Tax Table
Canadian Tax Tables – as of July 1st, 2013
Province of Delivery |
GST |
PST |
HST |
| Alberta | 5% | – | – |
| British Columbia | 5% | 7% | – |
| Manitoba | 5% | 8% | – | New Brunswick | – | – | 13% |
| Newfoundland & Labrador | – | – | 13% |
| Northwest Territories | 5% | – | – |
| Nova Scotia | – | – | 15% |
| Nunavut | 5% | – | – |
| Ontario | – | – | 13% |
| Prince Edward Island | – | – | 14% |
| Quebec | 5% | 9.975% | – |
| Saskatchewan | 5% | 5% | – |
| Yukon Territory | 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 + 8% PST
Payable When: PST is payable only when cleared in MB port and destined for a MB address otherwise 8% applies at the time of importation.
New Brunswick
Rate for Commercial Use: 13%
Payable When: 5% on importation, and 8% on GST Return
Rate for non Commercial use: 13%
Payable When: On importation
Newfoundland
Rate for Commercial Use: 13%
Payable When: 5% on importation, and 8% on GST Return
Rate for non Commercial use: 13%
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 9% on GST/HST Return
Rate for non Commercial use: 14%
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 + 5% 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