GST/HST AND PROVINCIAL SALES TAX (PST) ACROSS CANADA

GST/HST Tax Table for Canada For 2017 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
British Columbia 7% PST and GST 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan * 5% / 6% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 15%
Newfoundland NO PST Newfoundland HST 15%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island NO PST PEI HST 15%

*(Jan – March 22, 2017) 5% PST

GST/HST Tax Table for Canada For 2017 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
British Columbia 7% PST and GST 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan * 5% / 6% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 15%
Newfoundland NO PST Newfoundland HST 15%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island NO PST PEI HST 15%

*(Jan – March 22, 2017) 5% PST

GST/HST Tax Table for Canada For 2017 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
British Columbia 7% PST and GST 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan * 5% / 6% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 15%
Newfoundland NO PST Newfoundland HST 15%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island NO PST PEI HST 15%

*(Jan – March 22, 2017) 5% PST

GST/HST Tax Table for Canada For 2017 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
British Columbia 7% PST and GST 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan * 5% / 6% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 15%
Newfoundland NO PST Newfoundland HST 15%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island NO PST PEI HST 15%

*(Jan – March 22, 2017) 5% PST

GST/HST Tax Table for Canada For 2016 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
British Columbia 7% PST and GST 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan 5% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick* NO PST New Brunswick HST 13%
Newfoundland** NO PST Newfoundland HST 13%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island*** NO PST PEI HST 14%

*New Brunswick (Jan 2016 to June 2016) 13% (July 2016 to Dec 2016) 15%

**Newfoundland (Jan 2016 to June 2016) 13% (July 2016 to Dec 2016) 15%

***Prince Edward Island (Jan 2016 to Sept 2016) 14% (Oct 2016 to Dec 2016) 15%

GST/HST Tax Table for Canada For 2016 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
British Columbia 7% PST and GST 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan 5% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick* NO PST New Brunswick HST 13%
Newfoundland NO PST Newfoundland HST 13%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island NO PST PEI HST 14%

*New Brunswick (Jan 2016 to June 2016)

GST/HST Tax Table for Canada For 2015 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
British Columbia 7% PST and GST 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan 5% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 13%
Newfoundland NO PST Newfoundland HST 13%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island NO PST PEI HST 14%
GST/HST Tax Table for Canada For 2014 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
British Columbia 7% PST and GST 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan 5% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 13%
Newfoundland NO PST Newfoundland HST 13%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island NO PST PEI HST 14%
GST/HST Tax Table for Canada For 2013 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan 5% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 13%
Newfoundland NO PST Newfoundland HST 13%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
PROVINCE (Transitional Province) PST Rate Applicable Sales Tax GST/HST Rate
British Columbia (Jan 2013 to Mar 2013) NO PST BC HST 12%
British Columbia(Apr 2013 to Dec 2013) 7% PST and GST 5%
PROVINCE (Transitional Province) PST Rate Applicable Sales Tax GST/HST Rate
Prince Edward Island (Jan 2013 to Mar 2013) NO PST PEI GST 5%
Prince Edward Island (Apr 2013 to Dec 2013) NO PST PEI GST 14%
GST/HST Tax Table for Canada For 2012 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
Prince Edward Island NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Saskatchewan 5% GST and PST 5%
Manitoba 8% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
British Columbia BC HST PST and GST 12%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 13%
Newfoundland NO PST Newfoundland HST 13%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
GST/HST Tax Table for Canada For 2011 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
Prince Edward Island NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Saskatchewan 5% GST and PST 5%
Manitoba 8% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
British Columbia BC HST PST and GST 12%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 13%
Newfoundland NO PST Newfoundland HST 13%
Ontario No PST Ontario HST 13%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 15%
GST/HST Tax Table for Canada For 2010 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
Prince Edward Island NO PST GST Only 5%
*Quebec 9.975% (Quebec Sales Tax and GST) 5%
Manitoba 8% GST and PST 5%
Saskatchewan 5% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE (Transitional Province) PST Rate Applicable Sales Tax GST/HST Rate
British Columbia (Jan 2010 to June 2010) 7% PST and GST 5%
British Columbia(July 2010 to Dec 2010) NO PST BC HST 12%
PROVINCE (Transitional Province) PST Rate Applicable Sales Tax GST/HST Rate
Ontario (Jan 2010 to June 2010) NO PST Ontario GST 5%
Ontario (July 2010 to Dec 2010) NO PST Ontario HST 13%
PROVINCE (Transitional Province) PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia (January 2010 to June 2010) NO PST Nova Scotia HST 13%
Nova Scotia (July 2010 to December 2010) NO PST Nova Scotia HST 15%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 13%
Newfoundland NO PST Newfoundland HST 13%
GST/HST Tax Table for Canada For 2009 Tax Year
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Alberta No PST GST Only 5%
Northwest Territories No PST GST Only 5%
Nunavut NO PST GST Only 5%
Prince Edward Island NO PST GST Only 5%
*Quebec 9.5% (Quebec Sales Tax and GST) 5%
Saskatchewan 5% GST and PST 5%
Manitoba 8% GST and PST 5%
Yukon Territory No PST GST only 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
British Columbia 7% PST and GST 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
New Brunswick NO PST New Brunswick HST 13%
Newfoundland NO PST Newfoundland HST 13%
Ontario No PST Ontario GST 5%
PROVINCE PST Rate Applicable Sales Tax GST/HST Rate
Nova Scotia NO PST Nova Scotia HST 13%

* New Method for Calculating QST IN Quebec

As of January 1, 2013, the QST system will be changed so that QST will no longer be calculated on amounts including the GST. To ensure that there will be no change to the total amount of tax applied to your invoice, the QST rate will be increased from 9.5% to 9.975%. However, if you are currently GST exempt, you will see an increase in the amount of total tax applied to your invoice.

Q1. When does the new method for calculating QST come into effect? 
A1.  The new method for calculating QST is effective as of January 1, 2013. The new QST rate will be applied to all invoice dates issued on or after January 1, 2013.

Q2.  How will this new method of calculating QST affect my monthly invoice?
A2.  This new method of calculating QST will have no impact to the total amount of tax applied to customer’s monthly invoice.

Q3.  What is the difference between how the QST will be applied after January 1, 2013?
A3. Prior to January 1, 2013, the QST was applied after GST was added to the invoice. The new method will have the QST applied to the invoice prior to the GST being added.

 

Old Method:
___________________________________________
Amount $100.00
GST (5%) $5.00
Sub-total $105.00
QST (9.5%) $9.98
___________________________________________
Total $114.98
New Method:
___________________________________________
Amount $100.00
GST (5%) $5.00
QST (9.5%) $9.98
I
___________________________________________
Total $114.98

Q4. Why will there be an increase in the amount of tax applied to GST exempt customers?
A4. Prior to January 1, 2013, the QST rate was 9.5%. However, since this rate is being increase to 9.975%, GST exempt customers will see an increase in the total amount of tax applied to their invoice.

Old Method:
___________________________________________
Amount $100.00
QST (9.5%) $9.50
___________________________________________
Total $109.50
New Method:
___________________________________________
Amount $100.00
QST (9.975%) $9.98
___________________________________________
Total $109.98

Q5. Why is method for calculating QST changing?

A5. This is a Government of Quebec decision. Please visit Revenue Quebec; Click here for further details