HST Rates
The applicable harmonized sales tax (HST) rates differ from one participating province to another. Although the federal component is 5% in all participating provinces, the provincial component can vary from one province to another.
The table below shows the provincial and federal components for each participating province.
|
Provinces where the HST applies
|
As of July 1, 2010
|
|
HST rate
|
Provincial HST component
|
Federal HST component
|
|
British Columbia
|
12%
|
7%
|
5%
|
|
New Brunswick
|
13%
|
8%
|
5%
|
|
Nova Scotia
|
15%
|
10%
|
5%
|
|
Ontario
|
13%
|
8%
|
5%
|
|
Newfoundland and Labrador
|
13%
|
8%
|
5%
|
- Note
- From January 1, 2008, to June 30, 2010, the HST rate was 13% in the participating provinces of New Brunswick, Newfoundland and Labrador and Nova Scotia.