Reduced VAT / GST rate

0

Standard VAT / GST rate

5 + additional provincial harmonized rate in certain provinces (max. additional 10%) ^[1]

High VAT / GST rate

Not applicable

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[1] Five provinces harmonized their provincial sales taxes with the GST such that in these provinces the GST/Harmonized Sales Tax (HST) applies at a combined rate of 15% (New Brunswick, Nova Scotia, Newfoundland and Prince Edward Island) and 13% (Ontario). In addition to the 5% GST, supplies made in the province of Quebec are subject to a provincial value added tax called Quebec Sales Tax (QST), which applies at a rate of 9.975%. In addition to the federal GST, the provinces of British Columbia (generally, 7%), Saskatchewan (6%) and Manitoba (7%) impose a Provincial Sales Tax (PST), which are sales and use taxes.