Retailers Need to Know GST/HST/PST Rates Across Canada
Yesterday, I was speaking with a friend who manufactures custom designed jewelry for customers/clients. She is in the process of updating her computer system to charge the appropriate amount of Canadian sales taxes (as at July 1, 2010). The applicable rates in Canada (as at July 1, 2010) are:
| Canadian Province | Federal GST Rate | HST Rate | Provincial Sales Tax Rate |
| British Columbia | 5% | 7% | N/A |
| Alberta | 5% | 0% | 0% |
| Saskatchewan | 5% | N/A | 7% |
| Manitoba | 5% | N/A | 7% |
| Ontario | 5% | 8% | N/A |
| Quebec | 5% | N/A | 7.5% (charged on GST incl price |
| New Brunswick | 5% | 8% | N/A |
| Nova Scotia | 5% | 10% | N/A |
| Newfoundland/Labrador | 5% | 8% | N/A |
| Prince Edward Island | 5% | N/A | 10% |
It is important to note that the tax rates can change (often in the Spring at the time budgets are tabled).
If a supplier is registered for GST purposes, they will have to charge (1) GST in respect of taxable sales in Canada and (2) HST at the applicable HST rate if the HST place of supply rules deem a supply to be made in a participating province.
The rules may be different on when a vendor must register for provincial sales tax purposes and charge provincial sales tax on a sale of goods in a province or on services in respect of tangible personal property.
Cyndee Todgham Cherniak is the founding lawyer of LexSage, a boutique international trade law and sales tax firm in Toronto,
Hi.....I am confused. My conpany will be shipping product from Ontario say to Prince Edward Island that does not have HST. Do we charge customer the Hst as is in Ontario where the goods were shipped from or the GST and Provincial tax as is in Prince Edward Island
Hi.....I am confused. My conpany will be shipping product from Ontario say to Prince Edward Island that does not have HST. Do we charge customer the Hst as is in Ontario where the goods were shipped from or the GST and Provincial tax as is in Prince Edward Island