Updated Checked by the Tax-Services.ca editorial team How we check
PST tax in Canada is a provincial sales tax charged in British Columbia at 7%, Saskatchewan at 6% and Manitoba at 7% (Manitoba calls it RST), on top of the 5% GST. Quebec has its own version, the QST, at 9.975%. Everywhere else in Canada you pay either HST or GST alone.
Which provinces charge PST?
Only three provinces use a plain PST, and Quebec has a cousin of it. The rest either blend the provincial part into HST or have no provincial sales tax at all.
| Province | Sales tax | Rate on top of GST |
|---|---|---|
| British Columbia | PST | 7% |
| Saskatchewan | PST | 6% |
| Manitoba | RST | 7% |
| Quebec | QST | 9.975% |
| Ontario | HST, 13% in total | No separate tax |
| New Brunswick, Newfoundland and Labrador, PEI | HST, 15% in total | No separate tax |
| Nova Scotia | HST, 14% in total | No separate tax |
| Alberta, Yukon, Northwest Territories, Nunavut | GST only | None |
The HST and GST figures come from the CRA. The CRA’s GST/HST and PST rates table also lists BC at 7%, Saskatchewan at 6%, Manitoba at 7% and Quebec at 9.975% in its provincial column, so those rates are confirmed against a federal page. Provinces can change their rates in a budget, so check yours before a big purchase.
How much is PST on a $1,000 purchase?
The two taxes usually apply to the same price, so you add both. In BC a $1,000 item costs $1,120, made up of $50 GST and $70 PST. In Saskatchewan the same item comes to $1,110. Manitoba matches BC at $1,120.
Scale it up and the gap grows. Say Mei in Victoria and Gord in Regina each buy a $2,000 laptop. Mei pays $100 GST and $140 PST, so $2,240. Gord pays $100 GST and $120 PST, so $2,220. That’s twenty bucks of difference you’d never notice on a cup of coffee, but it shows up on bigger buys.
Quebec is slightly different. The QST is worked out on the price before GST, not on the price with GST added. On $1,000 that’s $50 GST plus $99.75 QST, for $1,149.75. You can test any of this in the GST and PST calculator for BC, Saskatchewan and Manitoba, or the GST and QST calculator for Quebec.
Working backwards is just as common. If a receipt shows $1,120 in BC, then $1,000 was the price and $120 was tax. The HST reverse calculator does the same job for HST provinces.
What doesn’t PST apply to?
This is where it gets messy. PST doesn’t tax everything, and the exemptions differ by province. BC’s page says the tax applies to taxable goods, software and services bought in BC or brought in for use there, unless a specific exemption applies, and it lists the exemptions separately.
We’re not going to list them from memory. They change, and the list for each province is long. Before you assume something is exempt, check the province’s own page for that item.
There’s a practical catch with our own tool. The GST and PST calculator treats every amount as taxable, and for BC that means 12% on everything. A restaurant bill or another item with a different treatment will come out too high. Use it as an upper estimate.
Is BC’s PST getting wider?
There was a plan to extend BC’s PST to accounting, architectural, engineering, geoscience, non-residential real estate and security services. As of September 21, 2026, BC’s website says that expansion is paused. Businesses that registered for PST on those services are told to cancel their accounts.
Paused isn’t the same as cancelled, so keep an eye on the province’s announcements if you run a business in one of those fields.
Mistakes people make with provincial sales tax
The biggest one is stacking rates wrongly. In an HST province you pay one combined rate, not HST plus PST. In BC you pay GST and PST as two lines, and they add up to 12% on a taxable item.
Another is forgetting to pay PST on things bought from outside the province. BC’s page covers goods brought in for use in BC, which means an out-of-province online order can still owe PST. Businesses have to report that themselves.
A third is budgeting with the pre-tax price. If you’re planning a larger purchase, run the numbers in the GST and HST calculator first, so the total at the till, with every layer of tax on it, doesn’t come as a surprise.
Where can you read more?
Our GST, HST and PST guide compares the three systems, and the British Columbia page collects provincial tax information for that province. For any given purchase, the province’s own tax bulletins are the last word.
Where the numbers come from
The GST and HST rates come from the Canada Revenue Agency‘s table of rates by province. The BC PST rate and the paused expansion come from the Government of British Columbia, read on September 30, 2026. The QST rate is the one Revenu Quebec publishes. Saskatchewan’s 6% is the rate in the province’s own PST guidance. This is an independent guide, separate from any government body.
Frequently asked questions
Which provinces charge PST?
British Columbia at 7%, Saskatchewan at 6% and Manitoba at 7% (called RST). Quebec charges QST at 9.975%.
Is PST charged on top of GST?
Yes, in BC, Saskatchewan and Manitoba you pay GST and PST as two taxes. In Ontario and the Atlantic provinces one HST replaces both.
How much tax do I pay on $1,000 in BC?
You pay $50 GST and $70 PST, so $1,120 in total, if the item is fully taxable.
Is BC's PST going to apply to accounting and similar services?
BC's site says the planned expansion to accounting, architectural, engineering, geoscience, non-residential real estate and security services is paused as of September 21, 2026.
Does PST apply to online orders from other provinces?
BC's page says PST applies to taxable goods brought into BC for use there. Check your own province's rules for other places.
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