1.1 This summary took effect on July 1, 2010 and is amended April 1, 2013.
1.2 It replaced Appendix C of the Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements).
This summary is designed to help managers and staff make informed decisions on the administration and management of the provisions of the Federal-Provincial Reciprocal Taxation Agreements concluded with most provinces and territories.
3.1 This summary supports the Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees (the Directive).
3.2 This summary is a functional tool providing departmental managers with quick reference to concise information in the Reciprocal Taxation Agreements (RTA) between the Government of Canada and provinces and territories. Note that all federal government departments, managers and their staff are bound by these RTAs.
3.3 This summary should be read in conjunction with the Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees and the Guideline on the Payment, Recording and Rebate of the Quebec Sales Tax.
Definitions to be used in the interpretation of this summary can be found in the Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees.
Under the Directive, federal departments that sell taxable goods and services are required to register with provincial taxation authorities and to collect and remit provincial taxes and fees in all provinces. The collection of provincial taxes and fees is required under all RTAs. Moreover, it is the federal government's policy to collect and remit provincial taxes and fees even in provinces without a RTA. For details concerning registration, collection and remittance of provincial sales taxes, consult the Directive on Payment, Collection and Remittance of Provincial Taxes and Fees.
Generally, departments claim an exemption from the payment of provincial sales taxes (PST) on the purchase of taxable goods and services in all provinces with a PST, except Quebec. However, PST is payable when a taxable good or service is not acquired under the name of the department but rather under the name of a third party, such as under the name of an employee.
A common example of a third-party purchase where PST is payable is when an employee of a department purchases taxable goods or services in the course of employment-related travel. The taxable goods or services could include goods, meals, accommodation, taxi services and incidental travel-related expenses, as well as purchases reimbursed out of petty cash.
Note that PST exemption requirements vary from province to province. When necessary, departments provide an exemption certificate or number as proof of exemption status. The exemption certificate is usually worded as follows:
This is to certify that the property and/or services ordered or purchased by (insert name of Department/Agency) is/are being purchased with Crown funds and is/are therefore not subject to sales and consumption taxes of the Province of (insert name of Province).
The federal government has bilateral RTAs with 8 provinces and 3 territories. Alberta and New Brunswick are not party to an RTA with the federal government. The federal government and New Brunswick have agreed to pay each other's taxes or fees under certain circumstances. Note that departments and managers are bound by these agreements and arrangements.
The following section summarizes each province and territory's RTA requirements.
There is an RTA in place, effective January 1, 2011.
There is no PST in this province. The PST was replaced by the harmonized sales tax (HST).
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Taxation and Fiscal Policy Branch
Department of Finance
3rd Floor, East Block, Confederation Building
Province of Newfoundland and Labrador
PO Box 8700
St. John's NL A1B 4J6
Telephone: 709-729-6297 or 1-877-729-6376
Facsimile: 709-729-2856
Email: Contact the Taxation and Fiscal Policy Branch by email: taxadmin@mail.gov.nl.ca
For information on the HST, please refer to the Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax.
Information about taxes imposed or levied by this province can be found on the Taxes, Programs and Incentives page of the Government of Newfoundland and Labrador Department of Finance website.
There is an RTA in place, effective April 1, 2013.
There is no PST in this province. It was replaced, effective April 1, 2013, by the HST.
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
General Information
Department of Finance, Energy and Municipal Affairs
Taxation and Property Records Division
PO Box 1330
Charlottetown PE C1A 7N1
Telephone: 902-368-4070
Email: Contact General Information by email: taxandland@gov.pe.ca
For information on the HST, refer to the Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax.
Information about taxes imposed or levied by this province can be found on the Tax and Land Information Website.
There is an RTA in place, effective January 1, 2011.
There is no PST in this province. The PST was replaced by the HST.
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Nova Scotia Department of Finance
Provincial Building, 6th Floor
PO Box 187
Halifax NS B3J 2N3
Telephone: 902-424-2412
Facsimile: 902-424-0590
Email: Contact the Nova Scotia Department of Finance by email: pangxi@gov.ns.ca
For information on the HST, refer to the Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax.
Information about taxes imposed or levied by this province can be found on the Taxation page of the Government of Nova Scotia Department of Finance website.
There is no RTA in place, but the federal Government and New Brunswick have agreed to pay each other's taxes and fees under certain circumstances.
There is no PST in this province. The PST was replaced by the HST.
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Tax Information and Programs
Department of Finance
PO Box 6000
Fredericton NB E3B 5H1
Telephone: 506-453-2404
Email: Comments or queries by e-mail
For information on the HST, refer to the Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax.
