Provincial rate is nominally 10%, but is also applied to federal 5% GST. Effective provincial rate is 10.5%. PEI plans to introduce a 14% HST on April 1 2013.
Quebec
GST + QST
9.975
effective
9.5
nominal
14.975 eff.
14.5 nom.
Provincial rate is nominally 9.5%, but is also applied to federal 5% GST. Effective provincial rate is 9.975%.
New Brunswick
HST
8
13
Newfoundland and Labrador
HST
8
13
Ontario
HST
8
13
Manitoba
GST + PST
7
12
British Columbia
HST
7
12
Scheduled to revert to a separate GST/PST, with a PST of 7%, after their adoption of a HST in 2010 was rejected in a
referendum
.
Saskatchewan
GST + PST
5
10
There is a separate 10% liquor consumption tax. The non-alcoholic portion of a restaurant meal is not taxed.