Canadian Tax Tables - Tax Rates by Canadian Province
Canadian Tax Tables:
Province of Delivery | GST | PST | HST |
5% | - | - | |
5% | 7% | - | |
5% | 7% | - | |
- | - | 15% | |
- | - | 15% | |
5% | - | - | |
- | - | 15% | |
5% | - | - | |
- | - | 13% | |
15% | |||
5% | 9.975% | - | |
5% | 6% | - | |
5% | - | - |
Alberta
Rate for Commercial Use: 5%
Payable When: On importation
Rate for non Commercial use: 5%
Payable When: On importation
British Columbia
Rate for Commercial Use: 5%
Payable When: On importation
Rate for non Commercial use: 5% GST + 7% PST
Payable When: PST is payable only when cleared in BC port and destined for a BC address otherwise 7% applies at the time of importation.
Manitoba
Rate for Commercial Use: 5%
Payable When: On importation
Rate for non Commercial use: 5% GST + 7% PST
Payable When: PST is payable only when cleared in MB port and destined for a MB address otherwise 7% applies at the time of importation.
New Brunswick
Rate for Commercial Use: 15%
Payable When: 5% on importation, and 10% on GST Return
Rate for non Commercial use: 15%Payable When: On importation
Newfoundland
Rate for Commercial Use: 15%
Payable When: 5% on importation, and 10% on GST Return
Rate for non Commercial use: 15%
Payable When: On importation
Northwest Territories
Rate for Commercial Use: 5%
Payable When: On importation
Rate for non Commercial use: 5%
Payable When: On importation
Nova Scotia
Rate for Commercial Use: 15%
Payable When: When: 5% on importation, and 10% on GST/HST Return
Rate for non Commercial use: 15%
Payable When: On importation
Nunavut
Rate for Commercial Use: 5%
Payable When: On importation
Rate for non Commercial use: 5%
Payable When: On importation
Ontario
Rate for Commercial Use: 5%
Payable When: On importation and 8% on GST/HST Return
Rate for non Commercial use: 13%
Payable When: On importation
Prince Edward Island
Rate for Commercial Use: 5%
Payable When: 5% on importation and 10% on GST/HST Return
Rate for non Commercial use: 15%
Payable When: On importation
Quebec
Rate for Commercial Use: 5%
Payable When: On importation
Rate for non Commercial use: 14.975% (5% GST + 9.75% PST - payable on GST also)
Payable When: PST is payable at importation only when cleared at a PQ port and destined for a PQ address otherwise 5% GST applies at time of importation.
Saskatchewan
Rate for Commercial Use: 5%
Payable When: On importation
Rate for non Commercial use: 5% GST + 6% PST
Payable When: PST is payable only when cleared in SK port and destined for a SK address otherwise 5% applies at the time of importation.
Yukon
Rate for Commercial Use: 5%
Payable When: On importation
Rate for non Commercial use: 5%
Payable When: On importation