GST, HST, and PST for Campgrounds — A Canadian Tax Guide¶
Quick answer: Most Canadian campground reservations are subject to GST or HST depending on the province. Short-term stays (under one month) are generally taxable. Long-term stays (28+ consecutive days) may qualify for the GST/HST exemption for residential accommodation. PST rules vary by province and don't apply everywhere. Your booking software must be configured to apply the correct tax rate to the correct reservation type — this is not a one-size-fits-all setup.
Tax compliance is not the most exciting part of running a campground. But it is one of the parts where getting it wrong creates real problems — either by overcharging guests (which you have to refund) or undercharging (which you have to remit anyway, out of pocket).
Most campground management software is built for the American market and handles Canadian tax as an afterthought. As a result, a lot of Canadian campground owners are either applying the wrong rate, not applying tax at all to certain reservation types, or doing manual tax calculations that don't match what their software is collecting.
This guide is a plain-language overview of how GST, HST, and PST apply to campground revenue in Canada. It is not a substitute for advice from a tax professional — your specific situation may have nuances this guide doesn't cover. But it will give you the vocabulary and framework to have a productive conversation with your accountant and configure your booking system correctly.
The Basics: GST vs. HST vs. PST¶
Canada has a layered tax system. Here's how the three levels work at a high level:
GST (Goods and Services Tax)¶
The federal tax, currently 5%, applied to most goods and services sold in Canada. If you're a GST registrant (which you are required to be once your revenue exceeds $30,000 in a calendar year), you collect GST on taxable supplies and remit it to the CRA.
HST (Harmonized Sales Tax)¶
In provinces that have harmonized their provincial sales tax with the federal GST, the combined rate is called HST. You collect and remit HST as a single amount. The rate varies by province:
| Province | HST Rate |
|---|---|
| Ontario | 13% |
| New Brunswick | 15% |
| Nova Scotia | 15% |
| Prince Edward Island | 15% |
| Newfoundland and Labrador | 15% |
In HST provinces, there is no seperate PST to worry about. You collect HST at the applicable rate and remit the full amount to the CRA. The CRA then distributes the provincial portion to the province.
PST (Provincial Sales Tax)¶
In provinces that have not harmonized with the federal GST, there is a seperate provincial sales tax administered by the province (not the CRA). Campground owners in these provinces collect and remit GST to the CRA and PST to the province separately.
| Province | GST | PST | Combined |
|---|---|---|---|
| British Columbia | 5% | 7% | 12% |
| Saskatchewan | 5% | 6% | 11% |
| Manitoba | 5% | 7% | 12% |
| Quebec | 5% | 9.975% (QST) | ~15% |
Provinces with GST only (no provincial sales tax on most campground services):
Alberta, Northwest Territories, Nunavut, and Yukon have no provincial sales tax. Campgrounds in these provinces charge 5% GST only.
How Tax Applies to Campground Reservations¶
Not all campground revenue is taxed the same way. The type of accommodation and the length of the stay both affect how tax applies.
Short-Term Stays (Under 28 Consecutive Days)¶
Short-term accommodation is a taxable supply. This is the standard campground reservation — someone books for a weekend, a week, or a few weeks. You collect GST or HST (and PST if applicable) on the full reservation amount.
What's included in the taxable amount: - Site fee - Hookup fees (electric, water, sewer) - Add-ons charged as part of the reservation (firewood, equipment rental if bundled)
Long-Term Stays (28 or More Consecutive Days)¶
Here's where it gets more nuanced. Under the Excise Tax Act, accommodation provided for a continuous period of at least 28 days to the same individual qualifies as a "residential complex" supply — which is generally exempt from GST/HST.
In practical terms: A seasonal camper who occupies the same site continuously for an entire summer season (May through October) may qualify for the GST/HST exemption on that supply.