Information about tax imposed or levied by this province can be found on the Taxes page of Government of New Brunswick Department of Finance website.
There is an RTA in place, effective April 1, 2013.
There is PST in this province, which is called the Quebec Sales Tax (QST). The QST is imposed under Title 1 of An Act respecting the Québec sales tax, S.Q., chapter T-0.1.
Departments are required to pay QST on the purchase or acquisition of taxable goods or services and subsequently claim a rebate through the QST Federal Rebate Administrator from Revenu Québec. For further information, departments can refer to the Directive on the Payment, Collection and Remittance of Provincial Taxes and Fees and the Guideline on the Payment, Recording and Rebate of the Quebec Sales Tax.
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but are not necessary limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Direction principale des services à la clientèle des entreprises
Revenu Québec
3800, rue de Marly
Québec (Québec) G1X 4A5
Telephone: 418-659-4692
Toll free: 800-567-4692
More contact information is available on the Contact Us page of the Revenu Québec website.
Information about taxes imposed or levied by this province can be found on the Consumption Taxes page of the Revenu Québec website.
There is an RTA in place, effective January 1, 2011.
There is no PST in this province. The PST was replaced by the harmonized sales tax (HST).
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Ontario Ministry of Finance
Tax Advisory Services Branch
33 King Street West, 3rd Floor
Oshawa ON L1H 8H5
Telephone: 905-433-6000
Toll free: 800-263-7965
Facsimile: 905-433-6777
For information on the HST, refer to the Directive on the Application of the Goods and Services Tax/Harmonized Sales Tax.
Information about taxes imposed or levied by this province can be found on the Taxes and Charges page of the Government of Ontario Ministry of Revenue website.
There is an RTA in place, effective January 1, 2011.
There is a PST in this province, which is imposed under The Retail Sales Tax Act, C.C.S.M., c. R130 or the Tax Administration and Miscellaneous Taxes Act, C.C.S.M. c. T2.
Departments are generally exempt from paying PST on the purchase or acquisition of taxable goods or services in this province but are required to pay PST on third-party purchases.
Exemption Number: 390-516-0
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Manitoba Finance
Taxation Division
101–401 York Avenue
Winnipeg MB R3C 0P8
Telephone: 204-945-5603
Toll free in Manitoba: 800-564-9789
Facsimile: 204-945-0896
Email: Contact Manitoba Finance by email: MBTax@gov.mb.ca
Information about taxes imposed or levied by this province can be found on the Taxation Division pageof the Government of Manitoba Department of Finance website .
There is an RTA in place, effective January 1, 2011.
There is PST in this province, which is imposed under The Provincial Sales Tax Act, S.S c. P-34.1.
Departments are generally exempt from paying PST on the purchase or acquisition of taxable goods or services in this province but are required to pay PST on third-party purchases.
An exemption certificate is to be used in this province.
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Saskatchewan Finance
Revenue Division, Tax Information Services
2350 Albert Street
Regina SK S4P 4A6
Telephone: 306-787-6645
Toll free: 800-667-6102
Facsimile: 306-787-9644
Email:Contact Saskatchewan Finance by email: sask.tax.info@finance.gov.sk.ca
Information about taxes imposed or levied by this province can be found on the Information for Businesses page of the Government of Saskatchewan Ministry of Finance website.
There is no RTA in place in this province.
There is no PST in this province.
This province has PTFs, which departments are generally not required to pay.
The Alberta fuel tax does not apply when departments pay for fuel directly; however, when government employees pay for fuel, it is subject to fuel tax. For additional information, refer to Information Circular FT-1, Alberta Fuel Tax Act Information Circular: Overview of Fuel Tax.
The Alberta tourism levy does not apply when departments pay for accommodations directly and provide an exemption certificate to the hotel operator; however, when government employees pay for accommodations, they are subject to the tourism levy. For additional information, refer to Information Circular TL-1R3, Alberta Tourism Levy Act Information Circular: Overview of Tourism Levy Act.
Departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Tax and Revenue Administration
Alberta Finance
9811–109 Street
Edmonton AB T5K 2L5
Telephone: 780-427-3044
Toll free in Alberta: call 310-0000, then enter 780-427-3044
Facsimile: 780-427-0348
Email: Contact Tax and Revenue Administration by email: tra.revenue@gov.ab.ca
Web: www.finance.gov.ab.ca
Information about taxes imposed or levied by this province can be found on the Tax and Revenue Administration page of the Government of Alberta Finance and Enterprise website.
There is an RTA in place.
