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 (New Brunswick, Newfoundland and Labrador, Nova Scotia, and Ontario) 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. On April 1, 2013, Prince Edward Island harmonized its provincial sales tax with the GST to implement the HST. Also, as of April 1, 2013, the HST at the rate of 12% (5% federal part and 7% provincial part) no longer applies in British Columbia. The HST at the rate of 12% has been replaced by the GST at the rate of 5% and a provincial sales tax.

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:
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 Jan. 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% 1 15% 1 13% 14% 15% 7%
Nunavut  5% 5% 5% 6% 7% 7%
Ontario  13% 13% 5% 6% 7% 7%
Prince Edward Island  14% 2 5% 5% 6% 7% 7%
Saskatchewan  5% 5% 5% 6% 7% 7%
Yukon  5% 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.
  • 2) The HST rate of 14% includes the 5% federal part and 9% provincial part.
    (As of April 1, 2013)
  • 1) 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.
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