CANADIAN FEDERAL AND PROVINCIAL SALES TAX RATES
June 2016
Here is a summary of the Canadian Federal and Provincial Sales Tax Rates effective July 1, 2016.
| Province/Territory | PST Rate | GST/HST Rate | Combined Rate |
|---|---|---|---|
| British Columbia | 7% | 5% | 12% |
| Alberta | Nil | 5% | 5% |
| Saskatchewan | 5% | 5% | 10% |
| Manitoba | 8% | 5% | 13% |
| Ontario | N/A | 13% | 13% |
| Quebec | 9.975% | 5% | 14.975% |
| New Brunswick | N/A | 15% | 15% |
| Newfoundland | N/A | 15% | 15% |
| Nova Scotia | N/A | 15% | 15% |
| Prince Edward Island * | N/A | 14% | 14% |
| Northwest Territories | Nil | 5% | 5% |
| Nunavut | Nil | 5% | 5% |
| Yukon | Nil | 5% | 5% |
Notes that may help
- Ontario – 13% HST (5% federal component and 8% provincial component)
- New Brunswick – 15% HST (5% federal component and 10% provincial component)
- Newfoundland – 15% HST (5% federal component and 10% provincial component)
- Prince Edward Island – 14% HST (5% federal component and 9% provincial component)
Effective October 1, 2016:
- Prince Edward Island – 15% HST (5% federal component and 10% provincial component)
* Prince Edward Island – HST rate to increase to 15% effective October 1, 2016.
COMMENTS
- It is important to note that the tax rates can change (often in the Spring at the time budgets are tabled).
- If a supplier is registered for GST purposes, they will have to charge: (1) GST in respect of taxable sales in Canada, and (2) HST at the applicable HST rate if the HST place of supply rules deem a supply to be made in a participating province.
- The rules may be different on when a vendor must register for provincial sales tax purposes (in Quebec, British Columbia, Manitoba or Saskatchewan) and charge provincial sales tax on a sale of goods in a province or on services in respect of tangible personal property.
For additional information, please contact a member of our Tax Deparment.
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