2012 Sales Tax Rates in Canadian Provinces and Territories

The following table shows the general rates of provincial sales taxes or HST for most purchases, and provides links to the provincial (or federal) web sites regarding provincial retail sales taxes.

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(1) The sales tax is applied to the total of the selling price plus the GST.  The 9.5% QST rate is effective January 1, 2012.
(2) The sales tax in PE is applied to the total of the selling price plus the GST.
(3) BC still has some sales taxes, such as the tax on designated property (vehicles, boats and aircraft).  See the link above to BC Consumer Taxes for more information.  The HST in BC was overturned by a referendum, so BC will return to a PST plus GST system some time in 2013.
(4) Ontario still has retail sales tax on insurance and on private sales of used motor vehicles.  See the link to Ontario Retail Sales Tax for more information.

Businesses which sell taxable goods and/or services in each province are required to register as a vendor to collect the provincial retail sales tax where applicable.

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