# RATE-01 — Rates — see ANN-01 in Part 3. Rates move; keep them in the annual table

**Flag: Current** — Verified against the live source. Safe to cite.

Rates — see ANN-01 in Part 3. Rates move; keep them in the annual table

## Sources

- Rate table (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html

Jurisdiction: MULTI · Verified 2026-08-27 · Review: legislative