(1) The sales tax is applied to the total of the selling price plus the GST.
The 8.5% QST rate is effective January 1, 2011. The QST will be increased to 9.5% effective January 1, 2012, as per the
Québec 2010 budget.
(2) The sales tax in PE is applied to the total of the selling price plus the
GST.
(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.
(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.
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: October 21, 2012