Newfoundland and Labrador15/115 HST
Prince Edward Island15/115 HST
Nova Scotia15/115 HST
New Brunswick15/115 HST
Quebec5/105 GST & 9.975/109.975 QST
Ontario13/113 HST
Manitoba5/105 GST
Saskatchewan5/105 GST
Alberta5/105 GST
British Columbia5/105 GST
Nunavut5/105 GST
Northwest Territories5/105 GST
Yukon5/105 GST

Remarks

Additional details on allowances paid to employees, partners and volunteers can be found at the following weblinks: