Page 139 - 加拿大升學移民實戰

加拿大稅制概覽

每個省份的增值稅 (2022 年度 ) 稅率如下：
Total
Province Type PST GST HST
Tax Rate
Alberta GST 5% 5%
British GST + PST 7% 5% 12%
Columbia
Manitoba GST + PST 7% 5% 12%
New
Brunswick HST 15% 15%
Newfoundland
and Labrador HST 15% 15%
Northwest
Territories GST 5% 5%

Nova Scotia HST 15% 15%
Nunavut GST 5% 5%
Ontario HST 13% 13%
Prince Edward HST 15% 15%
Island
Quebec GST + *QST *9.975% 5% 14.98%
Saskatchewan GST + PST 6% 5% 11%
Yukon GST 5% 5%
Sources:https://www.retailcouncil.org/resources/quick-facts/sales-tax-rates-
by-province/

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