Provincial / territorial

To see taxes in each province / territory, click on the region of interest.


BC

Carbon tax

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.

AB

Carbon tax

GST - Alberta does not charge PST, so farm exemptions are subject to federal GST exemption.

SK

Carbon tax

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.

MB

Carbon tax

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.

ON

Carbon tax

HST - Ontario charges HST  Consequently, federal HST exemptions apply.

QC

Carbon tax

PST - Quebec charges PST and GST separately.  Certain property used in the farming and fisheries sector  is zero rated.

NB

Carbon tax

HST - NB charges HST/ Consequently, federal HST exemptions apply.

NS

Carbon tax

HST - NS charges HST. Consequently, federal HST exemptions apply.

PE

Carbon tax

HST - PEI charges HST. Consequently, federal HST exemptions apply.

NL

Carbon tax

HST - NL charges HST. Consequently, federal HST exemptions apply.

YK

Carbon tax

GST - Yukon does not charge a territorial sales tax.  Federal GST exemptions apply.

NT

Carbon tax

GST - The NWT does not charge a territorial sales tax.  Federal GST rules apply.

NU

Carbon tax

GST -  Nunavut does not charge a territorial sales tax.  Federal GST exemptions apply.