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Federal and Provincial/Territorial Sales Tax Rates
1
Provinces and Territories
GST
PST/RST/QST
HST
British Columbia
2
5% GST
7% PST
Alberta
5% GST
Saskatchewan
5% GST
5% PST
Manitoba
3
5% GST
7% RST
Ontario
13% HST
Québec
5% GST
9.975% QST
New Brunswick
13% HST
Nova Scotia
4
15% HST
Prince Edward Island
5
14% HST
Newfoundland and Labrador
13% HST
Yukon
5% GST
Northwest Territories
5% GST
Nunavut
5% GST
Notes
(1) Canada’s Goods and Services Tax (GST) applies at a rate of 5% to most goods acquired and
services rendered in Canada. The Harmonized Sales Tax (HST) is comprised of a 5% federal
component and a provincial component that varies by province.
The Provincial Sales Tax (PST) / Retail Sales Tax (RST) is a single-stage tax that generally
applies to the retail sales of goods and certain services to persons who use those goods or
services. The rates and rules vary among the provinces.
Québec applies the Québec Sales Tax (QST). The QST is generally the same as the GST/
HST in application.
(2) British Columbia returned to a GST and PST system on April 1, 2013.
(3) The 2013 Manitoba budget proposed to increase the province’s RST to 8% (from 7%)
effective July 1, 2013.
(4) The 2013 Nova Scotia budget confirmed a previous announcement that the province’s HST
will be reduced to 14% (from 15%) in 2014, with a further reduction to 13% (from 14%) in
2015.
(5) P.E.I. implemented the HST April 1, 2013. Prior to that, the GST and PST rate in P.E.I. was
5% and 10%, respectively.
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Current as of May 3, 2013