CANADIAN FEDERAL AND PROVINCIAL SALES TAX RATES
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|
|Prince Edward Island *||N/A||14%||14%|
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.
- 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.