TAX TARGET

Canadian Federal and Provincial Sales Tax Rates Effective June 1, 2021

Here is a summary of the Canadian Federal and Provincial Sales Tax Rates in effect as of June 1, 2021.
Prior to charging your customers any of these taxes, please ensure that you are appropriately registered in the proper jurisdiction.
Province/TerritoryPST RateGST/HST RateCombined Rate
British Columbia 7% 5% 12%
Alberta Nil5% 5%
Saskatchewan6%5% 11%
Manitoba7%5% 12%
Ontario N/A 13% 13%
Quebec9.975% 5% 14.975%
New Brunswick N/A 15% 15%
NewfoundlandN/A 15% 15%
Nova Scotia N/A 15% 15%
Prince Edward IslandN/A 15% 15%
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, Newfoundland, Nova Scotia and Prince Edward Island – 15% HST (5% federal component and 10% 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. Please consult with your FL taxation services provider here.
For additional information, please contact a member of our Tax Department.

Download a PDF of this issue of Tax Target