Sales Taxes -> Sales Tax Rates
-> 2013 Sales Tax Rates
Provincial Web Sites
|BC||12% HST / 5% GST||n/a / 7%(3)||BC Consumer
TaxTips.ca PST in BC and BC HST
|SK||5% GST||5%||Saskatchewan Provincial Sales Tax|
|MB||5% GST||7% / 8%(6)||Manitoba Retail Sales Tax|
Retail Sales Tax
TaxTips.ca Ontario HST
|QC||5% GST||9.975%(1)||Quebec Consumption Taxes - Businesses
Quebec Consumption Taxes - Individuals
|PE||5% GST / 14% HST||10% / n/a(2)||Prince
Edward Island Revenue Tax
Prince Edward Island HST
prior years, the sales tax was applied to the total of the selling price plus the GST.
Effective January 1,
2013, the QST rate will be 9.975%, but will no longer be charged on
GST. This results in no change to the total tax.
(2) The sales tax in PE is applied to the total of the selling price plus the GST, until March 31, 2013.
As per the PE 2012 Budget, PEI will remove the provincial sales tax and implement HST, with a rate of 14%, effective April 1, 2013.
(3) BC still has some sales taxes, such as the tax on designated property (vehicles, boats and aircraft). See the link above to BC Consumer Taxes for more information. The HST in BC was overturned by a referendum, so BC will return to a 7% PST plus 5% GST system April 1, 2013.
(4) Ontario still has retail sales tax on insurance and on private sales of used motor vehicles. See the link to Ontario Retail Sales Tax for more information.
(5) NS 2012 Budget announced that their HST rate will be reduced to 14% on July 1, 2014 and 13% on July 1, 2015.
(6) MB 2013 Budget announced that their PST rate would increase to 8% effective July 1, 2013.
Businesses which sell taxable goods and/or services in each province are required to register as a vendor to collect the provincial retail sales tax where applicable.
Revised: September 11, 2016
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