How Canadian sales tax works
Every purchase pays the federal 5% GST. Ontario and the Atlantic provinces combine it with their provincial tax into one HST (13% to 15%). British Columbia, Saskatchewan and Manitoba add a separate PST or RST, Quebec adds the 9.975% QST, and Alberta and the territories charge GST only.
The four systems
Sales tax rates by province (2026)
| Province or territory | Tax | GST / federal | Provincial | Total |
|---|---|---|---|---|
| New Brunswick | HST | 5% | 10% | 15% |
| Newfoundland and Labrador | HST | 5% | 10% | 15% |
| Prince Edward Island | HST | 5% | 10% | 15% |
| Quebec | GST + QST | 5% | 9,975% | 14,975% |
| Nova Scotia | HST | 5% | 9% | 14% |
| Ontario | HST | 5% | 8% | 13% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + RST | 5% | 7% | 12% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Alberta | GST | 5% | — | 5% |
| Northwest Territories | GST | 5% | — | 5% |
| Nunavut | GST | 5% | — | 5% |
| Yukon | GST | 5% | — | 5% |
Rates: Canada Revenue Agency and provincial finance ministries, in force January 1, 2026. The rate that applies is the one of the province where the goods are delivered or the service is supplied. Source
Which province's rate applies?
The rate of the province where the goods are delivered, not where the seller is. A Toronto store shipping to Calgary charges 5% GST; a Calgary store shipping to Toronto charges 13% HST. Services generally follow the customer's address.
Preguntas frecuentes
How do I calculate GST and PST?
Apply each tax to the price before tax and add both: in British Columbia, $100 × 5% = $5.00 GST and $100 × 7% = $7.00 PST, so the total is $112.00. PST is never charged on top of GST.
How do I remove HST from a total?
Divide by 1 plus the rate. In Ontario, $113.00 ÷ 1.13 = $100.00 before tax, so the HST was $13.00. In Quebec divide by 1.14975.
Which provinces have no provincial sales tax?
Alberta, Yukon, the Northwest Territories and Nunavut. Only the 5% GST applies there.
Which province has the highest sales tax?
New Brunswick, Newfoundland and Labrador and Prince Edward Island charge 15% HST. Quebec's GST plus QST is 14.975%, and Nova Scotia's HST is 14% since April 1, 2025.