Tables of GST and QST Rates

The following tables show the rates of the GST and QST since their implementation.

GST Rates

Period

Rate

January 1, 1991 – June 30, 2006

7%

July 1, 2006 – December 31, 2007

6%

January 1, 2008 – present

5%
QST Rates

Period

Rate

July 1, 1992 – May 12, 1994

8% and 4%1

May 13, 1994 – December 31, 1997

6.5%

January 1, 1998 – December 31, 2010

7.5%

January 1, 2011 – December 31, 2011

8.5%

January 1, 2012 – December 31, 2012

9.5%
As of January 1, 2013 9.975%
Note
  1. The 8% rate applied on the supply of corporeal movable property (including electricity and gas) and the supply of telephone and telecommunications services. Note that the supply of these types of property and services was already taxable before the QST took effect.

    The 4% rate applied to the supply of services (except telephone and telecommunications services) and the supply of immovable property and incorporeal movable property. Note that these types of supplies became taxable when the QST took effect.

For the HST rates in effect by period in participating provinces, visit the Canada Revenue Agency website.

Last Updated: 2012-12-31