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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
8% RST
Ontario
13% HST
Quebec
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.
Quebec applies the Quebec 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) Manitoba increased its general sales tax rate to 8% (from 7%) effective July 1, 2013.
(4) As announced in the 2014 Nova Scotia budget, the province has cancelled its proposed
2014 and 2015 HST rate reductions.
(5) Prince Edward Island implemented the HST April 1, 2013. Prior to that date, the GST and
PST rate in Prince Edward Island was 5% and 10%, respectively.
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