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Canadian Taxes

Effective July 1, 2012 membership fees charged by APWA/CPWA are subject to Canadian taxes under the Excise Tax Act. Your APWA/CPWA invoice and receipt for membership dues will now reflect the applicable GST, HST, PST (or QST for those in Quebec), respectively. If you are completing a new membership application and need assistance with the tax rates, please use the chart below.

You may be entitled to claim a rebate to recover the taxes you paid on certain property and services. If you paid these taxes while generating taxable supplies, the taxes you paid on certain property and services may be eligible as input tax credits and/or input tax refunds. Please consult your tax professional accordingly. More information about the GST/HST rebates is available on the Canada Revenue Agency (CRA) website. Information about calculating your Input Tax Credit (ITC) is also available on the Canada Revenue Agency website.

Province HST % GST % PST %
 Alberta  (BC) 0 5 0
 British Columbia  (BC) 0 5 7
 Manitoba  (MB) 0 5 8
 Newfoundland and Labrador  (NL) 15 0 0
 Nova Scotia  (NS) 15 0 0
 New Brunswick  (NB) 15 0 0
 Northwest Territories  (NT) 0 5 0
 Nunavut  (NU) 0 5 0
 Ontario  (ON) 13 0 0
 Prince Edward Islands  (PE) 15 0 0
 Quebec (QC)    (QST) 0 5 9.975
 Saskatchewan  (SK) 0 5 5
 Yukon Territories  (YT) 0 5 0