✔ Summary table of Canadian sales tax rates (PST / GST / HST)
✔GST rates by province since January 1991
✔ How to calculate the provincial part of HST
✔ How to calculate the simplified rate
✔ When is it mandatory to register for GST/HST?
✔ GST HST rates at July 1, 2010
✔ Quick Method rates
This table of the GST HST rates by province since it began on January 1, 1991 is an excellent reference for bookkeepers doing backwork. It is especially helpful when doing 2010 bookkeeping as the sales tax rates and rules were in transition across Canada. New place of supply rules came into effect on July 1, 2010.
I've also included a table summarizing the current GST HST PST rates by province and territory.
Looking for Tax Compliance Filing Deadlines and Due Dates?
Period | GST | HST | NL HST |
NB HST |
NS HST |
PEI HST |
BC HST |
QST/GST Harmonized |
---|---|---|---|---|---|---|---|---|
Oct 1, 2016 on | 5% | 13% | 15% | 15% | 15% | 15% | -- | 9.975% /5% |
Jul 1, 2016 on | 5% | 13% | 15% | 15% | 15% | 14% | -- | 9.975% /5% |
Apr 1, 2016 to Jun 30, 2016 | 5% | 13% | 13% | 15% | 15% | 14% | -- | 9.975% /5% |
Apr 1, 2013 to Dec 31, 2015 | 5% | 13% | 13% | 13% | 15% | 14% | -- | 9.975% /5% |
Simplified rates* | 4.762% | 11.504% | 11.504% | 11.504% | 13.043% | 12.281% | -- | ?% |
Jan 1 2013 to Mar 31, 2013 | 5% | 13% | 13% | 13% | 15% | -- | 12% | 9.975% /5% |
Simplified rates* | 4.762% | 11.504% | 11.504% | 11.504% | 13.043% | 12.281% | 10.714% | ?% |
Jul 1 2010 to Dec 31, 2012 | 5% | 13% | 13% | 13% | 15% | -- | 12% | -- |
Simplified rates* | 4.762% | 11.504% | 11.504% | 11.504% | 13.043% | -- | 10.714% | -- |
TRANSITIONAL | RULES | BEGAN | MAY 1, | 2010 | ||||
Jan 1 2008 to June 30 2010 | 5% | 13% | 13% | 13% | 13% | -- | -- | -- |
Simplified rates* | 4.762% | 11.504% | 11.504% | 11.504% | 11.504% | -- | -- | -- |
Jul 1 2006 to Dec 31 2007 | 6% | 14% | 14% | 14% | 14% | -- | -- | -- |
Simplified rates* | 5.660% | 12.281% | 12.281% | 12.281% | 12.281% | -- | -- | -- |
Apr 1 1997 to Jun 30 2006 | 7% | 15% | 15% | 15% | 15% | -- | -- | -- |
Simplified rates* | 6.542% | 13.043% | 13.043% | 13.043% | 13.043% | -- | -- | -- |
Jan 1 1991 to Mar 31 1997 | 7% | -- | -- | -- | -- | -- | -- | -- |
Simplified rates* | 6.542% | -- | -- | -- | -- | -- | -- | -- |
HST rate % - Federal Part % = Provincial Part %
For example in Ontario since July 1, 2010:
HST rate 13% - Federal Part 5% = Provincial Part 8%
The CRA publishes the current and historical GST HST rates on their website at Businesses> GST/HST > GST/HST rates.
The simplified GST/HST rate for purchases is calculated as follows:
For example - 5/105 times $2456.89 including GST = $116.99 GST paid
For example - 13/113 times $2456.89 including HST = $282.65 GST paid
It is my understanding that if you use the simplified method, you should have been self assessing HST between October 14, 2009 and April 30, 2010 ... holding and remitting after the June 30, 2010 reporting period.
If you own a business in Canada, you must register for GST and collect it if your annual sales is greater than $30,000.
Registration under $30,000 in sales is optional. If you are starting up your business and your sales will be less than $30,000, you should still register. It allows you to recover your input tax credits (ITCs) on start-up costs and normal purchases.
PST GST HST rates April 1, 2013 to March 23, 2017 (current)
Province |
GST/HST Rate (%) |
PST/QST Rate (%) |
Combined Rate(%) |
---|---|---|---|
Alberta | 5 | not applicable | 5 |
British Columbia (3) | 5 | 7 | 12 |
Manitoba | 5 | 8 Jul 2013 7 before Jul 2013 | 13 12 |
New Brunswick | 15 Jul 2016 13 Apr 2013 | not applicable | 15 13 |
Newfoundland & Labrador (6) | 15 Jul 2016 13 Apr 2013 | not applicable | 15 13 |
Northwest Territories | 5 | not applicable | 5 |
Nova Scotia (5) | 15 | not applicable | 15 |
Nunavut Territory | 5 | not applicable | 5 |
Ontario | 13 | not applicable | 13 |
Prince Edward Island (1) & (2) | 15 Oct 2016 14 Apri 2013 5 before Apr 2013 | 0 current 10 before Apr 2013 | 15 14 15.5 |
Quebec (1) & (4) | 5 | 9.975 Jan 2013 9.5 Jan 2012 8.5 Jan 2011 7.5 July 2010 |
14.975 14.975 13.925 12.875 |
Saskatchewan |
5 5 | 6 Mar 23/17 5 B4 Mar 23/17 | 11 10 |
Yukon Territory | 5 | not applicable | 5 |
Footnotes:
PST GST HST rates on July 1, 2010
PST GST HST rates before July 1, 2010
Source: You used to be able to find the above list at the Canada Business website. The rates were located in the Canada-Saskatchewan GST/HST service section ... about mid-way down the page. The site has since been revised and I can no longer locate the table.
What I really liked about the table was that it included the effective combined rates for PEI (prior to April 2013) and Quebec (prior to January 2013) as they charged PST on GST.
With the introduction of different HST rates in BC and Nova Scotia on July 1, 2010, this simplified method of accounting may require a bit more paperwork than before ... depending on your customer base.
You now need to track your sales by the four groups:
As this topic is a bit more complex now, the GST HST Quick Method rates are now are their own page.
Bookkeeping Essentials > Sales Tax Guide > Sales Tax Rates By Province