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Every province charges the 5% GST, and some add their own tax. HST provinces blend both into one rate of 13% to 15%, BC, Saskatchewan and Manitoba add a separate PST, and Quebec adds the QST. Alberta and the territories charge only GST.
The federal GST is 5% everywhere in Canada. Ontario charges a 13% HST, Nova Scotia 14%, and New Brunswick, Newfoundland and Labrador and Prince Edward Island 15%. British Columbia, Manitoba, Saskatchewan and Quebec add their own provincial tax on top of the GST, while Alberta and the three territories charge GST only. Where the sale happens decides which tax applies.
Which sales tax rate applies in your province?
| Province or territory | Tax | Rate |
|---|---|---|
| Alberta | GST only | 5% |
| British Columbia | GST plus PST | 5% and 7% |
| Manitoba | GST plus RST | 5% and 7% |
| New Brunswick | HST | 15% |
| Newfoundland and Labrador | HST | 15% |
| Northwest Territories | GST only | 5% |
| Nova Scotia | HST | 14% |
| Nunavut | GST only | 5% |
| Ontario | HST | 13% |
| Prince Edward Island | HST | 15% |
| Quebec | GST plus QST | 5% and 9.975% |
| Saskatchewan | GST plus PST | 5% and 6% |
| Yukon | GST only | 5% |
The GST and HST figures match the CRA’s GST/HST rates and place-of-supply rules, which show Nova Scotia at 14% since April 1, 2025, down from 15%. The PST, RST and QST are set by each province and collected by the province, so confirm those with your provincial government before you file or price something.
How do you add GST or HST to a price, or take it out?
To add tax, multiply the price by 1 plus the rate. A $50 item in Ontario costs $50 times 1.13, or $56.50. To take tax out of a total, divide by the same number, which turns $56.50 back into $50. The GST and HST calculator does both for any province, and the reverse HST calculator starts from the total.
Two taxes apply in some places. Use the GST and PST calculator for British Columbia, Saskatchewan and Manitoba, or the GST and QST calculator for Quebec. In British Columbia a $200 purchase carries 5% plus 7%, which is 12%, so you’d pay $224. The same $200 in Alberta comes to $210.
Who has to charge GST or HST?
A business that sells taxable goods or services has to register once its sales pass the $30,000 small supplier threshold, measured over four calendar quarters in a row. Below that figure registering is optional, but many small firms register early so they can claim back the tax they pay on equipment and supplies. Once you’re registered you charge the tax and file returns.
How often you file depends on your size. The article on how often businesses file GST/HST returns explains the reporting periods, and the self-employed guide sets this beside your income tax duties. Earning on the side? The side hustle tax calculator covers the income tax part.
What does the same $100 purchase cost across the country?
The table above becomes easier to read once you put one price through it. A $100 item before tax costs $105 in Alberta, the three territories and any other place that charges only the 5% GST. In Ontario the 13% HST makes it $113, and in Nova Scotia the 14% HST makes it $114. New Brunswick, Newfoundland and Labrador and Prince Edward Island charge 15%, so the same item is $115 there.
The provinces that charge two taxes land in between. British Columbia and Manitoba add 5% and 7%, which comes to $112. Saskatchewan adds 5% and 6%, for $111. Quebec adds 5% GST and 9.975% QST, and the two are worked out separately on the $100 price, so the total is $114.98 once you round to the cent. That one-dollar spread between neighbours is the reason price comparisons across provincial borders are never quite what the sticker suggests.
What do taxable, zero-rated and exempt mean?
These three words show up in the CRA's guides and sometimes on invoices, and they don't mean the same thing. A taxable sale carries GST or HST at the rate for the place of sale. A zero-rated sale is also taxable, but the rate is 0%, so the buyer pays nothing at the till and the seller can still claim back the tax paid on its own costs. Basic groceries are the example most people meet. An exempt sale carries no tax at all, and the seller can't claim back the tax paid on costs that relate to it. Long-term residential rent is a common example.
For a shopper the difference rarely matters. For a business it matters a lot, because it decides whether the tax on supplies can be recovered. If you aren't sure which category your product falls into, look at the CRA's guidance for that product, since the line between zero-rated and exempt is drawn by law and not by common sense.
How is GST or HST charged on a new home?
A new home carries GST or HST on the price, and part of it can come back. The new home rebate calculator estimates the refund. Land transfer tax is a separate cost, and you’ll find it under property transfer tax. The closing costs checklist by province lists the other bills that land on closing day.
Do GST and HST rates change?
Yes, though headline rates move rarely. Nova Scotia is the recent example: its HST fell from 15% to 14% on April 1, 2025, because the province cut its share from 10% to 9%. A one-point drop is only a toonie on a $200 purchase, but it adds up on a car or a renovation. If a sale straddles a change, use the rate in force on the day the sale happens. Old receipts, quotes and spreadsheets can carry a stale rate, so check the table above before you reuse one.
