Accommodation and food services | 72 | 6,071,913 |
| Transportation and warehousing | 48–49 | 3,041,675 |
| Real estate and rental and leasing | 53 | 2,895,703 |
| Agriculture, forestry, fishing, and hunting | 11 | −2,495,324 |
| Manufacturing | 31–32–33 | −2,544,162 |
| Total, including Missing/not assigned | — | 78,930,447 |
Construction recorded $14,115,095 thousand in net tax, followed by professional, scientific, and technical services at $13,551,161 thousand. Wholesale trade recorded $10,500,302 thousand and retail trade $8,614,657 thousand. Accommodation and food services had $6,071,913 thousand, transportation and warehousing $3,041,675 thousand, and real estate and rental and leasing $2,895,703 thousand. These are Table 9 net-tax amounts; they are separate from the GST/HST collected figures reported for sectors in Table 7. Source: CRA Table 9, 2024 sector net-tax values
The $78,930,447 thousand total covers the full Table 9 grouping, including “Missing/not assigned”; it is not a subtotal of only the selected sector rows shown above. The table reports calendar-year amounts from 2020 through 2024, in thousands of dollars rounded to the nearest thousand. The CRA says the data were current as of March 2026 and may change. Keeping this measure distinct from collected GST/HST and federal fiscal-year GST revenue preserves the different scopes and reporting periods of the published figures. Source: CRA Table 9, scope and notes
Sources
- Table 2: Value of goods and services tax/harmonized sales tax collected (thousands of dollars) by jurisdiction, 2020 to 2024
- Table 7: Value of goods and services tax/harmonized sales tax collected (thousands of dollars) by sector (two digits) based on the North American Industry Classification System (NAICS), 2020 to 2024
- Table 12: Value of goods and services tax/harmonized sales tax collected (thousands of dollars) by legal entity status, 2020 to 2024
- Table 9: Value of net tax (thousands of dollars) by sector (two digits) based on the North American Industry Classification System (NAICS), 2020 to 2024
- Annual Financial Report of the Government of Canada Fiscal Year 2025-2026