There is PST in this province, effective April 1, 2013. It is imposed under the Provincial Sales Tax Act, S.B.C. 2012, c. 35, other than under section 123 of the Act.
Exemption number: PST-1000-5001.
This province has PTFs that departments are required to pay. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Customer Taxation Branch
PO Box 9442 STN PROV GOVT
Victoria BC V8W 9V4
Telephone: 1-604-660-4524
Toll free: 1-877-388-4440
Facsimile: 1-250-387-3000
Email: Contact Customer Taxation Branch by email: CTBTaxQuestions@gov.bc.ca
Information about taxes imposed or levied by this province can be found on the Provincial Sales Tax pages of the Government of British Columbia Ministry of Finance website.
There is an RTA in place, effective July 1, 2010.
There is no PST in this territory.
This territory has PTFs that departments are required to pay. The territorial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
Departments are required to pay licence plate fees and other user fees.
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Finance –Taxation
Government of Yukon
Box 2703
Whitehorse YK Y1A 2C6
Telephone: 867-667-5343
Facsimile: 867-393-6217
Email: Contact Finance Taxation by email: fininfo@gov.yk.ca
Information about taxes imposed or levied by this territory can be found on the Taxation page of the Government of Yukon Department of Finance website.
There is a RTA in place, effective September 1, 2009.
There is no PST in this territory.
This territory has PTFs that departments are required to pay. The territorial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Treasury Division, Department of Finance
Government of Northwest Territories
PO Box 1320
Yellowknife NT X1A 2L9
Telephone: 867-920-3470
Toll free: 800-661-0820
Facsimile: 867-873-0325
Email: Contact the Treasury Division, Department of Finance by email: NWT_TAX@gov.nt.ca
Web: http://www.fin.gov.nt.ca/
Information about taxes imposed or levied by this territory can be found on the Legislation page of the Government of Northwest Territories Department of Finance website.
There is an RTA in place, effective January1, 2011.
There is no PST in this territory.
This territory has PTFs that departments are required to pay. The territorial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
The departments are required to collect and remit the Provincial Taxes or Fees in respect of the sales of property or services by Canada in accordance with the provincial laws, as if these laws were applicable to them.
Department of Finance
Government of Nunavut
PO Box 1000 STN 330
Iqaluit NU X0A 0H0
Telephone: 867-975-5803
Facsimile: 867-975-5805
Toll free: 800-316-3324 (Taxation and Risk Management)
Toll free: 888-975-5867 (Revenue and Collections)
Information about taxes imposed or levied by this territory can be found on the Taxation page of the Government of Nunavut Department of Finance website.
Taxes | NL | PEI | NS | NB | QC | ON | MB | SK | AB | BC | YK | NT | NU |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Legend
| |||||||||||||
Harmonized sales tax (HST) | T | T | T | T | N/A | T | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Provincial sales tax (PST) | N/A | N/A | N/A | N/A | T | N/A | E | E | N/A | E | N/A | N/A | N/A |
Provincial tax or fee (PTF): | |||||||||||||
Tobacco | T | T | T | T | T | T | T | T | E | T | T | T | T |
Gasoline | T | T | T | T | T | T | T | T | E | T | T | T | T |
Vehicle registration fees | T | T | T | T | T | T | T | T | E | T | T | T | T |
Broadcast advertising | N/A | N/A | N/A | N/A | T | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Insurance premiums | N/A | N/A | N/A | N/A | T | T | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Room tax | N/A | N/A | N/A | N/A | T | N/A | N/A | N/A | N/A | T | N/A | N/A | N/A |
Alcoholic beverages | N/A | N/A | N/A | N/A | T | T | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Taxes | NL | PEI | NS | NB | QC | ON | MB | SK | AB | BC | YK | NT | NU |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Legend
| |||||||||||||
HST | T | T | T | T | N/A | T | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
PST | N/A | N/A | N/A | N/A | T | N/A | T | T | N/A | T | N/A | N/A | N/A |
HST/PST/PTF on | T | T | T | T | T | T | T | T | N/A | T | N/A | N/A | N/A |
HST/PST/PTF on | T | T | T | T | T | T | T | T | T | T | N/A | N/A | N/A |
HST/PST/PTF on | T | T | T | T | T | T | T | T | T | T | T | T | T |
Taxes | NL | PEI | NS | NB | QC | ON | MB | SK | AB | BC | YK | NT | NU |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Legend
| |||||||||||||
HST/PST/PTF on vehicle maintenance costs incurred on behalf of the Crown by a fleet management service provider | T | T | T | T | T | T | E | E | N/A | E | N/A | N/A | N/A |