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The accounting requirements that change between Canadian provinces are fewer than you’d guess. Record keeping and income tax reporting run through the CRA everywhere, with the same six-year rule. What moves with your address is sales tax, a few payroll extras, and the corporate tax rate.
What stays the same in every province?
Keep the records for six years from the end of the last tax year they relate to. That’s the CRA’s rule, set out on its page on how long to keep records. It has a catch. It can’t approve the destruction of records you must keep under other federal, provincial, territorial or municipal laws. So six years is the floor, and another law may ask for longer.
The GST/HST small supplier limit also doesn’t vary. It’s $30,000 of taxable sales in one calendar quarter or across four quarters in a row. Quebec’s rules use the same $30,000.
The habits don’t change either. A separate business bank account, a receipt for every expense and a monthly reconciliation work the same way in Halifax and in Victoria.
How does sales tax accounting differ by province?
This is where the books change most. Three setups exist, and a fourth for Quebec.
| Where you sell | Tax on a sale | Who you register and file with |
|---|---|---|
| Ontario | 13% HST | CRA |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST | CRA |
| Nova Scotia | 14% HST | CRA |
| Alberta, the territories | 5% GST | CRA |
| British Columbia | 5% GST, 7% PST on taxable items | CRA for GST, the province for PST |
| Saskatchewan | 5% GST, 6% PST | CRA for GST, the province for PST |
| Manitoba | 5% GST, 7% RST | CRA for GST, the province for RST |
| Quebec | 5% GST, 9.975% QST | Revenu Quebec handles both |
On a $10,000 sale, Ontario collects $1,300, Alberta $500 and Quebec $1,497.50, all before any credit for tax you paid on your own purchases. The GST/HST calculator runs the first two. For the western provinces try the GST and PST calculator, and for Quebec the GST and QST calculator.
A warning about the PST one. Our tool applies the provincial tax to the whole amount in British Columbia, and BC taxes only listed goods and services, so it overstates a bill for anything exempt. Treat it as a ceiling.
Registration is separate too. BC says you must register to collect PST if you sell or lease taxable goods or provide software or taxable services there. Saskatchewan expects businesses operating there to register for its PST, with an exception for small home craft sellers. Manitoba has its own small seller exception, and its bulletins give the current thresholds, which aren’t restated here.
Does payroll accounting change between provinces?
Quebec is the obvious case. There you handle QPP instead of CPP, add QPIP premiums, and pay a Health Services Fund contribution, all through Revenu Quebec. Where it applies, you also remit an occupational health and safety premium.
Here’s the gap in figures. An employee paid $3,000 every two weeks costs $961.03 per period in total remittances in Ontario and $1,070.98 in Quebec, according to our payroll remittance estimate. The employer part alone is $228.41 against $243.80. Other payroll levies are outside the estimate, and they haven’t been compared across provinces.
Say Claire runs a small bakery in Gatineau and opens a second shop in Ottawa, just across the river. Her Ontario staff are on CPP and the federal payroll account. Her Quebec staff are on QPP and QPIP, reported to Revenu Quebec. Same owner, two sets of payroll books.
Do provinces tax corporate profit differently?
Yes. The federal small business rate is 9%. Provinces add their own, and the CRA’s corporation tax rates page notes provinces set their own business limits, with most at $500,000, while Nova Scotia uses $700,000 and PEI and Saskatchewan $600,000. This is what our calculator uses for the combined rate on a qualifying private corporation.
| Province | Small business, combined | General, combined |
|---|---|---|
| Alberta | 11% | 23% |
| British Columbia | 11% | 27% |
| Saskatchewan | 10% | 27% |
| Quebec | 12.2% | 26.5% |
| Ontario, calendar 2026 | about 11.7% | 26.5% |
Two flags. Ontario changed its small business rate on 1 July 2026, so the calendar-year number is a blend we derived ourselves, not one an official page states. And the Quebec rate came from search snippets. Quebec also has hours conditions for the full reduction that our tool doesn’t model. Try your own figure in the corporate tax calculator.
What about financial statements and accounting standards?
A province-by-province comparison of financial statement rules isn’t offered here, because none could be confirmed on an official page. Ask whoever prepares your statements which law and standard apply to your company, and get the answer in writing. A lender or investor may also set its own format.
How do you keep track when you sell in several provinces?
Record the province of each sale on the invoice line, not just the total. A simple column in your sales sheet that says where the customer was lets you total up tax by province at filing time. Someone selling online from Regina to buyers in Ontario, Quebec and Alberta will otherwise spend a long evening digging through invoices to rebuild it.
Mistakes when you work in more than one province
Charging the wrong tax is number one.
Assuming a GST/HST registration covers the PST is number two, because it doesn’t, and BC, Saskatchewan and Manitoba each need their own registration and their own filing, so check each province’s calendar. And hiring staff in Quebec changes the payroll account setup, so plan it before the first paycheque.
Where we got these figures
Record keeping, GST/HST, corporate rates and business limits come from Canada Revenue Agency pages, read in September 2026. Provincial sales tax registration comes from the British Columbia and Saskatchewan governments, and Quebec from Revenu Quebec. Rates and payroll examples use this site’s 2026 calculators. This site is independent of the CRA and any government.
Frequently asked questions
Do record keeping rules differ by province?
The CRA's six-year rule applies everywhere. Other federal, provincial, territorial or municipal laws may require you to keep some records longer.
Is the GST/HST small supplier limit the same everywhere?
Yes, it is $30,000 of taxable sales in one quarter or four quarters in a row. Quebec uses the same figure for the QST.
Do I register for PST with the CRA?
No. BC, Saskatchewan and Manitoba run their own provincial sales taxes, and GST is registered with the CRA.
Who do Quebec employers remit to?
Revenu Quebec handles QPP, QPIP and the Health Services Fund contribution.
Do provinces have different corporate tax rates?
Yes. Each adds its own rate to the federal 9% small business rate, and a few use a limit other than $500,000.
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