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|
|British Columbia||GST + PST||12%||7%||5%|
|Manitoba||GST + PST||12%||7%||5%|
|Prince Edward Island||HST||15%||10%||5%|
|Québec||GST + QST||14.975%||9.975%||5%|
|Saskatchewan||GST + PST||11%||6%||5%|
To find out whether a certain supply is taxable or exempt, you can check on the Canadian government‘s website.