Remittance rates for businesses that provide services
The next group of remittance rates is for businesses that do not qualify to use the first group of remittance rates, mentioned in the previous section. Generally, these rates
are for use by small businesses that provide services.
The following are examples of businesses that may use this group of remittance rates:
GST/HST quick method remittance rates for businesses that provide services, based on the province where the permanent establishment (PE) of a business is located
Column 1: Column 2: Column 3: Column 4:
PE located where GST at 5% PE located where HST at 12% PE located where HST at 13% PE located where HST at 14% Column 5:
applies applies applies applies where HST at 15% app
Supplies where GST at 5% applies 3.6% 2.1% 1.8% 1.6% 1.4%
Supplies where HST at 12% applies 9.7% 8.2% 8.0% N/A 7.6%
Supplies where HST at 13% applies 10.5% 9.0% 8.8% 8.6% 8.4%
Supplies where HST at 14% applies 11.3% N/A 9.6% 9.4% 9.2%
Supplies where HST at 15% applies 12.0% 10.6% 10.4% 10.2% 10.0%
2018 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.
Prov/ 2018 Rate
Provincial Web Sites
Terr GST/HST PST
AB 5% GST n/a
BC Consumer Taxes
BC 5% GST 7%(2)
[Link] PST in BC
MB 5% GST 8% Manitoba Retail Sales Tax
NB 15% HST n/a New Brunswick HST
NL 15% HST n/a Newfoundland & Labrador HST
NS 15% HST n/a Nova Scotia HST
NT 5% GST n/a
NU 5% GST n/a
Ontario Retail Sales Tax
ON 13% HST n/a(1) [Link] Ontario HST
Ontario HST
PE 15% HST n/a Prince Edward Island HST
Quebec Consumption Taxes - Businesses
QC 5% GST 9.975% Quebec Consumption Taxes - Individuals
Basic Rules for GST and QST - rates
SK 5% GST 6% Saskatchewan Provincial Sales Tax
YT 5% GST n/a
Federal tax rates for 2018
15% on the first $46,605 of taxable income, +
20.5% on the next $46,603 of taxable income (on the portion of taxable income over 46,605 up to $93,208), +
26% on the next $51,281 of taxable income (on the portion of taxable income over $93,208 up to $144,489), +
29% on the next $61,353 of taxable income (on the portion of taxable income over 144,489 up to $205,842), +
33% of taxable income over $205,842.
Provincial and territorial tax rates for 2018
Tax for all provinces (except Quebec) and territories is calculated the same way as federal tax.
Form 428 is used to calculate this provincial or territorial tax. Provincial or territorial specific non-refundable tax credits are also calculated on
Form 428.
Provincial and territorial tax rates (combined chart)
Provinces and territories Rates
Prince Edward Island 9.8% on the first $31,984 of taxable income, +
13.8% on the next $31,985, +
16.7% on the amount over $63,969
Nova Scotia 8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820, +
17.5% on the next $57,000, +
21% on the amount over $150,000
New Brunswick 9.68% on the first $41,675 of taxable income, +
14.82% on the next $41,676, +
16.52% on the next $52,159, +
17.84% on the next $18,872, +
20.3% on the amount over $154,382
Quebec Go to Income tax rates (Revenu Québec Web site).
Ontario 5.05% on the first $42,960 of taxable income, +
9.15% on the next $42,963, +
11.16% on the next $64,077, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000
Manitoba 10.8% on the first $31,843 of taxable income, +
12.75% on the next $36,978, +
17.4% on the amount over $68,821
Saskatchewan 10.5% on the first $45,225 of taxable income, +
12.5% on the next $83,989, +
14.5% on the amount over $129,214
Alberta 10% on the first $128,145 of taxable income, +
12% on the next $25,628, +
13% on the next $51,258, +
14% on the next $102,516, +
15% on the amount over $307,547
British Columbia 5.06% on the first $39,676 of taxable income, +
7.7% on the next $39,677, +
10.5% on the next $11,754, +
12.29% on the next $19,523, +
14.7% on the next $39,370, +
16.8% on the amount over $150,000