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Provincial Sales Tax/Retail Sales Tax Rates

1 

Notes

(1) This table serves only as a guide. The applicable legislation and administrative policies 

should be consulted as specific rules and exceptions within these broad categories may 

apply.   

(2) Manitoba proposes to increase its PST to 8% effective July 1, 2013.

(3) Saskatchewan levies a 10% tax on alcoholic beverages as a separate liquor consumption 

tax.

(4) In Ontario, a 13% HST applies on most taxable goods and services. Generally, the HST 

does not apply to insurance premiums. However, Ontario continues to apply an 8% RST 

on many insurance premiums. Other insurance premium related taxes may also apply in 

different provinces.

Saskatchewan

Manitoba

B.C.

General sale or lease of  

goods and taxable services

5%

7%

2

7%

Passenger vehicles:

Less than $55,000
From $55,000 to 55,999
From $56,000 to 56,999
$57,000 or more

7
8
9

10

Alcoholic beverages

10

3

7

2

10

Insurance

4

0

7

2

0

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Current as of May 3, 2013