PST/GST/HST for All Provinces in Canada
| Province | PST/RST/QST | GST | Sales Taxes/HST |
|---|---|---|---|
| Alberta | 0% | 5% | 5% |
| British Columbia | 7% | 5% | 12% |
| Manitoba | 7% (RST) | 5% | 12% |
| New Brunswick | 10% | 5% | 15% (HST) |
| Newfoundland and Labrador | 10% | 5% | 15% (HST) |
| Northwest Territories | 0% | 5% | 5% |
| Nova Scotia | 10% | 5% | 15% (HST) |
| Nunavut | 0% | 5% | 5% |
| Ontario | 8% | 5% | 13% (HST) |
| Prince Edward Island | 10% | 5% | 15% (HST) |
| Québec | 9.975% (QST) | 5% | 14.975% |
| Saskatchewan | 6% | 5% | 11% |
| Yukon | 0% | 5% | 5% |
Harmonized Sales Tax (HST)
Which provinces participate in Harmonized Sales Tax (HST)?
Nova Scotia, New Brunswick, Newfoundland and Labrador, Prince Edward Island, and Ontario. In these provinces, the HST is applied at a single rate, a combination of the provincial and federal rates.
Goods and Services Tax (GST)/Provincial Sales Tax (PST)
Which provinces implement the GST+PST system?
British Columbia (PST+GST), Manitoba (RST+GST), Quebec (QST+GST),
Saskatchewan (PST+GST)
Which Provinces/Territories adopt the GST only?
What are the exemptions/rebate to the HST for new homes?
GST/PST New Housing Rebate in Ontario
HST in Ontario is 13% (8% PST + 5% GST)
The rebate you can receive for the PST portion is 75% of the PST tax amount, capped at a maximum of $24,000.
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
GST/PST New Housing Rebate in British Columbia
Sales Taxes in British Columbia is 12% (7% PST + 5% GST)
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
For PST rebate, the ownership-transfer date or the date marking 60 days after the condominium registration must be before April 1, 2013. Nevertheless, if your purchase was made after that date, you may be eligible for the BC Transition Tax Rebate, designed to provide compensation in such cases.
GST New Housing Rebate in Manitoba
Sales Taxes in Manitoba is 12% (7% RST + 5% GST)
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
GST New Housing Rebate in Alberta
Sales Taxes in Alberta is 5% (GST)
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
HST New Housing Rebate in New Brunswick
HST in New Brunswick is 15% (10% PST + 5% GST)
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
HST New Housing Rebate in Newfoundland and Labrador
HST in Newfoundland and Labrador is 15% (10% PST + 5% GST)
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
GST New Housing Rebate in Northwest Territories
Sales Taxes in Northwest Territories is 5% (GST)
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
HST New Housing Rebate in Nova Scotia
HST in Nova Scotia is 15% (10% PST + 5% GST)
The rebate you can receive for the PST portion is 18.75% of the PST tax amount, capped at a maximum of $3,000.
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
GST New Housing Rebate in Nunavut
Sales Taxes in Nunavut is 5% (GST)
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
HST New Housing Rebate in Prince Edward Island
HST in Prince Edward Island is 15% (10% PST + 5% GST)
You might qualify for the PEI Transition Tax Rebate pertaining to the PST portion.
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
GST/QST New Housing Rebate in Québec
Sales Taxes in Québec is 14.975% (9.975% PST + 5% GST)
You can receive a rebate of up to 50% of the QST paid, with a maximum QST rebate of $9,975.
The rebate amount gradually decreases as the purchase price or fair market value (FMV) of the land and the new or substantially renovated residential unit exceeds $200,000.
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
Sales Taxes New Housing Rebate in Saskatchewan
Sales Taxes in Saskatchewan is 11% (6% PST + 5% GST)
You can receive a rebate of up to 42% of the PST.
The rebate amount gradually decreases as the total price exceeds $350,000, and no rebate after $450,000 or more.
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
GST New Housing Rebate in Yukon
GST in Saskatchewan is 5%
For prices below $350k, the rebate is 36% of the GST, with a maximum of $6,300. Between $350k and $450k, a reduced sliding scale applies, and for amounts above $450k, the rebate is $0.
*GST Rebate Formula for $350k – $450k: $6,300 x [$450,000 – the purchase price] / $100,000
