|
 |
| CANADA (CDN) |
|
Historical data
------------------------------------------------------------------------
The tax was introduced on January 1, 1991.
The tax is known as Federal Goods and Services Tax (GST).
A 15% VAT rate is known as Harmonised Sales Tax (HST).
Province of Quebec Sales Tax (QST).
HST was introduced on April 1, 1997.
QST was introduced on July 1, 1992.
Some products / services may be subject to regional taxes (Provincial Sales Taxes), varying from 6% to 10%.
Tax Authority
------------------------------------------------------------------------
Canada Customs and Revenue Agency
(except from Quebec, where QST and GST is managed by Quebec Ministere du Revenu)
Visitor Rebate Program
Revenue Canada
Summerside Tax Centre
Summerside PE C1N 6C6
Canada
Relevant web address(es):
www.ccra-adrc.gc.ca
www.revenu.gouv.qc.ca
VAT Rates
------------------------------------------------------------------------
Standard VAT rate:
7%
Higher VAT rate:
15%
(applicable to GST on purchases in the provinces of Newfoundland, New Brunswick, and Nova Scotia).
Further information
------------------------------------------------------------------------
The 7.5% Quebec Sales Tax (QST) rate is solely valid for purchases in the province of Quebec.
QST concerns sales price including GST, where this is applicable. In general the tax basis is = GST basis
Refunds for countries outside the EU?
------------------------------------------------------------------------
Yes, business-related refunds to companies and organisations with a VAT registration in their home country.
Please contact us for further information!
|
|
|
|
|
|
Login 
Home 
Sitemap 
