Canadian indirect-tax rate landscape (annual)

Annual Canadian consumption-tax burden intelligence for the 2026 vintage (effective 2026-01-01): one row per province/territory (13) with the federal GST rate, the provincial rate and tax name (HST/PST/RST/QST/none), the combined consumer rate, and derived intelligence — the provincial share of the combined burden with a federal-driven/balanced/provincial-driven classification, fixed-cut burden tiers, an HST-participant flag, the input credit regime (full ITC recovery on GST/HST/QST vs no credit mechanism on PST/RST, which vendors absorb into cost), the 2025-2026 change flags (Nova Scotia's 15% -> 14% HST cut), and a documented 0-100 burden score. Method: agent-curated from official sources (CRA charge-and-collect page, CRA Notices 342/343, Revenu Quebec, Manitoba Finance) cross-checked against 2026-dated compilations; every rate identity-gated (5 HST participants with rates 13/14/15/15/15, 4 GST-only jurisdictions at 5%, Quebec 14.975, BC/MB 12, SK 11). Caveats: headline rates only — exemptions, zero-rating, rebates, and place-of-supply rules are out of scope; PST/RST bases differ by province. Original curation of public facts (rates set by statute); commercial reuse allowed with attribution. Sources: CRA, Revenu Quebec, provincial finance ministries. Who joins this: an online shop joins (jurisdiction_code, effective_date) to checkout tax tables; a subscription business joins it to billing logic and expansion sequencing; a sales team weights Canadian pipeline by consumer-tax burden per territory.