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Sales tax in Canada runs from 5% in Alberta and the territories to 15% in three Atlantic provinces, and the rate you pay depends on where you buy. Every province sits in one of three camps: GST alone, a harmonized HST, or GST plus a separate provincial tax.
Which provinces charge what?
Here’s the full list, with what a $1,000 purchase costs in each setup. Totals come from our calculators, using the rates on the Canada Revenue Agency’s rate page.
| Where | Tax on the receipt | Combined rate | $1,000 becomes |
|---|---|---|---|
| Alberta, Yukon, Northwest Territories, Nunavut | GST 5% | 5% | $1,050.00 |
| Saskatchewan | GST 5% plus PST 6% | 11% | $1,110.00 |
| British Columbia, Manitoba | GST 5% plus PST 7% | 12% | $1,120.00 |
| Ontario | HST 13% | 13% | $1,130.00 |
| Nova Scotia | HST 14% | 14% | $1,140.00 |
| Quebec | GST 5% plus QST 9.975% | 14.975% | $1,149.75 |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST 15% | 15% | $1,150.00 |
Quebec lands just under the 15% provinces, at 14.975%. Its QST is charged on the pre-tax price, not on the price with GST added, so the two taxes add up.
What’s the difference between GST, HST and PST?
GST is the federal tax, 5% everywhere. HST is GST and a provincial tax rolled into one rate and collected by the federal agency. PST is a provincial tax that the province itself runs, and the shop adds it beside GST.
Nova Scotia shows that rates change. The agency says the province lowered its part of the HST, and the combined rate became 14% from 1 April 2025. Older pages still quoting 15% for Nova Scotia are out of date.
Want to see the split for any province? The GST and HST calculator takes a price and a province and shows the pieces.
How do you back tax out of a total?
Don’t subtract a percentage. Divide by one plus the rate. A $1,149.75 Quebec total holds $1,000.00 of goods, $50.00 of GST and $99.75 of QST, which the GST and QST calculator confirms. In the harmonized provinces the reverse HST calculator does the same.
A quick example with a twist. Say a $2,500 item sells in Saskatchewan. GST is $125.00 and PST is $150.00, so you pay $2,775.00. In Ontario, that item costs $2,825.00. The tax gap is $50, which is smaller than most people guess.
Think of Priya, who’s moving from Halifax to Fredericton. The same $1,000 purchase goes from $1,140.00 to $1,150.00. It’s a few bucks on a small buy, but on a $20,000 car it’s $200 more.
What’s taxed and what isn’t?
The federal rules split supplies into three kinds. Taxable ones carry the full rate. Zero-rated ones, such as basic groceries and prescription drugs, carry 0% but the seller can still claim credits. Exempt ones, such as residential rent, carry no tax and no credits for the seller.
Provincial taxes have their own lists. A PST province can tax something the GST treats differently, or exempt something GST applies to. That’s why our GST and PST calculator can be off for certain items. We noticed that its BC setting charges 12% on everything, so it overstates tax on goods BC taxes at a lower rate or not at all, like restaurant meals. Use it for ordinary taxable goods and check the province’s page for the rest.
Why does the CRA collect tax for provinces?
Only in harmonized provinces. In an HST province one return covers both the federal and provincial parts, which cuts paperwork for the business. In a PST province, the shop deals with two agencies, or in Quebec with Revenu Québec for the QST. That’s the practical reason a Halifax cafe files one return while a Winnipeg cafe files two.
Who has to collect it?
A business must register once its taxable sales pass $30,000 over four calendar quarters in a row, or in one quarter. After that, it has 29 days from its effective date to register, as the CRA’s page on when to register explains. Filing frequency follows annual taxable sales: up to $1.5 million is annual by default, above that quarterly, and above $6 million monthly. Smaller firms can choose to file more often.
Online sales raise the usual question of which province’s rate applies. The federal place of supply rules decide it for GST and HST, and each province sets its own for PST and QST. We haven’t tried to summarize every case here.
The sources behind this page
Federal rates, the Nova Scotia change, the $30,000 threshold and the filing bands come from the Canada Revenue Agency, read in October 2026. PST rates for British Columbia, Saskatchewan and Manitoba and the QST rate of 9.975% appear on the agency’s page, and they match the Manitoba and Quebec government pages, but rates change, so check them before you file.
Frequently asked questions
What is the lowest sales tax in Canada?
Alberta and the three territories charge only the 5% federal GST, which is the lowest combined rate.
What is the highest sales tax in Canada?
New Brunswick, Newfoundland and Labrador and Prince Edward Island charge a 15% HST. Quebec's combined 14.975% is close behind.
What's the difference between HST and GST?
GST is the 5% federal tax. HST combines it with a provincial tax in one rate collected by the federal agency.
Is sales tax charged on top of GST in Quebec?
No. QST is worked out on the price before tax, so the combined rate is 14.975%.
Do I pay tax when I buy online from another province?
Usually yes, and the rate can depend on the place of supply rules. The CRA and each province publish their own guidance.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax