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2017 Sales Tax Rates - PST GST HST

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Sales Taxes  ->  GST/HST  ->  PST  ->  Sales Tax Rates -> 2017 Sales Tax Rates

2017 Sales Tax Rates in Canadian Provinces and Territories

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.

Prov/
Terr
2017 Rate

Provincial Web Sites

GST/HST PST
AB 5% GST n/a  
BC 5% GST 7%(3) BC Consumer Taxes
TaxTips.ca PST in BC
MB 5% GST 8% Manitoba Retail Sales Tax
NB 15% HST n/a New Brunswick HST
NL 15% HST n/a Newfoundland & Labrador HST
NS 15% HST n/a Nova Scotia HST
NT 5% GST n/a  
NU 5% GST n/a  
ON 13% HST n/a(1) Ontario Retail Sales Tax

TaxTips.ca Ontario HST

Ontario HST

PE 15% HST n/a Prince Edward Island Retail Sales Tax

Prince Edward Island HST

QC 5% GST 9.975% Quebec Consumption Taxes - Businesses

Quebec Consumption Taxes - Individuals

Basic Rules for GST and QST - rates

SK 5% GST 5% / 6%(2) Saskatchewan Provincial Sales Tax
YT 5% GST n/a  

(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) Saskatchewan increased the provincial sales tax rate effective March 23, 2017, as per their 2017 Budget.  They also made taxable some items that were previously exempt from PST. Items previously exempt from PST that become taxable effective April 1, 2017 unless otherwise noted:

bulletChildren's clothing
bulletRestaurant meals and snack foods
bulletValue of a trade-in allowance, when a vehicle is traded-in on the purchase of vehicles that are new or have not been previously taxed in Saskatchewan.
bulletContracts for the repair, renovation or improvement of real property.  However, contractors will be eligible to acquire tax-free building materials for use in fulfilling a contract.
bulletInsurance premiums effective for premium payment due dates on or after July 1, 2017.
bulletPermanently mounted equipment in the oil and gas sector - exemption will be repealed.

(2) The BC government announced on November 28, 2017 that effective January 1, 2018, the PST rate would be reduced from 7% to 3.5% on taxable purchases of electricity (e.g. electricity for business use).  Effective April 1, 2019, electricity will be fully exempt from PST.

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 Resources - GST/HST Rates

Revised: November 29, 2017

 

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