GST, HST, PST, QST and RST: Sales Tax by Province and Territory
the definitive per-province sales-tax map
Canada charges a 5% federal GST everywhere. Five provinces harmonize it into an HST — Ontario at 13%, Nova Scotia at 14%, and New Brunswick, Prince Edward Island and Newfoundland and Labrador at 15%. British Columbia, Saskatchewan and Manitoba add separately administered provincial taxes; Quebec adds a 9.975% QST; Alberta and the three territories charge GST only.
What is the sales tax rate in each province?
The rate table below is the definitive map. What it does not show — and what matters operationally — is how many returns each regime produces. An HST province means one return to the CRA. A GST-plus-PST province means two returns to two administrations. Quebec means one combined return, but to Revenu Québec rather than the CRA.
Which provinces charge HST?
Ontario (13%), Nova Scotia (14%), New Brunswick (15%), Prince Edward Island (15%) and Newfoundland and Labrador (15%). All are administered by the Canada Revenue Agency as a single tax, so registrants file one sales-tax return.
Nova Scotia's rate fell from 15% to 14% effective April 1, 2025 — the province's first change in 14 years — and the CRA published transitional rules for supplies straddling that date.
Which provinces charge a separate provincial sales tax?
British Columbia (7% PST, 12% combined), Saskatchewan (6% PST, 11% combined) and Manitoba (7% RST, 12% combined). In each, the provincial tax is administered by the province with its own registration and return, so a registered client carries two sales-tax cadences.
How does Quebec's QST work?
Quebec charges 5% GST plus 9.975% QST, for 14.975% combined. Uniquely, Revenu Québec administers both taxes in Quebec under an agreement with the federal government, so Quebec registrants report GST and QST together to the provincial agency rather than to the CRA.
Where is there no provincial sales tax?
Alberta, Yukon, the Northwest Territories and Nunavut charge 5% GST only. Alberta is the only province without a provincial sales tax; the three territories have never levied one.
Which rate applies when a client sells across provinces?
The rate follows the place of supply, not the supplier's location. A Calgary business supplying an Ontario customer generally charges 13% HST despite Alberta having no provincial sales tax. Firms serving multi-province clients cannot treat rate as a client attribute.
Frequently asked questions
What is the HST rate in Ontario?
Ontario's HST is 13% — a 5% federal component and an 8% provincial component — administered by the Canada Revenue Agency. Ontario registrants file a single sales-tax return rather than separate federal and provincial returns.
Does Alberta have PST?
No. Alberta is the only Canadian province with no provincial sales tax. Alberta businesses charge 5% GST and file one sales-tax return with the CRA. Yukon, the Northwest Territories and Nunavut also charge GST only.
What is the sales tax rate in Quebec?
Quebec's combined rate is 14.975%: 5% GST plus 9.975% QST. Revenu Québec administers both taxes in Quebec, so registrants report the federal and provincial components together to the provincial agency rather than to the CRA.
Why did Nova Scotia's HST change?
Nova Scotia reduced its provincial HST component effective April 1, 2025, taking the combined rate from 15% to 14%. The CRA published transitional rules governing supplies that straddle the change date, which affected invoicing and return preparation through 2025.
Which rate do I charge a customer in another province?
Generally the rate of the province where the supply is made — the place-of-supply rules, not the supplier's own province. A business in one province supplying customers in several will charge several different rates on the same return.
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