Canadian rates & sources

Rates are statutory constants seeded from official sources, refreshed when a budget act changes them. Every response carries the statute_ref and effective_from for the served rate.

Province	Combined	Detail	Effective	Source
ON	13%	HST	2010-07-01	CRA GST/HST rates
NB	15%	HST	2016-07-01	CRA GST/HST rates
NL	15%	HST	2016-07-01	CRA GST/HST rates
NS	14%	HST (was 15%)	2025-04-01	CRA GST/HST rates, NS Budget 2025
PE	15%	HST	2016-10-01	CRA GST/HST rates
BC	12%	GST 5 + PST 7	2013-04-01	CRA + gov.bc.ca
SK	11%	GST 5 + PST 6	2017-03-23	CRA + saskatchewan.ca
MB	12%	GST 5 + RST 7	2019-07-01	CRA + gov.mb.ca
QC	14.975%	GST 5 + QST 9.975	2013-01-01	CRA + Revenu Québec
AB / NT / NU / YT	5%	GST only	2008-01-01	CRA

Québec note: since 2013-01-01 the QST applies to the GST-exclusive selling price, so the combined rate is exactly additive (14.975%) — no tax-on-tax.