Sales Tax Rates Across Canada - Effective July 1, 2010
On July 1, 2010, several changes were made to sales tax systems and sales tax rates in several Canadian provinces. The chart below shows the sales tax rates in effect as of July 1, 2010. Note that sales tax rates are subject to change in the future.
| PROVINCE OR TERRITORY | SALES TAX TYPE | SALES TAX RATE |
| BC - British Columbia | HST | 12% |
| AB - Alberta | GST | 5% |
| SK - Saskatchewan | GST PST | 5% 5% |
| MB - Manitoba | GST PST | 5% 7% |
| ON - Ontario | HST | 13% |
| QC - Québec | GST QST | 5% 7.5% NOTES 1, 2 |
| NB - New Brunswick | HST | 13% |
| NS - Nova Scotia | HST | 15% |
| PE - Prince Edward Island | GST PST | 5% 10% NOTE 3 |
| NL - Newfoundland and Labrador | HST | 13% |
| NU - Nunavut | GST | 5% |
| NT - Northwest Territories | GST | 5% |
| YT - Yukon Territory | GST | 5% |
GST = Goods and Services Tax
HST = Harmonized and Services Tax
QST = Quebec Sales Tax
PST = Provincial Sales Tax
NOTE 1: The Québec government has announced that the QST rate will increase from 7.5% to 8.5% effective January 1, 2011 and from 8.5% to 9.5% effective January 1, 2012.
NOTE 2: QST is applied on the total of the selling price PLUS GST. Thus, it is a tax on tax.
NOTE 3: PEI PST is applied on the total of the selling price PLUS GST. Thus, it is a tax on tax.
This article is intended to inform readers of developments as of the date of publication on July 1, 2010, and is neither a definitive analysis of the law, proposed law, administrative positions, interpretations, court cases etc. nor a substitute for professional advice. Readers should discuss with appropriate professional tax advisors, financial advisors, legal counsel and/or other advisors regarding how the information may apply to their specific situations.
Copyright Marc Swartz 2010. All rights reserved. E&OE.
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