Charge and collect the tax – Which rate to charge
How place of supply affects GST/HST rates
The rate of tax to charge depends on the place of supply. This is where you make your sale, lease, or other supply.
A zero-rated supply has a 0% GST/HST rate throughout all of Canada. For example, basic groceries are taxable at the rate of zero (0% GST/HST) in every province and territory.
The rate for other taxable supplies depends on the province or territory. The current rates are:
- 5% (GST) in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon
- 13% (HST) in Ontario
- 15% (HST) in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island
See previous rates (from January 1, 2008 to September 30, 2016
GST/HST rates from January 1, 2008 to September 30, 2016
| Province | July 1, 2016 to Sep. 30, 2016 | April 1, 2013 to June 30, 2016 | July 1, 2010 to March 31, 2013 | January 1, 2008 to June 30, 2010 |
|---|---|---|---|---|
| Alberta | 5% | 5% | 5% | 5% |
| British Columbia | 5% | 5% | 12% | 5% |
| Manitoba | 5% | 5% | 5% | 5% |
| New Brunswick | 15% | 13% | 13% | 13% |
| Newfoundland and Labrador | 15% | 13% | 13% | 13% |
| Northwest Territories | 5% | 5% | 5% | 5% |
| Nova Scotia | 15% | 15% | 15% | 13% |
| Nunavut | 5% | 5% | 5% | 5% |
| Ontario | 13% | 13% | 13% | 5% |
| Quebec | 5% | 5% | 5% | 5% |
| Prince Edward Island | 14% | 14% | 5% | 5% |
| Saskatchewan | 5% | 5% | 5% | 5% |
| Yukon | 5% | 5% | 5% | 5% |
For example, your store in Vancouver, B.C. delivers a mattress to your customer in Toronto, Ontario. You charge 13% HST on the sale because the place of supply is Ontario.
For detailed place-of-supply rules, see GST/HST rates and place-of-supply rules. Some supplies of products or services are GST/HST exempt.
To find out if your supply is taxable or exempt, see Type of supply.
If you supply a product or service to someone outside Canada, see GST/HST – Imports and Exports.
How to calculate the GST/HST
If you know your place of supply and type of supply, you can use the GST/HST calculator to calculate the amount of GST/HST to charge. If provincial sales tax (PST) is charged in the place of supply, calculate the GST on the price without the PST.
Whether or not to charge the GST/HST may depend on who the supply is made to. For more information, see:
Whether or not to charge the GST/HST also may depend on who makes the supply. For more information, see:
Special cases
Special cases
- Agents
- Auctioneers
- Barter transactions and barter-exchange networks
- Coin-operated machines
- Commercial lease
- Consignment sales
- Deposits and conditional sales
- Direct sellers
- Early-payment discounts and late-payment surcharges
- Freight transportation service
- Gift certificates
- Insurance claims
- Manufacturers' rebates
- Non-reimbursable coupons
- Other coupons
- Real estate agents (services)
- Reimbursable coupons
- Returnable beverage containers
- Returnable containers
- Returnable goods
- Sale-leaseback arrangements
- Sales of farmland
- Sales of owner-occupied homes
- Sales of a residence by a builder
- Sales of vacant land
- Trade-ins
- Tips and gratuities
- Volume discounts
- Warranty reimbursements
In special cases you have to calculate the tax differently (for example, the type of coupon). For more information, see GST/HST in special cases.
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