GST/HST rates

Goods and services tax/harmonized sales tax (GST/HST) is a tax that applies on most supplies of goods and services made in Canada. GST/HST also applies to intangible property such as trademarks, rights to use a patent, digitized products downloaded from the Internet and paid for individually, and options to purchase property.

The three participating provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador) harmonized their provincial sales tax with GST to create the harmonized sales tax (HST). HST applies to the same base of goods and services as GST.

The GST/HST rates are as follows:

On or after January 1, 2008

GST rate is 5%
HST rate is 13% (5% federal part and 8% provincial part)

Before January 1, 2008 and after June 30, 2006

GST rate was 6%
HST rate was 14% (6% federal part and 8% provincial part)

Before July 1, 2006 and after December 31, 1990

GST rate was 7%

Before July 1, 2006 and after March 31, 1997

HST rate was 15% (7% federal part and 8% provincial part)