Canadian indirect-tax rate landscape (annual)

Usage commercial OKÀ jourLicence: CC-BY-4.0

Le jeu complet n’est pas encore publié — revenez après la prochaine actualisation.Télécharger l'exemple CSV Télécharger l'exemple JSONLignes d’exemple seulement (jusqu’à 20) — pas le jeu de données complet.

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.

Les titres et les descriptions proviennent des sources de données, en anglais.

Source: Datazimuts agent curation (CRA / Revenu Quebec / provincial finance ministries)
Lignes: 13
Colonnes: 23
Cadence de la source: Annuelle
Dernière actualisation: 30 sept. 2026
Thème: economy

Colonne	Type	Description
jurisdiction	string	Canonical province/territory name (13).
jurisdiction_code	string	Canada Post postal abbreviation; the join key for province-level panels.
iso_3166_2	string	ISO 3166-2 subdivision code (CA-AB ... CA-YT). (unit: ISO 3166-2)
country_code	string	ISO alpha-3 country code (CAN for every row). (unit: ISO 3166-1 alpha-3)
tax_regime	string	Consumption-tax regime: 'hst' (harmonized, CRA-administered), 'gst_pst' / 'gst_rst' (separate retail tax), 'gst_qst' (Quebec, Revenu Quebec-administered), 'gst_only' (no provincial tax).
federal_rate_pct	float	Federal GST rate (5.0% everywhere). (unit: percent)
provincial_rate_pct	float	Provincial component: the HST provincial portion (8/9/10%), standalone PST (BC 7, SK 6), RST (MB 7), QST (9.975), or 0 where no provincial tax applies. (unit: percent)
provincial_tax_name	string	HST, PST, RST, QST, or 'none'.
combined_rate_pct	float	Headline consumer burden: HST rate as published, or 5% + provincial rate. Quebec 14.975 (QST has applied to the pre-GST price since 2013). Verified equal to federal + provincial within 0.01. (unit: percent)
combined_check_pct	float	Recomputed federal + provincial (identity check). (unit: percent)
provincial_share_of_combined_pct	float	Provincial rate as a percent of the combined rate. (unit: percent)
rate_driver	string	'provincial_driven' (provincial share >= 60%), 'federal_driven' (<= 40%), 'balanced' otherwise.
burden_tier	string	Fixed-cut tier on the combined rate: low (<10%), moderate (10-13%), high (13-15%), very_high (>=15%).
hst_participant_flag	integer	1 for the five HST provinces (ON, NB, NL, NS, PEI). (unit: binary)
no_provincial_tax_flag	integer	1 for AB, NT, NU, YT (GST-only). (unit: binary)
input_credit_regime	string	'full_itc': businesses recover the tax (GST/HST via CRA input tax credits, QST via Revenu Quebec input tax refunds); 'no_itc': BC/SK PST and MB RST are single-stage retail taxes with no credit mechanism — vendors absorb them into landed cost.
combined_change_2025_2026	integer	-1 combined-rate decrease, 0 no change (only Nova Scotia moved: 15% -> 14% HST effective 2025-04-01). (unit: -1/0)
change_note	string	Note on the 2025-2026 movement (empty when none); QC carries its 2013 QST harmonization note.
tax_score	float	Documented 0-100 min-max normalization of the combined rate across the snapshot (15% -> 100, 5% -> 0). (unit: 0-100 score)
effective_date	string	Rate vintage (2026-01-01): rates in force for calendar 2026. (unit: ISO date)
as_of	string	Curation date in UTC (snapshot vintage). (unit: ISO date)
source_url	string	CRA charge-and-collect page (primary provenance). (unit: URL)
row_hash	string	Deterministic 16-hex row hash of jurisdiction_code + effective_date (idempotency).

