Table of contents

Table of contents

Sales tax

In Canada, there are multiple different indirect sales taxes:

  • Federal Goods and Services Tax (GST): Federal tax that applies to the supply of most goods and services in Canada.
  • Harmonised Sales Tax (HST): Tax where federal and provincial tax is combined into one sales tax. This tax is in effect in five provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edwards Island.
  • Provincial Sales Tax (PST): Provincial tax levied in addition to GST. This tax is levied by British Columbia, Saskatchewan and Manitoba.
  • Québec Sales Tax (QST): Provincial tax specifically for Québec and levied in addition to the GST.

Province Type Rate Provincial sales tax Federal GST

Province Type Rate Provincial sales tax Federal GST
Alberta GST 5% 0% 5%
British Columbia GST + PST 12% 7% 5%
Manitoba GST + PST 12% 7% 5%
New Brunswick HST 15% 10% 5%
Newfoundland HST 15% 10% 5%
Northwest Territories GST 5% 0% 5%
Nova Scotia HST 15% 10% 5%
Ontario HST 13% 8% 5%
Prince Edward Island HST 15% 10% 5%
Québec GST + QST 14.975% 9.975% 5%
Saskatchewan GST + PST 11% 6% 5%
Yukon GST 5% 0% 5%

To find out whether a certain supply is taxable or exempt, you can check on the Canadian government‘s website.

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