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Province | Type | Prov. rate (%) | Combined fed./prov.rate (%) | Notes |
Alberta | GST | 0 | 5 | |
Northwest Territories | GST | 0 | 5 | |
Nunavut | GST | 0 | 5 | |
Yukon | GST | 0 | 5 | |
Nova Scotia | HST | 10 | 15 | |
Prince Edward Island | GST + PST | 10.5 effective10 nominal | 15.5 eff. 15 nom. | 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 effective9.5 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. |
(表格中的数据来源于Wikipedia)