10 premières lignes d’exemple — un aperçu, pas le jeu de données complet.

jurisdiction	jurisdiction_code	iso_3166_2	country_code	tax_regime	federal_rate_pct	provincial_rate_pct	provincial_tax_name	combined_rate_pct	combined_check_pct	provincial_share_of_combined_pct	rate_driver	burden_tier	hst_participant_flag	no_provincial_tax_flag	input_credit_regime	combined_change_2025_2026	change_note	tax_score	effective_date	as_of	source_url	row_hash
Newfoundland and Labrador	NL	CA-NL	CAN	hst	5	10	HST	15	15	66,67	provincial_driven	very_high	1	0	full_itc	0	—	100	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	f3b1ce7500dca008
New Brunswick	NB	CA-NB	CAN	hst	5	10	HST	15	15	66,67	provincial_driven	very_high	1	0	full_itc	0	—	100	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	d06d934f10e36651
Prince Edward Island	PE	CA-PE	CAN	hst	5	10	HST	15	15	66,67	provincial_driven	very_high	1	0	full_itc	0	—	100	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	dc9a3c4256566631
Quebec	QC	CA-QC	CAN	gst_qst	5	9,975	QST	14,975	14,975	66,61	provincial_driven	high	0	0	full_itc	0	QST 9.975% has applied to the pre-GST selling price since the 2013-01-01 harmonization (was 9.5% on the GST-inclusive price); combined burden unchanged at 14.975%.	99,75	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	512be1d2d0d0582d
Nova Scotia	NS	CA-NS	CAN	hst	5	9	HST	14	14	64,29	provincial_driven	high	1	0	full_itc	-1	HST cut 15% -> 14% effective 2025-04-01 (provincial portion 10% -> 9%, CRA Notices 342/343); 2026 is the first full calendar year at 14%.	90	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	cba3b73eea197e29
Ontario	ON	CA-ON	CAN	hst	5	8	HST	13	13	61,54	provincial_driven	high	1	0	full_itc	0	—	80	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	306d79c6aa440b3d
Manitoba	MB	CA-MB	CAN	gst_rst	5	7	RST	12	12	58,33	balanced	moderate	0	0	no_itc	0	—	70	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	268dc461db876723
British Columbia	BC	CA-BC	CAN	gst_pst	5	7	PST	12	12	58,33	balanced	moderate	0	0	no_itc	0	—	70	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	2398d8c9161cde5b
Saskatchewan	SK	CA-SK	CAN	gst_pst	5	6	PST	11	11	54,55	balanced	moderate	0	0	no_itc	0	—	60	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	82e13b33112253cd
Alberta	AB	CA-AB	CAN	gst_only	5	0	none	5	5	0	federal_driven	low	0	1	no_itc	0	—	0	2026-01-01	2026-09-30	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html	b09b608e50043bd7

Profilé le 1 oct. 2026 à partir de l’instantané 20260930T192115Z-39d6406dce6f

Mesuré

Complétude: 100 %
Lignes: 13
Colonnes: 23
Colonnes incomplètes: 0

Colonne	Distinctes	Plage	Distribution
jurisdictionvarchar	13	—	Alberta1 British Columbia1 Manitoba1
jurisdiction_codevarchar	12	—	AB1 BC1 MB1
iso_3166_2varchar	15	—	CA-AB1 CA-BC1 CA-MB1
country_codevarchar	1	—	CAN13
tax_regimevarchar	5	—	hst5 gst_only4 gst_pst2
federal_rate_pctdouble	1	5 → 5médiane 5
provincial_rate_pctdouble	7	0 → 10médiane 7
provincial_tax_namevarchar	5	—	HST5 none4 PST2
combined_rate_pctdouble	6	5 → 15médiane 12
combined_check_pctdouble	6	5 → 15médiane 12
provincial_share_of_combined_pctdouble	6	0 → 66,67médiane 58,33
rate_drivervarchar	2	—	provincial_driven6 federal_driven4 balanced3
burden_tiervarchar	3	—	low4 high3 moderate3
hst_participant_flagbigint	2	0 → 1médiane 0
no_provincial_tax_flagbigint	2	0 → 1médiane 0
input_credit_regimevarchar	2	—	no_itc7 full_itc6
combined_change_2025_2026bigint	2	-1 → 0médiane 0	1 hors du 1er–99e centile
change_notevarchar	3	—	11 HST cut 15% -> 14% effective 2025-04-01 (provincial portion 10% -> 9%, CRA Notices 342/343); 2026 is the first full cale1 QST 9.975% has applied to the pre-GST selling price since the 2013-01-01 harmonization (was 9.5% on the GST-inclusive pr1
tax_scoredouble	7	0 → 100médiane 70
effective_datevarchar	1	—	2026-01-0113
as_ofvarchar	1	—	2026-09-3013
source_urlvarchar	1	—	https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html13
row_hashvarchar	13	—	20d89353569024ec1 2398d8c9161cde5b1 268dc461db8767231

