CGL Provincial Taxes Matrix (Canada, 2026)
The matrix below summarizes 2026 consumer RST/PST that applies to CGL premiums in select provinces served by Summit. Quebec is included as an informational note only; Summit does not service Quebec placements.
2026 CGL provincial tax matrix
| Province | Consumer tax on CGL premiums | Rate | Key applicability notes |
|---|---|---|---|
| Ontario (ON) | Retail Sales Tax (RST) | 8% | Applies to insurance premiums in Ontario. |
| Manitoba (MB) | Retail Sales Tax (RST) | 7% | Applies to liability insurance premiums. |
| Saskatchewan (SK) | Provincial Sales Tax (PST) | 6% | Applies to insurance premiums in Saskatchewan. |
| Newfoundland and Labrador (NL) | Retail Sales Tax (RST) | 15% | Applies to insurance premiums in Newfoundland and Labrador. |
| Quebec (QC) — informational only | Insurance Premiums Tax (IPT) | 9% (2026); 9.975% on premiums paid after Dec 31, 2026 | Quebec's IPT is being harmonized with the QST rate. For 2026 the rate remains 9%; the 9.975% rate applies to insurance premiums paid after December 31, 2026. Summit does not service Quebec placements; shown for reference only. Source: Revenu Québec, "Harmonization of the Insurance Premiums Tax Rate with the QST Rate" (April 9, 2026). |
GST/HST exemption notes
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GST/HST generally does not apply to insurance premiums.
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Provincial premium taxes may still apply depending on the province and the type of insurance.
Province-specific notes
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Ontario (ON): 8% RST applies to applicable insurance premiums.
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Manitoba (MB): 7% RST applies to liability insurance premiums.
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Saskatchewan (SK): 6% PST applies to insurance premiums.
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Newfoundland and Labrador (NL): 15% RST applies to insurance premiums.
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Quebec (QC): IPT is 9% for 2026 and moves to 9.975% for premiums paid after December 31, 2026, harmonizing with the QST rate (Revenu Québec, April 9, 2026). Informational only — Summit does not service Quebec placements.
Sources
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Ontario retail sales tax guidance.
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Manitoba retail sales tax guidance and S.M. 2020, c. 12.
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Saskatchewan provincial sales tax guidance.
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Newfoundland and Labrador retail sales tax guidance.
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CRA, Excise and GST/HST News No. 120.
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Revenu Québec, "Harmonization of the Insurance Premiums Tax Rate with the QST Rate" (April 9, 2026).
Last reviewed: January 2026.