Provincial Sales Taxes
Separate Provincial Sales Taxes (PST) are collected in the provinces of Manitoba, Prince Edward Island, Quebec (Quebec Sales Tax or QST, French: Taxe de vente du Québec or TVQ), and Saskatchewan. Prince Edward Island plans on switching to a HST on April 1 2013, the same date that British Columbia is scheduled to revert to a separate GST/PST after their adoption of a HST in 2010 was rejected in a referendum. Goods to which the tax is applied vary by province, as does the rate. Moreover, for those provinces whose provincial sales tax is applied to the combined cost and GST, provincial revenues decline or increase with respective changes in the GST. Of the provincial sales taxes, only the QST (and the HST) are value-added; the rest are cascading taxes.
| Province | Type | Prov. rate (%) | Total Tax Rate (%) | Notes |
|---|---|---|---|---|
| Alberta | GST | 0 | 5 | There is a 4% tax on lodging and 4% tax on hotel room fees. |
| British Columbia | HST | 7 | 12 | |
| Manitoba | GST + PST | 7 | 12 | |
| New Brunswick | HST | 8 | 13 | |
| Newfoundland and Labrador | HST | 8 | 13 | |
| Northwest Territories | GST | 0 | 5 | |
| Nova Scotia | HST | 10 | 15 | |
| Nunavut | GST | 0 | 5 | |
| Ontario | HST | 8 | 13 | Restaurant meals (whether dine-in or take-out, and including fast food) under $4 are exempt from the Ontario portion. Alcoholic beverages purchased from licensed restaurants are subject to an Ontario rate of 10% rather than 8%. |
| Prince Edward Island | GST + PST | 10.5 effective 10 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 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%. |
| Saskatchewan | GST + PST | 5 | 10 | There is a separate 10% liquor consumption tax. The non-alcoholic portion of a restaurant meal is not taxed. |
| Yukon | GST | 0 | 5 |
| Canada portal |
Read more about this topic: Sales Taxes In Canada
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