GST/HST rates

The chart below lists the GST or HST rate for each province and territory as of January 1, 1991.

To determine which tax rate applies to your inter-provincial supplies, see Place of supply rules.

In Quebec, Revenu Québec administers the GST/HST, except for certain types of listed financial institutions. If your business is located in Quebec, visit the Revenu Québec website.

The GST/HST rates are as follows:
Province April 1, 2013 and subsequent July 1, 2010 to March 31, 2013 January 1, 2008, to June 30, 2010 July 1, 2006 to December 31, 2007 April 1, 1997, to June 30, 2006 January 1, 1991 to March 31, 1997
Alberta 5% 5% 5% 6% 7% 7%
British Columbia 5% 12% 5% 6% 7% 7%
Manitoba  5% 5% 5% 6% 7% 7%
New Brunswick  13% 13% 13% 14% 15% 7%
Newfoundland and Labrador  13% 13% 13% 14% 15% 7%
Northwest Territories  5% 5% 5% 6% 7% 7%
Nova Scotia  15% 15% 13% 14% 15% 7%
Nunavut  5% 5% 5% 6% 7% 7%
Ontario  13% 13% 5% 6% 7% 7%
Quebec 5% 5% 5% 6% 7% 7%
Prince Edward Island  14% 5% 5% 6% 7% 7%
Saskatchewan  5% 5% 5% 6% 7% 7%
Yukon  5% 5% 5% 6% 7% 7%

The HST breakdown:

  • As of January 1, 2008:
    • 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 14% includes the 5% federal part and 9% provincial part.
    • The HST rate of 15% includes the 5% federal part and 10% provincial part.
  • From July 1, 2006 to December 31, 2007, the HST rate of 14% included the 6% federal part and 8% provincial part.
  • From April 1, 1997, to June 30, 2006, the HST rate of 15% included the 7% federal part and 8% provincial part.
Date modified: