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There is nothing so easy to learn as experience and nothing so hard to apply.
- Josh Billings

HST Matrix for an Ontario Based Business

If your business is selling goods out of province, the HST rate may change. Use this HST Matrix as your guide. 

Nfld PEI NS NB Que Ont Man Sask Alta BC North** Export
13% 14% 14% 13% 5% 13% 5% 5% 5% 5% 5% 0%

 

**North means Yukon, Nunavut & Northwest Territories

Supplying a service:

The key is where is the service performed or contract negotiated? For example:

  1.  If the service is performed in Ontario for say an Alberta client, the rate is 13%
  2. An Ontario business has an independent sales representative resident in Alberta, the representative charges only 5% on the sales commission earned, since the representative made the sales in Alberta

NOTE: The above are general guidelines.

For specific circumstances contact us for a list of before and after HST. If you have any special concerns, please contact us.

To download this information in PDF format please click here.

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