GST / HST rates by province

The GST/HST rate varies depending on the province. The following shows the applicable rates in different provinces in Canada.

Current GST/HST Rates


On or after April 1, 2013 
 

ProvinceGST or HSTRate
Ontario HST 13%
Price Edward Island HST 14%
New Brunswick HST 13%
Newfoundland and Labrador HST 13%
Nova Scotia HST 15%
Territories and other provinces GST 5%

 GST/HST return preparation services - save you tax! peace of mind!

How to determine the GST/HST rate for inter-provincial sales of goods?

What is the difference between zero-rated and exempt goods and services?

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Historical rates 

 

July 1, 2010 to March 31, 2013 

ProvinceGST or HSTRate
Ontario HST 13%
British Columbia HST 12%
New Brunswick HST 13%
Newfoundland and Labrador HST 13%
Nova Scotia HST 15%
Alberta GST 5%
Manitoba GST 5%
Northwest Territories GST 5%
Nunavut GST 5%
Prince Edward Island GST 5%
Quebec GST 5%
Saskatchewan GST 5%
Yukon GST 5%

 

January 1, 2008 to June 30, 2010

ProvinceGST or HSTRate
New Brunswick HST 13%
Newfoundland and Labrador HST 13%
Nova Scotia HST 13%
Alberta GST 5%
British Columbia GST 5%
Manitoba GST 5%
Northwest Territories GST 5%
Nunavut GST 5%
Ontario GST 5%
Prince Edward Island GST 5%
Quebec GST 5%
Saskatchewan GST 5%
Yukon GST 5%

 

July 1, 2006 to December 31, 2007 

ProvinceGST or HSTRate
New Brunswick HST 14%
Newfoundland and Labrador HST 14%
Nova Scotia HST 14%
Territories and other provinces GST 6%

 

April 1, 1997 to June 30, 2006 

ProvinceGST or HSTRate
New Brunswick HST 15%
Newfoundland and Labrador HST 15%
Nova Scotia HST 15%
Territories and other provinces GST 7%

  

January 1, 1991 to March 31, 1997 

ProvinceGST or HSTRate
all provinces and territories GST 7%

* The Goods and Services Tax (GST) is a value added tax that applies to most supplies of property and services made in Canada.

* The Harmonized Sales Tax (HST) combines the Goods and Services Tax (GST) and Provincial Sales Tax (PST) into a single sales tax.

 

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Related Topics:

HST in BC
Should I register for the GST/HST?
Do I have to register for the GST/HST?