Few countries make sales tax as confusing as Canada. Depending on where a sale happens, a customer might pay one combined tax, two separate taxes, or just the federal tax alone. Four acronyms — GST, HST, PST and QST — cover the whole system. Once you understand what each stands for and how they stack, the rate for any province makes sense. This guide breaks it down clearly for 2026.

GST — Goods and Services Tax (5%)

GST is the federal tax. It is 5% and it applies right across Canada, in every province and territory, collected by the Canada Revenue Agency (CRA). Even in provinces that add their own tax on top, that federal 5% is always part of the picture. Businesses must register for GST/HST once their taxable sales exceed $30,000 over four consecutive quarters. GST is a value-added tax, which means registered businesses can recover the GST they pay on business purchases through input tax credits.

HST — Harmonized Sales Tax (13%–15%)

HST is what you get when a province merges its provincial tax into the federal GST to create one single combined rate, collected together by the CRA. Instead of seeing two lines on a receipt, the customer sees one "HST" line. Five provinces use HST:

• Ontario — 13% (5% federal + 8% provincial)
• Nova Scotia — 14% (5% + 9%) — reduced from 15% on April 1, 2025
• New Brunswick — 15% (5% + 10%)
• Prince Edward Island — 15% (5% + 10%)
• Newfoundland & Labrador — 15% (5% + 10%)

Because HST is fully harmonized and federally administered, the entire amount is recoverable as an input tax credit for registered businesses — a key advantage over the standalone provincial taxes below.

PST — Provincial Sales Tax

PST is a separate provincial tax that sits alongside the 5% GST rather than being merged into it. The customer effectively pays two taxes. Three provinces use a PST-style tax (Manitoba calls its version RST — Retail Sales Tax — but it works the same way):

• British Columbia — 5% GST + 7% PST = 12% total
• Saskatchewan — 5% GST + 6% PST = 11% total
• Manitoba — 5% GST + 7% RST = 12% total

The critical point for businesses: PST is generally not recoverable. Unlike GST/HST, you cannot claim it back as an input tax credit, so it becomes a real cost of doing business. PST also has its own list of exemptions that differ by province.

QST — Quebec Sales Tax (9.975%)

Quebec runs its own system. It charges 5% GST plus 9.975% QST, giving a combined 14.975%. QST behaves like a value-added tax — similar to GST — so registered businesses can recover it as an Input Tax Refund (ITR), unlike ordinary PST. Two things make Quebec unusual: QST is administered by Revenu Québec rather than the CRA, and it is calculated on the base price, not compounded on top of the GST.

Where Only GST Applies (5%)

Four jurisdictions charge no provincial sales tax at all — just the 5% federal GST. These are the cheapest places to buy in Canada:

• Alberta — the only province with no provincial sales tax
• Yukon, Northwest Territories, Nunavut — the three territories

Full Rate Table — 2026

Which Rate Applies — Yours or the Customer's?

For most goods that are shipped and for many services, the tax rate is based on the customer's province (the "place of supply"), not the seller's. A business in Alberta shipping to Ontario generally charges 13% Ontario HST. This trips up many new sellers, so always confirm the place-of-supply rules for your type of sale on the CRA site.

Rates verified against the CRA for 2026. Informational only — not tax advice.