164  /

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 increased its general sales tax rate to 8% (from 7%) 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 applies an 8% RST on many 

insurance premiums. Other insurance premium related taxes may also apply in different 

provinces.

Saskatchewan

Manitoba

2

B.C.

General sale or lease of  

goods and taxable services

5%

8%

7%

Passenger vehicles:

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

5
5

5
5

8
8

8
8

7
8
9

10

Alcoholic beverages

10

3

8

10

Insurance

4

0

8

0

© 2014 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms

affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.