# 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

Canada has several sales taxes, and the one you pay depends on where the sale happens. The federal GST is 5% everywhere. Some provinces blend their own tax into it as one HST, some add a separate PST or QST, and a few add nothing at all.

## Which 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](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html), 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 tax to a price or take it out?

To add tax, multiply by 1 plus the rate. So 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](https://tax-services.ca/calculators/sales-tax/gst-hst-calculator) does both for any province, and the [reverse HST calculator](https://tax-services.ca/calculators/sales-tax/hst-reverse-calculator) starts from the total.

Two taxes apply in some places. Use the [GST and PST calculator](https://tax-services.ca/calculators/sales-tax/gst-pst-calculator) for British Columbia, Saskatchewan and Manitoba, or the [GST and QST calculator](https://tax-services.ca/calculators/sales-tax/gst-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 it's 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. That's the deal.

How often you file depends on your size. The article on [how often businesses file GST/HST returns](https://tax-services.ca/blog/how-often-do-canadian-businesses-need-to-file-gst-hst-returns) explains the reporting periods, and the [self-employed guide](https://tax-services.ca/guides/self-employed-and-small-business) sets this beside your income tax duties.

## What about new homes?

A new home carries GST or HST on the price, and part of it can come back.

The [new home rebate calculator](https://tax-services.ca/calculators/sales-tax/gst-hst-new-housing-rebate) estimates the refund. Land transfer tax isn't part of this, and you'll find it under [property transfer tax](https://tax-services.ca/calculators/property-transfer-tax).

## Do the rates ever change?

Yes, and Nova Scotia is the recent example. A one-point drop is only a toonie on a $200 purchase, but it adds up on a big ticket like a car or a renovation. If you're pricing something for a date that straddles a change, use the rate in force on the day the sale happens. Rates in older receipts, quotes and spreadsheets can be out of date, so look at the current table above before you reuse them.

## More about sales tax

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Source: https://tax-services.ca/guides/gst-hst-pst
Last updated: 2026-10-07
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