Important caveats: - The stay must be continuous. A guest who leaves for a week and comes back likely breaks the continuity. - The exemption applies to the accommodation itself, not to additional taxable supplies like store purchases or equipment rentals. - Provincial PST rules for long-term stays vary and may not follow the same exemption. - The rules around what constitutes "continuous" occupancy and "same individual" have nuances worth discussing with your accountant.
Other Revenue Streams¶
Not all campground revenue is accommodation:
| Revenue Type | GST/HST Treatment |
|---|---|
| Campsite reservation (short-term) | Taxable |
| Campsite reservation (28+ consecutive days) | Generally exempt |
| Firewood sales | Taxable |
| Camp store retail sales | Taxable |
| Equipment rentals (kayaks, bikes) | Taxable |
| Laundry machines | Taxable |
| Propane sales | Taxable |
| Electric/utility charges billed separately | Taxable |
| Campground events (admission) | Taxable |
Setting Up Tax Groups in Your Campground Software¶
This is the practical part. Your booking system needs to be configured to apply the right tax to the right transaction type automatically — not calculated by hand after the fact.
In PitchCamp, tax is configured through Tax Groups. Each Tax Group can contain one or more tax rates and be assigned to specific reservation types, lot categories, and POS products. This allows you to:
- Apply HST at 13% to all short-term Ontario site reservations
- Apply 0% (exempt) to long-term seasonal stays where applicable
- Apply BC GST (5%) and PST (7%) separately to camp store sales
- Apply a different tax configuration to cabin or glamping site reservations if those are taxed differently in your province
A typical setup for an Ontario campground might include:
| Tax Group | Rate | Applied To |
|---|---|---|
| Ontario HST | 13% | All short-term site reservations, add-ons, POS sales |
| Exempt | 0% | Seasonal/monthly reservations (28+ days) |
A typical setup for a BC campground might include:
| Tax Group | Rate | Applied To |
|---|---|---|
| BC GST | 5% | All taxable supplies |
| BC PST | 7% | Applicable goods and services |
| Combined BC Tax | 12% | Short-term site reservations, retail, rentals |
| Exempt | 0% | Long-term stays (28+ days) |
Key principle: Your campground software should let you configure tax at a granular enough level that you never have to apply a tax manually or override a transaction after the fact. If your current software applies one flat tax rate to every transaction regardless of type, that's a configuration problem worth fixing.
Input Tax Credits (ITCs): Recovering Tax on Your Business Expenses¶
As a GST/HST registrant, you are entitled to claim Input Tax Credits for the GST/HST you pay on business expenses. This is an important recovery mechanism that reduces the net tax you remit to the CRA.
Common campground expenses where you can claim ITCs:
- Campground management software subscriptions (from a Canadian-registered vendor)
- Equipment purchases (lawnmowers, utility carts, maintenance equipment)
- Supplies purchased for the campground (cleaning supplies, firewood purchased for resale)
- Utilities (hydro, gas, water for the campground)
- Professional services (accountant, lawyer, marketing)
- Office equipment and technology
Why this matters for your software subscription:
If your campground software is a Canadian-registered business that charges GST/HST on its subscription, you can claim an ITC for that tax. PitchCamp is a Canadian company and its subscriptions are subject to Canadian tax rules. US-based software vendors may or may not be registered for Canadian GST/HST — and if they're not, you may not be able to claim an ITC on those fees.
Common Mistakes Canadian Campground Owners Make With Tax¶
Applying one flat tax rate to everything¶
Short-term and long-term stays are taxed differently. If your system applies 13% HST to both a weekend booking and a 5-month seasonal reservation, you may be overcollecting on the seasonal stay and creating a compliance issue.
Not registering for GST/HST when required¶
Once your worldwide taxable supplies exceed $30,000 in any single calendar quarter or in the last four consecutive calendar quarters, you are required to register for GST/HST. Some smaller campgrounds that grow quickly find themselves unregistered and therefore not collecting tax they were legally required to collect — and still liable for remitting it.
