To see taxes in each province / territory, click on the region of interest.
Property tax exemptions
ACCA
Capital gains rules
PST exemptions - BC charges PST and GST separately. Farmers and aquaculturalists who qualify as farmers benefit from a large number of PST exemptions on goods, energy, inputs and equipment. However, services such as transition advice, scouting for pests, nutrient management planning, would appear to be taxable under HST / GST rules.
GST - Alberta does not charge PST, so farm exemptions are subject to federal GST exemption.
PST - SK charges GST and PST separately. Farmers benefit from a large number of PST exemptions on goods, energy, inputs and equipment. However, services such as transition advice, scouting for pests, nutrient management planning, would appear to be taxable under HST / GST rules.
PST - MB charges GST and PST separately. Farmers benefit from a large number of PST exemptions on goods, energy, inputs and equipment. However, services such as transition advice, scouting for pests, nutrient management planning, would appear to be taxable under HST / GST rules.
HST - Ontario charges HST Consequently, federal HST exemptions apply.
PST - Quebec charges PST and GST separately. Certain property used in the farming and fisheries sector is zero rated.
HST - NB charges HST/ Consequently, federal HST exemptions apply.
HST - NS charges HST. Consequently, federal HST exemptions apply.
HST - PEI charges HST. Consequently, federal HST exemptions apply.
HST - NL charges HST. Consequently, federal HST exemptions apply.
Sugar tax on sodas, 20 cents / litre, set to be implemented in April 2022. Tas level roughly consistent with literature that suggests a 40% price increase per unit is needed to shift consumption. Carbonated soda consumption per capita is slightly higher in NL than the rest of the country (Brethour, 2021).
GST - Yukon does not charge a territorial sales tax. Federal GST exemptions apply.
GST - The NWT does not charge a territorial sales tax. Federal GST rules apply.
GST - Nunavut does not charge a territorial sales tax. Federal GST exemptions apply.
