Here is a summary of the Canadian Federal and Provincial Sales Tax Rates in effect at July 1, 2019.
|Province/Territory||PST Rate||GST/HST Rate||Combined Rate|
|Manitoba *||7% (8%)*||5%||12% (13%)*|
|Prince Edward Island||N/A||15%||15%|
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)
* Current Manitoba PST rate is 8% up to June 30, 2019.
- 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.