On July 1, 2016, the rate of the harmonized sales tax (HST) in Newfoundland and Labrador was increased to 15% (a federal part of 5% and a provincial part of 10%).

Therefore, GST registrants must collect the 15% HST on taxable supplies (excluding zero-rated supplies) made in Newfoundland and Labrador.

For more information on the HST, see What is the HST?