Dirigez n’importe quel LLM vers le point d’accès des métadonnées — la documentation ci-dessus est aussi lisible par machine (JSON-LD + Croissant).

cURL

curl "https://datazimuts.com/v1/datasets/ca_indirect_tax_landscape_intel/ca_indirect_tax_rates_annual" | jq '{title, rows, columns_count, license}'

Python

import requests

ds = requests.get("https://datazimuts.com/v1/datasets/ca_indirect_tax_landscape_intel/ca_indirect_tax_rates_annual").json()
print(ds["title"], ds["rows"], "rows")

# Sample rows for an LLM context window
for row in ds.get("sample_rows", [])[:5]:
    print(row)

Point d’accès API : https://datazimuts.com/v1/datasets/ca_indirect_tax_landscape_intel/ca_indirect_tax_rates_annual

Astuce : récupérez /llms.txt pour le catalogue complet lisible par machine.

Citer cet instantané

Épinglé à l’instantané 20260930T192115Z-39d6406dce6f et à son empreinte, pour que vos lecteurs obtiennent exactement les données utilisées.

APA

Datazimuts agent curation (CRA / Revenu Quebec / provincial finance ministries). (2026). Canadian indirect-tax rate landscape (annual) [Data set, snapshot 20260930T192115Z-39d6406dce6f, sha256 39d6406dce6f]. Datazimuts. Retrieved 2026-10-01, from https://datazimuts.com/fr/datasets/ca_indirect_tax_landscape_intel/ca_indirect_tax_rates_annual?snapshot=20260930T192115Z-39d6406dce6f

BibTeX

@misc{dz_ca_indirect_tax_landscape_intel_ca_indir_39d6406d,
  title        = {{Canadian indirect-tax rate landscape (annual)}},
  author       = {{Datazimuts agent curation (CRA / Revenu Quebec / provincial finance ministries)}},
  year         = {2026},
  publisher    = {Datazimuts},
  howpublished = {\url{https://datazimuts.com/fr/datasets/ca_indirect_tax_landscape_intel/ca_indirect_tax_rates_annual?snapshot=20260930T192115Z-39d6406dce6f}},
  note         = {Snapshot 20260930T192115Z-39d6406dce6f, sha256 39d6406dce6f05f4169ac31e819b93c8a159032e7985a4a98de52df0f386fc6a; accessed 2026-10-01}
}

Intégrer un tableau ou un graphique

Collez ce code dans n’importe quelle page. L’intégration est épinglée au même instantané, suit le thème clair ou sombre du lecteur et affiche toujours la source, la licence et un lien de retour.

Type

Axe X

Valeur

Agrégat

Thème

HTML

<iframe src="https://datazimuts.com/embed/chart?dataset=ca_indirect_tax_landscape_intel%2Fca_indirect_tax_rates_annual&lang=fr&theme=auto&snapshot=20260930T192115Z-39d6406dce6f&x=effective_date&y=federal_rate_pct&agg=avg" title="Canadian indirect-tax rate landscape (annual)" width="100%" height="380" style="border:0" loading="lazy"></iframe>

Canadian indirect-tax rate landscape (annual)

Suivre ce jeu de données

Citer cet instantané

Intégrer un tableau ou un graphique

Utiliser votre propre clé d’IA