Canada-U.S. Blog Trade Lawyers Cyndee Todgham Cherniak and Susan K. Ross

Canada’s Sales Tax Rates (As at March 1, 2013)

Posted in GST/HST, Sales Taxes

Non-resident exporters/importers often are not aware of Canada’s many different sales taxes and sales tax rates (quite frankly, many Canadian companies cannot keep up with the changes). So, we put together a chart.

Canadian Sales Tax Rates Chart
As at March 1, 2013

Province/Territory

Provincial Sales Tax GST/HST Rate GST Included in PST Tax Base Combined Rate
British Columbia N/A[1] 12%[2] N/A 12%
Alberta Nil 5% N/A 5%
Saskatchewan 5% 5% No 10%
Manitoba 7% 5% No 12%
Ontario N/A 13% N/A 13%
Quebec 9.975%[3] 5% N/A 14.975%
New Brunswick N/A 13% N/A 13%
Nova Scotia N/A 15% N/A 15%
Newfoundland/Labrador N/A 13% N/A 13%
Prince Edward Island 10%[6] 5%[7] Yes[8] 15.5%[9]
Northwest Territories Nil 5% N/A 5%
Yukon Nil 5% N/A 5%
Nunavut Nil 5% N/A 5%

[1] British Columbia will reinstate provincial sales tax on April 1, 2013 at a rate of 7%

[2] On April 1, 2013, the GST/HST rate will decrease to 5% because British Columbia is de-harmonizing

[3] Quebec harmonized with GST on January 1, 2013.

[4] On January 1, 2013, the Amended QST, GST rate will be 14.975%

[5] Starting January 1, 2013 there will no longer be tax on tax

[6] Prince Edward Island will harmonize with GST on April 1, 2013. The proposed rate will be 14%.

[7] Prince Edward Island will harmonize with the GST on April 1, 2013 and impose HST at the rate of 14%

[8] Starting on April 1, 2013, there will no longer be tax on tax

[9] Will reduce to 14% on April 1, 2013