Alberta
– Sales Tax Rate: 5% GST only.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Nexus established through a physical presence, such as an office, employee, or significant property.
British Columbia
– Sales Tax Rate: 12% total (5% GST + 7% PST).
– Exemptions: Basic groceries, prescription drugs, children’s clothing and footwear, books, bicycles.
– Nexus Rules: Nexus through physical presence, soliciting sales, or significant sales/revenue thresholds.
Manitoba
– Sales Tax Rate: 12% total (5% GST + 7% PST).
– Exemptions: Basic groceries, prescription drugs, children’s clothing, books, diapers.
– Nexus Rules: Nexus through physical presence, employees, agents, or significant property.
New Brunswick
– Sales Tax Rate: 15% HST.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Registration required for businesses selling/leasing goods or providing taxable services.
Newfoundland and Labrador
– Sales Tax Rate: 15% HST.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Nexus through physical presence, such as an office, warehouse, or employees.
Northwest Territories
– Sales Tax Rate: 5% GST only.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Nexus through physical presence or regular solicitation of orders.
Nova Scotia
– Sales Tax Rate: 15% HST.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Registration required for businesses selling/leasing goods or providing taxable services.
Nunavut
– Sales Tax Rate: 5% GST only.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Nexus through physical presence or regular solicitation of orders.
Ontario
– Sales Tax Rate: 13% HST.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Registration required for businesses selling/leasing goods or providing taxable services.
Prince Edward Island
– Sales Tax Rate: 15% HST.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Nexus through physical presence, such as an office, warehouse, or employees.
Quebec
– Sales Tax Rate: 14.975% total (5% GST + 9.975% QST).
– Exemptions: Basic groceries, prescription drugs, children’s clothing, books, diapers.
– Nexus Rules: Registration required for QST if physical presence, employees, agents, or sales thresholds are met.
Saskatchewan
– Sales Tax Rate: 11% total (5% GST + 6% PST).
– Exemptions: Basic groceries, prescription drugs, children’s clothing, books.
– Nexus Rules: Nexus through physical presence, employees, agents, or significant property.
Yukon
– Sales Tax Rate: 5% GST only.
– Exemptions: Basic groceries, prescription drugs, medical devices.
– Nexus Rules: Nexus through physical presence or regular solicitation of orders.
Summary Table of Sales Tax Rates
| Province/Territory | GST | PST | HST | Total Tax Rate |
|---|---|---|---|---|
| Alberta | 5% | 0% | 0% | 5% |
| British Columbia | 5% | 7% | 0% | 12% |
| Manitoba | 5% | 7% | 0% | 12% |
| New Brunswick | 5% | 0% | 10% | 15% |
| Newfoundland and Labrador | 5% | 0% | 10% | 15% |
| Northwest Territories | 5% | 0% | 0% | 5% |
| Nova Scotia | 5% | 0% | 10% | 15% |
| Nunavut | 5% | 0% | 0% | 5% |
| Ontario | 5% | 0% | 8% | 13% |
| Prince Edward Island | 5% | 0% | 10% | 15% |
| Quebec | 5% | 9.98% | 0% | 14.98% |
| Saskatchewan | 5% | 6% | 0% | 11% |
| Yukon | 5% | 0% | 0% | 5% |
