Here is a summary of the Canadian Federal and Provincial Sales Tax Rates in effect as of June 1, 2022. The rates remain unchanged from June 1, 2021.
Prior to charging your customers any of these taxes, please ensure that you are appropriately registered in the proper jurisdiction.
| Province/Territory | PST Rate | GST/HST Rate | Combined Rate |
| British Columbia | 7% | 5% | 12% |
| Alberta | Nil | 5% | 5% |
| Saskatchewan | 6% | 5% | 11% |
| Manitoba | 7% | 5% | 12% |
| 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 | 15% | 15% |
| 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, Newfoundland, Nova Scotia and Prince Edward Island – 15% HST (5% federal component and 10% provincial component)
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. Please consult with your FL taxation services provider here.
The matters highlighted in this tax memo are presented in broad general terms and, of course, cannot be applied without consideration of all circumstances. The firm will be pleased to discuss with recipients the possible effects of these matters in specific situations.
