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