ANN-01 — GST/HST rates

Current — Verified against the live source. Safe to cite.

GST 5%: AB, BC, MB, NT, NU, QC, SK, YT. HST: ON 13%, NS 14% (reduced from 15% effective 1 April 2025), NB 15%, NL 15%, PEI 15%

Sources

Rate table (primary)

Record

Anchor ID: ANN-01 (permanent)
Jurisdiction: MULTI
Section: Part 3 — rates and dollar figures
Verified: 2026-08-27 — by a person, against the source
Review cycle: january

Changes mentioning ANN-01

Date	Change
28 Aug 2026	Stale rate boxes are now quantified. Of 34 mirrored documents, the NS-at-15% box appears in 11: Notice 311, Notice 334, B-105, B-110, 17-9, 3-6, 18-4, 4-5-3, 8-4, GI-176 and GI-184. Worse in the older texts — Memorandum 3-1 and 19-1 state GST at 7%, P-182R bills GST at 7% in a worked example, and RC4081's Nova Scotia example computes HST at 15% throughout. Only RC4034 (Rev. 25), RC4058 (Rev. 25) and 3-3-6 (April 2026) are rate-current, each showing NS at 14%. Rates come from ANN-01 only

Date

Change

28 Aug 2026

Stale rate boxes are now quantified. Of 34 mirrored documents, the NS-at-15% box appears in 11: Notice 311, Notice 334, B-105, B-110, 17-9, 3-6, 18-4, 4-5-3, 8-4, GI-176 and GI-184. Worse in the older texts — Memorandum 3-1 and 19-1 state GST at 7%, P-182R bills GST at 7% in a worked example, and RC4081's Nova Scotia example computes HST at 15% throughout. Only RC4034 (Rev. 25), RC4058 (Rev. 25) and 3-3-6 (April 2026) are rate-current, each showing NS at 14%. Rates come from ANN-01 only

The full changelog