Canada Revenue Agency
www.cra.gc.ca
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GST/HST rates
The GST is a tax that applies on most supplies of goods and services made in Canada. The GST also applies to supplies of real property (for example, land, buildings and interests in such property) and intangible property such as trademarks, rights to use a patent, and digitized products downloaded from the Internet and paid for individually.
The participating provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador) harmonized their provincial sales tax with the GST to implement the HST. Generally, the HST applies to the same base of goods and services as the GST. As of July 1, 2010, Ontario harmonized its retail sales tax with the GST to implement the HST and British Columbia harmonized its provincial sales tax with the GST to implement the HST. Also, as of July 1, 2010, Nova Scotia increased its HST rate from 13% to 15%. For information see Nova Scotia HST rate increase.
In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.
The GST/HST rates are as follows:
| On or after July 1, 2010 | On or after January 1, 2008, and before July 1, 2010 | Before January 1, 2008, and after June 30, 2006 | On or after April 1, 1997, and before July 1, 2006 | Before April 1, 1997 | |
| Alberta | 5% | 5% | 6% | 7% | 7% |
| British Columbia | 12% | 5% | 6% | 7% | 7% |
| Manitoba | 5% | 5% | 6% | 7% | 7% |
| New Brunswick | 13% | 13% | 14% | 15% | 7% |
| Newfoundland and Labrador | 13% | 13% | 14% | 15% | 7% |
| Northwest Territories | 5% | 5% | 6% | 7% | 7% |
| Nova Scotia | 15%* | 13% | 14% | 15% | 7% |
| Nunavut | 5% | 5% | 6% | 7% | 7% |
| Ontario | 13% | 5% | 6% | 7% | 7% |
| Prince Edward Island | 5% | 5% | 6% | 7% | 7% |
| Saskatchewan | 5% | 5% | 6% | 7% | 7% |
| Yukon | 5% | 5% | 6% | 7% | 7% |
The HST breakdown:
- The HST rate of 12% includes the 5% federal part and 7% provincial part.
- The HST rate of 13% includes the 5% federal part and 8% provincial part.
- The HST rate of 15%* includes the 5% federal part and 10% provincial part.
(As of July 1, 2010) - The HST rate of 14% includes the 6% federal part and 8% provincial part.
- The HST rate of 15% includes the 7% federal part and 8% provincial part.