What changed for provincial sales taxes in 2026?
As of November 2026 the headline rates in the table are the same as they were a year ago: 7% in British Columbia, 6% in Saskatchewan, 7% in Manitoba and 9.975% in Quebec. What moves more often is what the tax applies to. British Columbia planned to extend its 7% PST to services such as accounting and security from October 1, 2026, but the BC government's PST page now says that expansion is paused. Provincial budgets also tweak lists of taxable goods, so for a specific product or service, read the province's own PST or RST page before you price it.
The federal rules are steadier. The GST is still 5%, the small supplier threshold is still $30,000, and basic groceries are still zero-rated. For Quebec shoppers and sellers, our guide to GST and QST in Quebec goes through how the two taxes stack. If you are checking whether a supplier really is registered, see how to do a GST number lookup, and for a province-by-province price comparison see which province has the lowest sales tax.
Where we checked these rates
Checked in November 2026 against the CRA's page on GST/HST rates and place-of-supply rules at canada.ca (updated April 8, 2026), the BC government's PST page at gov.bc.ca and the Manitoba government's retail sales tax page at gov.mb.ca. Saskatchewan and Quebec rates are set by those provinces, so confirm them with Saskatchewan Finance and Revenu Quebec before you file. This page is information only.
More about sales tax
- GST/HST NETFILE: Who Can Use It and How
GST returns can be filed online with a business number and access code. See who qualifies, the steps, the due dates and common errors
- How Often Must a Business File GST/HST Returns?
See which GST/HST period the CRA assigns by revenue, how to file more often, the due dates, instalments and what a late return costs in penalties
- BC PST and GST: Rates, Exemptions and Examples
BC adds 7% PST to 5% GST on most goods, but food, children's clothing and books are exempt from PST. See a $1,500 example and the limits
- PST in Canada: Rates by Province and What It Adds
PST is 7% in BC, 6% in Saskatchewan and 7% in Manitoba, added to 5% GST. See Quebec's QST, the HST provinces and a $1,000 example
- GST in Alberta for Shoppers and Small Businesses
Alberta charges 5% GST and no provincial sales tax. Learn when a business must register at $30,000, what to charge and how credits cut the bill
- Saskatchewan Sales Tax: What You Pay on Purchases
Saskatchewan adds 6% PST to the 5% GST, so a $1,000 purchase costs $1,110. See who registers for sales tax and how to handle buys from other provinces
- How to Work Out the GST Amount on Any Price
GST is 5% of the price before tax. Work out the amount on a bill in any province, and take it back out of a total with the 5/105 fraction
- Manitoba GST and PST explained with worked examples
The federal GST is 5% and Manitoba's retail sales tax, often called PST, is 7%. See what each adds to a price and how a vendor registers to charge it
Frequently asked questions
What is the difference between GST and HST?
GST is the 5% federal tax. HST combines the federal 5% and a provincial part into one rate, 13% in Ontario for example, and the business files one return.
Which provinces charge PST?
British Columbia charges 7%, Saskatchewan 6% and Manitoba 7% (called RST). Quebec charges QST at 9.975%. Alberta and the territories charge no provincial sales tax.
Do I have to register for GST/HST?
A business must register once its taxable sales pass the $30,000 small supplier threshold. The CRA page on when to register gives the exact test, and some businesses register earlier by choice.
Did sales tax rates change in 2026?
The headline rates in the table did not change in 2026. The GST is 5%, and provincial rates stay at 7% in BC and Manitoba, 6% in Saskatchewan and 9.975% in Quebec. What changes is the list of taxable items, so check your province for the product you sell or buy.
How do I take the tax out of a total?
Divide the total by 1 plus the rate, so by 1.13 at 13%. The reverse HST calculator does that sum.
Is there sales tax in Alberta?
Alberta charges only the 5% federal GST and has no provincial sales tax. Yukon, the Northwest Territories and Nunavut also charge GST only.
What is Nova Scotia's HST rate?
Nova Scotia's HST is 14% since April 1, 2025, down from 15%, according to the CRA's page on GST/HST rates and place-of-supply rules. Use the rate in force on the day of the sale.
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For information only. We provide no services, consultations or registrations, and we do not represent the CRA, any government or any other organization. We copy information by hand from official websites, so we can make mistakes and the data can go out of date. Please confirm everything with a certified professional, such as a chartered professional accountant, or on the official government websites before you rely on it. We do not guarantee that it is accurate, complete or current, and we accept no liability for how you use it. Official government websites · Full disclaimer
How do I add GST and PST to a price in BC?
Multiply the pre-tax price by 1.12, because BC charges 5% GST and 7% PST on most goods. A $200 purchase becomes $224. Each tax is worked out on the pre-tax price, so you do not charge PST on the GST.