Sales Taxes -> GST/HST -> PST -> Sales Tax Rates -> 2019 Sales Tax Rates
The following table shows the general rates of provincial sales taxes or HST for most purchases, and provides links to the provincial (or federal) web sites regarding provincial retail sales taxes.
(1) 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.
(2) Effective January 1, 2018, the PST rate was reduced from 7% to 3.5% on taxable purchases of electricity (e.g. electricity for business use). Effective April 1, 2019, electricity is fully exempt from PST.
(3) Effective July 1, 2019, as per the Manitoba 2019 budget, the retail sales tax rate is reduced from 8% to 7%.
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.
Canada Revenue Agency (CRA) Resources
GST/HST provincial rates table - provides rates since January 1, 2008.
Revised: January 31, 2021
Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved. See Reproduction of information from TaxTips.ca