Business Paradigms, Inc.        
  Provincial Sales Tax Rates    
         
    GST / HST PST Combined  
  Province Rate Rate Rate  
           
    Alberta 7% N/A 7%  
           
    British Columbia 7% 7% 14%  
           
    Manitoba 7% 7% 14%  
           
    New Brunswick 15% N/A 15%  
           
    Newfoundland and Labrador 15% N/A 15%  
           
    Northwest Territories 7% N/A 7%  
           
    Nova Scotia 15% N/A 15%  
           
    Nunavut 7% N/A 7%  
           
    Ontario 7% 8% 15%  
           
    Prince Edward Island 7% 10% 17.7% *
           
    Quebec 7% 7.5% 15.025% *
           
    Saskatchewan 7% 6% 13%  
           
    Yukon Territory 7% N/A 7%  
           
       
  * Note: The provincial sales tax is calculated on the cost plus GST.  
       
  Example:    
  Cost   100.00  
  GST @ 7%   7.00  
  Cost plus GST   107.00  
  Quebec Sales Tax @ 7.5%   8.03  
  Total   115.03