Sales Tax Rates Across Canada - Effective January 1, 2012
The chart below shows the sales tax rates that will be in effect in Canada as of January 1, 2012. 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% 9.5% 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 Sales Tax increased 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 November 27, 2011, 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 2011. All rights reserved. E&OE.
Sales Tax Rates Across Canada - Effective January 1, 2012
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