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Changes to the Harmonized Sales Tax (HST)
Some provinces have combined their provincial sales tax with the goods and services tax (GST) to create a harmonized sales tax (HST).
Complete list of GST/HST rates for every province.
On April 1, 2013, British Columbia (BC) and Prince Edward Island (PEI) changed the way their sales taxes are administered.
For new or revised GST/HST publications, go to Forms and publications.
I do business in:
British Columbia
On April 1, 2013 the 12% HST was replaced by the 5% GST.
General information
- Fact sheet: Changes to the sales tax in British Columbia
- GST/HST general information
- Elimination of the HST in British Columbia in 2013 – Questions and Answers
For business owners
- GST - Transitional rules for British Columbia - Builders of new housing in BC
- Enhanced new housing rebate
- NOTICE272, Harmonized Sales Tax - Proposed Enhancements to the British Columbia New Housing Rebates and New Residential Rental Property Rebates
- NOTICE276, Elimination of the HST in British Columbia in 2013 - Transitional Rules for Real Property Including New Housing
- GI-128, Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates
- GI-129, Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates
- GI-130, Stated Price Net of the Enhanced British Columbia New Housing Rebate
- RC7004-BC British Columbia Transition Rebate
- GST/HST technical information
- GI-095, Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia
- GI-096, Harmonized Sales Tax: Provincial Transitional New Housing Rebates for Housing in Ontario and British Columbia
- GI-132, Elimination of the HST in British Columbia: Builder Information Requirements for the Transition Period
- GI-155, British Columbia: Transition to the Goods and Services Tax - Payment of the GST/HST by B.C. Government Entities
- GI-156, Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Tax on New Housing
- GI-157, Elimination of the Harmonized Sales Tax in British Columbia: British Columbia Transition Rebate for Builders of New Housing
For other new or revised GST/HST publications, go to Forms and publications.
For additional information on BC's sales tax reform, visit the Government of British Columbia Web site.
Prince Edward Island
On April 1, 2013 PEI followed the provinces of Ontario, Nova Scotia, New Brunswick, and Newfoundland and Labrador in replacing its PST with the HST. The combined HST rate in PEI is 14%, of which 5% represents the federal part and 9% the provincial part.
General information
- Fact sheet: Harmonized sales tax in Prince Edward Island
- GST/HST – General information HST - Transitional rules for Prince Edward Island for transactions that straddle April 1, 2013
- Video: Transition to the harmonized sales tax in Prince Edward Island – Information for businesses
For business owners
- GST/HST technical information
- GI-135, Prince Edward Island: Transition to the Harmonized Sales Tax – Services
- GI-136, Prince Edward Island: Transition to the Harmonized Sales Tax – Intangible Personal Property
- GI-137, Prince Edward Island: Transition to the Harmonized Sales Tax – Memberships
- GI-138, Prince Edward Island: Transition to the Harmonized Sales Tax – Passenger Transportation Services
- GI-139, Prince Edward Island: Transition to the Harmonized Sales Tax – Admissions
- GI-140, Prince Edward Island: Transition to the Harmonized Sales Tax – Freight Transportation Services
- GI-141, Prince Edward Island: Transition to the Harmonized Sales Tax – Transportation Passes
- GI-143, Prince Edward Island: Transition to the Harmonized Sales Tax – Tour Packages
- GI-144, Harmonized Sales Tax: Purchasers of New Housing in Prince Edward Island
- GI-145, Harmonized Sales Tax: Information on Owner-built Homes, Mobile Homes and Floating Homes in Prince Edward Island
- GI-146, Harmonized Sales Tax: Information for Builders of New Housing in Prince Edward Island
- GI-147, Harmonized Sales Tax: Stated Price Net of the GST/HST New Housing Rebate in Prince Edward Island
- GI-148, Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate and the P.E.I. PST Transitional New Housing Rebate
- GI-149, Harmonized Sales Tax: Information for Landlords of New Rental Housing in Prince Edward Island
- GI-150, Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Prince Edward Island
- GI-151, Harmonized Sales Tax: Provincial Transitional New Housing Rebate for Housing in Prince Edward Island
- GI-152, Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Prince Edward Island
- GI-153, Harmonized Sales Tax: Builder Disclosure Requirements in Prince Edward Island
- GI-154, Prince Edward Island: Transition to the Harmonized Sales Tax - Payment of the GST/HST by Prince Edward Island Government Entities
- GI-159, HST and First Nations in Prince Edward Island
- GI-160, Prince Edward Island: Transition to the Harmonized Sales Tax – Goods
- GI-161, Prince Edward Island: Transition to the Harmonized Sales Tax – Returns and Exchanges
- GI-162, Prince Edward Island: Transition to the Harmonized Sales Tax – Continuous Supplies and Budget Payment Arrangements
- GI-163, Harmonized Sales Tax: Leases of Real Property in Prince Edward Island
- GI-164, Prince Edward Island: Transition to the Harmonized Sales Tax - Information for Non-registrant Builders
- GI-165, Prince Edward Island: Transition to the Harmonized Sales Tax - Builders and Recaptured Input Tax Credits
- Transitional rules
- NOTICE278, Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services
- NOTICE279, Harmonized Sales Tax for Prince Edward Island (P.E.I.) – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in P.E.I.
For other new or revised GST/HST publications, go to Forms and publications.
For additional information on PEI's sales tax reform, visit the Government of Prince Edward Island Web site.
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