7 September 2015

The rate of Harmonised Sales Tax is to increase in Newfoundland and Labrador. The current 8% rate of the PST element is to increase to 10%, meaning that the overall HST rate will go from 13% to 15%. The change will take effect on 1 January 2016. This was originally proposed in the Budget of 30 April 2015. The HST rate of 15% appears to be the highest of any Canadian province, along with Nova Scotia, although Québec is close behind with a combined GST and QST rate of 14.975%. At the other end of the scale, some of the smaller provinces do not impose Provincial Sales Tax at all, with GST at 5% being the only relevant tax.