GST/HST rates

The following table shows the GST/HST rates by province in Canada:

      GST/HST rates on or after April, 1, 2013

ProvinceGST or HSTRate
Alberta GST 5%
British Columbia GST 5%
Manitoba GST 5%
New Brunswick HST 13%
Newfoundland and Labrador HST 13%
Northwest Territories GST 5%
Nova Scotia HST 15%
Nunavut GST 5%
Ontario HST 13%
Prince Edward Island HST 14%
Quebec GST 5%
Saskatchewan GST 5%
Yukon GST 5%

How to determine the GST/HST rate for inter-provincial sales of goods

Quick method remittance rates for businesses that purchase goods for resale

How to determine the effective date of GST/HST registration

What is Goods and Services Tax (GST), Harmonized Sales Tax (HST) 

                July 1, 2010 to March 31, 2013

ProvinceGST or HSTRate
Alberta GST 5%
British Columbia HST 12%
Manitoba GST 5%
New Brunswick HST 13%
Newfoundland and Labrador HST 13%
Northwest Territories GST 5%
Nova Scotia HST 15%
Nunavut GST 5%
Ontario HST 13%
Prince Edward Island GST 5%
Quebec GST 5%
Saskatchewan GST 5%
Yukon GST 5%

What is a small supplier for purpose of GST/HST registration 

What is input tax credits (ITC)

What is participating province

What is Exempt supplies, taxable supplies, and Zero-rated supplies?

 

Additional information