Forgetting to apply PST in provinces where it's separately administered¶
In BC, Saskatchewan, Manitoba, and Quebec, PST is a separate obligation from GST. Missing a PST registration or failing to collect it on applicable transactions creates a provincial compliance exposure.
Not updating tax rates when they change¶
Provincial tax rates do occasionally change. Your booking system's tax configuration needs to be updated when they do — and you need to ensure past reservations are not retroactively affected if the rate change takes effect mid-season.
Assuming US software handles Canadian tax correctly¶
Many campground management platforms are built by US companies for US operators. Their tax configuration is designed around US sales tax, which works very differently from Canadian GST/HST. "Just set the percentage" is not a sufficient setup for Canadian tax compliance. You need a system that can handle separate tax groups, exemptions for long-term stays, and multiple tax types on a single transaction.
Frequently Asked Questions¶
Do Canadian campgrounds charge GST or HST?
It depends on the province. In Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador, campgrounds charge HST (the combined federal and provincial rate). In British Columbia, Saskatchewan, Manitoba, and Quebec, campgrounds charge GST federally plus the applicable provincial tax separately. In Alberta, Northwest Territories, Nunavut, and Yukon, campgrounds charge 5% GST only.
Are campground fees exempt from GST in Canada?
Short-term campground stays (under 28 consecutive days) are generally subject to GST or HST. Long-term stays of 28 or more consecutive days to the same individual may qualify as residential accommodation and be exempt from GST/HST. This exemption does not apply to other taxable supplies like camp store purchases, equipment rentals, or utility charges billed separately.
What is the GST/HST small supplier threshold for campgrounds?
The small supplier threshold is $30,000 in worldwide taxable revenues in any single calendar quarter or over the last four consecutive calendar quarters. Below this threshold, registration for GST/HST is optional. Above it, registration is mandatory. Most campgrounds that open for a full season and have any meaningful occupancy will exceed this threshold within their first operating year.
Can I claim input tax credits on my campground software subscription?
Yes, if the software vendor is a GST/HST registrant and charges Canadian tax on its subscription. PitchCamp is a Canadian company and its subscriptions are subject to Canadian tax — meaning the tax you pay is eligible for an ITC claim. US-based software vendors may not be registered for Canadian GST/HST, which could affect your ability to claim an ITC on those fees.
How should I configure tax for seasonal campers in my booking software?
If your seasonal campers occupy a site continuously for 28 or more days, their accommodation may qualify for the GST/HST residential exemption. In PitchCamp, you can create a tax group with a 0% rate and assign it to the long-term or seasonal reservation type. Short-term reservations continue to use your standard GST or HST tax group. Always confirm the specific conditions with your accountant before applying the exemption.
Do campground store sales get taxed differently than site reservations?
Both are taxable supplies subject to GST/HST (and PST where applicable). The tax rates are generally the same, but the exemption for long-term residential accommodation applies only to the accommodation itself — not to camp store purchases, laundry, rentals, or other goods and services.
A Note on Professional Tax Advice¶
This guide is an overview for informational purposes. Canadian tax law has specific rules, exemptions, and conditions that may apply differently to your campground based on province, revenue structure, guest types, and operational details. Before making changes to how you collect or remit tax, talk to an accountant familiar with Canadian small business tax — particularly one with experience in the hospitality or tourism sector.
What this guide can do is help you ask the right questions and make sure your booking system is configured to collect the tax you're supposed to collect, on the transactions that require it, in the right amounts.
Related Reading¶
- Best Campground Management Software in Canada (2026 Guide)
- How Much Does Campground Booking Software Really Cost?
- How to Start a Campground in Canada: Permits, Zoning, and Licensing
PitchCamp handles Canadian tax configurations out of the box.
Tax groups, exemptions, and per-reservation-type tax settings are built into PitchCamp specifically for Canadian operators. No workarounds, no manual overrides.
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