Map of Canada invisible border Newfoundland and Labrador Prince Edward Island Nova Scotia New Brunswick Quebec Ontario Manitoba Saskatchewan Alberta British Columbia Nunavut Northwest Territories Yukon
  • 13% HST
  • 14% HST
  • 15% HST
  • 13% HST
  • 5% GST
    9.975% QST
  • 13% HST
  • 5% GST
  • 5% GST
  • 5% GST
  • 5% GST
  • 5% GST
  • 5% GST
  • 5% GST

Canada VAT RATES as at April 1, 2013

Canadian value added taxes are the Goods and Services Tax (GST), the Harmonized Sales Tax (HST) & the Quebec Sales Tax (QST).

  • Newfoundland and Labrador

    Historical VAT rates

    • 13% HST since January 1st, 2008;
    • 14% HST from July 1st, 2006 to December 31st, 2007;
    • 15% HST from April 1st, 1997 to June 30th, 2006;
    • 5% GST from January 1st, 1991 to March 31st, 1997;
      (Effective dates subject to transitional provisions)
  • Prince Edward Island

    Historical VAT rates

    • 14% HST since April 1st, 2013;
    • 5% GST from January 1st, 2008, to March 31st, 2013;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th, 2006;
      (Effective dates subject to transitional provisions)
  • Nova Scotia

    Historical and projected VAT rates

    • 15% HST since July 1st, 2010;
    • 13% HST from January 1st, 2008 to June 30th, 2010;
    • 14% HST from July 1st, 2006 to December 31st, 2007;
    • 15% HST from April 1st, 1997 to June 30th, 2006;
    • 5% GST from January 1st, 1991 to March 31st, 1997;
      (Effective dates subject to transitional provisions)
  • New Brunswick

    Historical VAT rates

    • 13% HST since January 1st, 2008;
    • 14% HST from July 1st, 2006 to December 31st, 2007;
    • 15% HST from April 1st, 1997 to June 30th, 2006;
    • 5% GST from January 1st, 1991 to March 31st, 1997;
      (Effective dates subject to transitional provisions)
  • Quebec

    Historical VAT rates

    • GST rates
    • 5% GST since January 1st, 2008;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th, 2006;
    • QST rates
    • 9.975% QST since January 1st, 2013
      (on an amount before GST);
    • 9.5% QST from January 1st, 2012 to December 31st, 2012;
    • 8.5% QST from January 1st, 2011 to December 31st, 2011;
    • 7.5% QST from January 1st, 1998 to December 31st, 2010;
    • 6.5% QST from May 13, 1994 to December 31st, 1997;
    • 8% or 4% QST from July 1st, 1992 to May 12th, 1994;
      (Effective dates subject to transitional provisions)
  • Ontario

    Historical VAT rates

    • 13% HST since July 1st, 2010;
    • 5% GST from January 1st, 2008 to June 30th, 2010;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th 2006;
      (Effective dates subject to transitional provisions)
  • Manitoba

    Historical VAT rates

    • 5% GST since January 1st, 2008;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th, 2006;
      (Effective dates subject to transitional provisions)
  • Saskatchewan

    Historical VAT rates

    • 5% GST since January 1st, 2008;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th, 2006;
      (Effective dates subject to transitional provisions)
  • Alberta

    Historical VAT rates

    • 5% GST since January 1st, 2008;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th, 2006;
      (Effective dates subject to transitional provisions)
  • British Columbia

    Historical VAT rates

    • 5% GST since April 1st, 2013 (and return to PST);
    • 12% HST from July 1st, 2010 to March 31st, 2013;
    • 5% GST from January 1st, 2008 to June 30th, 2010;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th 2006;
      (Effective dates subject to transitional provisions)
  • Nunavut

    Historical VAT rates

    • 5% GST since January 1st, 2008;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from April 1st, 1999 to June 30th, 2006;
      (Effective dates subject to transitional provisions)
  • Northwest Territories

    Historical VAT rates

    • 5% GST since January 1st, 2008;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th, 2006;
      (Effective dates subject to transitional provisions)
  • Yukon

    Historical VAT rates

    • 5% GST since January 1st, 2008;
    • 6% GST from July 1st, 2006 to December 31st, 2007;
    • 7% GST from January 1st, 1991 to June 30th, 2006;
      (Effective dates subject to transitional provisions)

Remarks:


  1. Provinces and Territories have other taxes that are specific (i.e. tax levied at a fixed rate per physical unit such as fuel/carbon tax and tobacco tax) and, as the case may be, ad valorem (tax levied on the value), such as Provincial Sales Tax (PST). PST in Canada are:
    • British Columbia provincial sales tax at a general rate of 7%.
    • Saskatchewan provincial sales tax at a rate of 5% under The Provincial Sales Tax Act applicable on an amount before GST.
    • Manitoba retail sales tax at a rate of 8% under The Retail Sales Tax Act applicable on an amount before GST.

  2. The Ontario Retail Sales Tax (ORST) was replaced on July 1st, 2010, by the federal HST, except for some insurance premiums (rate of 8%) and for private sales of specified vehicles from persons who are not GST/HST registrants (rate of 13%).
  3. Since January 1st, 2013, the QST is calculated on an amount before the GST.
  1. Canadian VAT legislations list several categories of goods and services that are taxable at the rate of 0% (i.e. deemed exports, basic groceries, etc.)