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/TerritoryPST RateGST/HST RateCombined Rate
British Columbia 7%5%12%
AlbertaNil5%5%
Saskatchewan5%5%10%
Manitoba8%5%13%
OntarioN/A13%13%
Quebec9.975%5%14.975%
New BrunswickN/A15%15%
NewfoundlandN/A15%15%
Nova ScotiaN/A15%15%
Prince Edward Island *N/A14%14%
Northwest TerritoriesNil5%5%
NunavutNil5%5%
YukonNil5%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
  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 Deparment.

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