Training & Resources

Research, Statistics & Reports

Provincial GST & HST Rates

July 1, 2010

Province
GST/HST Rate (%)
PST Rate (%)
Combined Rate (%)
British Columbia
12
not applicable
12
Alberta
5
not applicable
5
Saskatchewan
5
5
10
Manitoba
5
7
12
Ontario
13
not applicable
13
Quebec
5
9.5
14.975
New Brunswick
13
not applicable
13
Nova Scotia
15
not applicable
15
Prince Edward Island
5
10*
15.5*
Newfoundland & Labrador
13
not applicable
13
Northwest Territories
5
not applicable
5
Yukon
5
not applicable
5
Nunavut
5
not applicable
5
*In Quebec and Prince Edward Island only, the GST is included in the provincial sales base. You are also charged PSt on GST, therefore the higher than expected combined rate.