Newfoundland and Labrador	15/115 HST
Prince Edward Island	15/115 HST
Nova Scotia	15/115 HST
New Brunswick	15/115 HST
Quebec	5/105 GST & 9.975/109.975 QST
Ontario	13/113 HST
Manitoba	5/105 GST
Saskatchewan	5/105 GST
Alberta	5/105 GST
British Columbia	5/105 GST
Nunavut	5/105 GST
Northwest Territories	5/105 GST
Yukon	5/105 GST

Remarks

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

• Mathematical Factors Used to Claim an ITR
• GST/HST Memorandum 9.3 on Allowances
• Section 174 of the Excise Tax Act
• Section 211 of the Quebec Sales Tax Act
• Interprétation Revenu Québec TVQ. 211-3/R3 : Input tax refunds in respect of expense allowances
• Interprétation Revenu Québec TVQ. 211-5/R1 : Simplified calculation method for input tax refunds in respect of expense allowances