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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