HSA Tax Breakdown

HSA Taxation By Province

Province	Taxes on Set-up / Enrolment Fees / Annual Fees	Taxes on Membership (excluding insurance premium portion)	Taxes on Claims / Administration Fee	Premium Tax on claims	Taxes on Insurance Premium
BRITISH COLUMBIA	5% GST	5% GST	5% GST on Admin. Fee	0%	0%
ALBERTA	5% GST	5% GST	5% GST on Admin. Fee	0%	0%
SASKATCHEWAN	5% GST	5% GST	5% GST on Admin. Fee	0%	0%
MANITOBA	5% GST	5% GST	5% GST on Admin. Fee	0%	0%
ONTARIO	13% HST	13% HST	8% RST on claimed amount 13% HST on Admin. Fee	2% on claimed amount plus admin. fees	8% RST
NOVA SCOTIA	14% HST	14% HST	14% HST on Admin. Fee	0%	0%

* HSA Plus and Deluxe plan includes taxes in setup and renewal fees.