Tables of GST and QST Rates

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

For the HST rates in effect by period in participating provinces, visit the Government of Canada website.

GST rates
PeriodRate
January 1, 1991 – June 30, 20067%
July 1, 2006 – December 31, 20076%
January 1, 2008 – present5%
QST rates
PeriodRate
July 1, 1992 – May 12, 19948% and 4%1
May 13, 1994 – December 31, 19976.5%
January 1, 1998 – December 31, 20107.5%
January 1, 2011 – December 31, 20118.5%
January 1, 2012 – December 31, 20129.5%
January 1, 2013 – present9.975%
  1. The 8% rate applied to the supply of corporeal movable property (including electricity and gas) and the supply of telephone and telecommunications services. The supply of these properties 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. The supply of these properties and services became taxable when the QST took effect.

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