TAX TARGET

Canadian Federal and Provincial Sales Tax Rates

December 2015

Here is a summary of the Canadian Federal and Provincial Sales Tax Rates currently in effect.

Province/TerritoryPST RateGST/HST RateCombined Rate
British Columbia 7% 5% 12%
Alberta Nil5% 5%
Saskatchewan5%5% 10%
Manitoba 8% 5% 13%
Ontario N/A 13% 13%
Quebec9.975% 5% 14.975%
New Brunswick N/A 13% 13%
NewfoundlandN/A 13% 13%
Nova Scotia N/A 15% 15%
Prince Edward Island N/A 14% 14%
Northwest Territories Nil 5% 5%
NunavutNil 5% 5%
Yukon Nil 5% 5%
Notes that may help
  • Ontario – 13% HST (5% federal component and 8% provincial component)
  • New Brunswick and Newfoundland – 13% HST (5% federal component and 8% provincial component)
  • Prince Edward Island – 14% HST (5% federal component and 9% provincial component)
COMMENTS
  1. It is important to note that the tax rates can change (often in the Spring at the time budgets are tabled).
  2. 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.
  1. 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 Department.

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