HST stands for harmonized sales tax in Canada. It is a combination of federal and provincial taxes on goods and services in 5 Canadian provinces. Under this tax rate is 15% in all participating provinces except Ontario, where it is 13%.
Out of ten provinces in Canada, 5 use the HST (Harmonized sales tax). In 1997, New Brunswick, Nova Scotia, Newfound and Labrador applied for the HST (Harmonized sales tax). Later in the year 2010, Ontario and British Columbia (BC) joined the program but three years later BC exited the program and reinstated its provincial sales tax system after an estimated 55% of the province’s residents voted to end the HST. Prince Edward Island replaced its provincial sales tax (PST) with the Harmonized sales tax in the year 2013.
The tax rate has been decided 15% for all the participating provinces but it is Ontario where HST is only 13%.
BC, Saskatchewan, Quebec, and Manitoba apply the provincial system in addition to the separate federal sales tax. Several provinces apply only the federal goods and services sales tax. The provinces of Alberta, Northwest Territories, Nunavut, and Yukon do not have any provincial sales taxes.
Since January 2019, there have been no changes to the HST, PST, and GST of any province or territory on Canada.
Regarding to the book sales, it is said that only GST must be taken into consideration in this type of calculation, PST should be excluded from it. In some provinces, HST must be used.
In Ontario there are some items such as groceries, some kind of drugs, child care and others that are excluded from the sales taxes.
The Harmonized Sales Tax (HST) is 13% in Ontario.
On March 23, 2017, the Saskatchewan PST as raised from 5% to 6%. (see the article).
Tax rate for all canadian remain the same as in 2016. In fact, the last increase in HST was for Prince Edward Island (a raise of 1%) on october 1st 2016 (see the article).
|Canada’s Province||Rate type (HST, GST, PST)||Provincial rate||Canada rate||Total|
|British Columbia (BC)||GST+PST||7%||5%||12%|
|Manitoba||GST+PST||7% (before july 1st 2019 = 8%)||5%||13%|
|Newfoundland and Labrador||HST||10%||5%||15%|
|Prince Edward Island (PEI)||HST||10%||5%||15%|
|Québec||GST + QST||9.975%||5%||14.975%|
|Saskatchewan||GST + PST||6%||5%||11%|