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2012 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.

(1) The sales tax is applied to the total of the selling price plus the GST.  The 9.5% QST rate is effective January 1, 2012.  Effective January 1, 2013, the QST rate will be 9.975%, but will no longer be charged on GST.  This results in no change to the total tax.

(2) The sales tax in PE is applied to the total of the selling price plus the GST.  As per the PE 2012 Budget, PEI will remove the provincial sales tax and implement HST, with a rate of 14%, effective April 1, 2013.
(3) BC still has some sales taxes, such as the tax on designated property (vehicles, boats and aircraft).  See the link above to BC Consumer Taxes for more information.  The HST in BC was overturned by a referendum, so BC will return to a 7% PST plus 5% GST system April 1, 2013.

(4) 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.

(5) NS 2012 Budget announced that their HST rate will be reduced to 14% on July 1, 2014 and 13% on July 1, 2015.

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 (CRA) Resources

Charge and collect the tax - Which rate to charge

Revised: October 29, 2024