How much GST or HST should I charge? – GST and HST rates by province

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How much GST or HST should I charge? – GST and HST rates by province

When you are registered to collect GST or HST and make a sale of goods or services to payer in another province, you must charge the rate of GST or HST according to the rate in the payer’s province.

For example, if you are a vendor based in Ontario and registered to collect HST, and you make a sale in Alberta, you must charge 5% GST, not 13% HST on that sale.

Here are the rates for each province as of January 1, 2018:

Participating Provinces (provinces which charge HST)
New Brunswick – 15% HST
Newfoundland and Labrador – 15% HST
Nova Scotia – 15% HST
Ontario – 13% HST
Prince Edward Island – 15% HST

Non-Participating Provinces and Territories (provinces which charge GST)
The following provinces charge only 5% GST*

Alberta
British Columbia
Manitoba
Northwest Territories
Nunavut
Yukon Territory
Quebec
Saskatchewan

*While most of these provinces also charge a provincial sales tax (PST) internally, that rate is irrelevant to vendors who are based outside a given province. Hence, a vendor who is based in another province only has to charge 5% GST and no other sales tax in any non-participating province.

Need help with registering for, calculating, or filing your GST or HST returns? Contact us.

By |January 23rd, 2018|Tax Education, Two Minute Tax Tips|Comments Off on How much GST or HST should I charge? – GST and HST rates by province

About the Author:

Sunny Widerman has been preparing income tax returns for entrepreneurial Canadians and their friends since 2002. Her friendly, non-judgemental approach to tax services and advice and lively public speaking style have made her a favourite among audiences and clients alike.