Canada
CAN·Americas
Official Tax Sources
Unique / Country-Specific Tax
Small Business Deduction; GST/HST; provincial levies
Source: canada.caNotes
CRA
Regional Tax Variations (13)
Alberta
Only province with no PST and no payroll tax; CIT 8%
No provincial income tax on individuals; no PST; 8% CIT
Alberta Treasury Board; oil sands
British Columbia
PST 7%; Vacancy Tax; Carbon Tax $65/tCO2
PST 7%; Speculation & Vacancy Tax; Carbon Tax; CIT 12%
BC Ministry of Finance; Vancouver tech hub
Manitoba
RST 7%; Payroll Tax on large employers
RST 7%; CIT 12%; payroll tax for large employers
Manitoba Finance; agricultural province
New Brunswick
HST 15%; CIT 14%
HST 15% (10% provincial); CIT 14%
NB Finance; bilingual province
Newfoundland & Labrador
HST 15%; CIT 15%; offshore royalties
HST 15% (10% provincial); CIT 15%; offshore oil royalties
NL Finance; oil and mining
Nova Scotia
Highest combined PIT in Canada (~21% provincial); HST 15%
HST 15% (10% provincial); CIT 14%; highest income tax
NS Finance; Halifax financial hub
Nunavut (Territory)
No territorial tax; CIT same as federal
No territorial sales tax; lowest CIT 12% in Canada
Remote territory; mining
Ontario
EHT 1.95% on payroll >$1M; HST 13%; CIT 11.5%
HST 13% (8% provincial); Employer Health Tax (EHT); CIT 11.5%
Ontario Ministry of Finance; Toronto financial capital
Prince Edward Island
CIT 16%; HST 15%
HST 15% (10% provincial); CIT 16% – highest in Canada
Smallest province; agriculture
Quebec
QST separate; highest PIT burden (~25.75% provincial top); CIT 11.5%
QST 9.975%; QPP; QPIP; CIT 11.5%
Revenu Québec; own tax authority
Saskatchewan
PST 6%; potash/oil royalties
PST 6%; CIT 10%/12%; resource royalties
Sask Finance; agricultural and mining
Yukon (Territory)
Lowest small business CIT (2%); no sales tax
No territorial sales tax; CIT 2.5-15% depending on size
Remote territory; gold and silver mining
Northwest Territories
No sales tax; CIT 11.5%
No territorial sales tax; CIT 11.5%
Remote territory; diamonds
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Alberta | No provincial income tax on individuals; no PST; 8% CIT | Only province with no PST and no payroll tax; CIT 8% | Alberta Treasury Board; oil sands |
| British Columbia | PST 7%; Speculation & Vacancy Tax; Carbon Tax; CIT 12% | PST 7%; Vacancy Tax; Carbon Tax $65/tCO2 | BC Ministry of Finance; Vancouver tech hub |
| Manitoba | RST 7%; CIT 12%; payroll tax for large employers | RST 7%; Payroll Tax on large employers | Manitoba Finance; agricultural province |
| New Brunswick | HST 15% (10% provincial); CIT 14% | HST 15%; CIT 14% | NB Finance; bilingual province |
| Newfoundland & Labrador | HST 15% (10% provincial); CIT 15%; offshore oil royalties | HST 15%; CIT 15%; offshore royalties | NL Finance; oil and mining |
| Nova Scotia | HST 15% (10% provincial); CIT 14%; highest income tax | Highest combined PIT in Canada (~21% provincial); HST 15% | NS Finance; Halifax financial hub |
| Nunavut (Territory) | No territorial sales tax; lowest CIT 12% in Canada | No territorial tax; CIT same as federal | Remote territory; mining |
| Ontario | HST 13% (8% provincial); Employer Health Tax (EHT); CIT 11.5% | EHT 1.95% on payroll >$1M; HST 13%; CIT 11.5% | Ontario Ministry of Finance; Toronto financial capital |
| Prince Edward Island | HST 15% (10% provincial); CIT 16% – highest in Canada | CIT 16%; HST 15% | Smallest province; agriculture |
| Quebec | QST 9.975%; QPP; QPIP; CIT 11.5% | QST separate; highest PIT burden (~25.75% provincial top); CIT 11.5% | Revenu Québec; own tax authority |
| Saskatchewan | PST 6%; CIT 10%/12%; resource royalties | PST 6%; potash/oil royalties | Sask Finance; agricultural and mining |
| Yukon (Territory) | No territorial sales tax; CIT 2.5-15% depending on size | Lowest small business CIT (2%); no sales tax | Remote territory; gold and silver mining |
| Northwest Territories | No territorial sales tax; CIT 11.5% | No sales tax; CIT 11.5% | Remote territory; diamonds |