Three kinds of sales tax
The goods and services tax (GST) is federal and is 5 percent everywhere. What changes from province to province is what sits on top of it.
- GST only. Alberta, Northwest Territories, Nunavut and Yukon. The receipt shows 5 percent and nothing else.
- HST. The harmonized sales tax combines the GST and a provincial part into one rate. Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island use it.
- GST plus a provincial tax. British Columbia and Saskatchewan charge a provincial sales tax (PST), Manitoba a retail sales tax (RST), and Quebec the Quebec sales tax (QST). These are separate provincial taxes, charged next to the GST.
The Canada Revenue Agency (CRA) lists 5 HST provinces and 4 provinces with a separate provincial tax. The highest combined rate in the country is 15%.
Rates by province and territory
These are the rates on or after April 1, 2025, from the CRA rates table. The last column is the tax on a $100.00 taxable sale before any rounding.
| Province or territory | Tax | Federal or HST | Provincial | Combined | Tax on $100.00 |
|---|---|---|---|---|---|
| Alberta | GST | 5% | - | 5% | $5.00 |
| British Columbia | GST + PST | 5% | 7% | 12% | $12.00 |
| Manitoba | GST + RST | 5% | 7% | 12% | $12.00 |
| New Brunswick | HST | 15% | - | 15% | $15.00 |
| Newfoundland and Labrador | HST | 15% | - | 15% | $15.00 |
| Northwest Territories | GST | 5% | - | 5% | $5.00 |
| Nova Scotia | HST | 14% | - | 14% | $14.00 |
| Nunavut | GST | 5% | - | 5% | $5.00 |
| Ontario | HST | 13% | - | 13% | $13.00 |
| Prince Edward Island | HST | 15% | - | 15% | $15.00 |
| Quebec | GST + QST | 5% | 9.975% | 14.975% | $14.97 |
| Saskatchewan | GST + PST | 5% | 6% | 11% | $11.00 |
| Yukon | GST | 5% | - | 5% | $5.00 |
Nova Scotia is the most recent change. Its HST dropped from 15 to 14% on April 1, 2025, when the provincial part went down to 9 percent. Invoices for supplies before that date can still show 15 percent, so check the date on an older receipt before you assume it is wrong.
What is inside each HST rate
An HST rate is the 5 percent federal part plus a provincial part. On a receipt it is one line, but the split explains why the rates differ: the federal part is the same everywhere and only the provincial part changes. Nova Scotia's 9 percent provincial part is stated by the CRA; the others follow from the same subtraction.
| HST province | HST | Federal part | Provincial part |
|---|---|---|---|
| New Brunswick | 15% | 5% | 10% |
| Newfoundland and Labrador | 15% | 5% | 10% |
| Nova Scotia | 14% | 5% | 9% |
| Ontario | 13% | 5% | 8% |
| Prince Edward Island | 15% | 5% | 10% |
For a buyer the split rarely matters, since the whole HST is charged and paid as one tax. It matters when you compare provinces: a sale into Ontario carries 8 points of provincial tax, a sale into New Brunswick 10, and a sale into Alberta none.
Some goods are zero-rated, which means they are taxable at 0 percent in every province. The CRA gives basic groceries as the example. Other supplies are exempt. The CRA has a separate page on the type of supply if you are not sure where a product falls.
Worked example: tax on $100.00
In a PST province both taxes are worked out on the price before tax. The CRA says GST is calculated on the price excluding PST, and Manitoba says its retail sales tax applies to the selling price before GST. So the two amounts are added, not stacked.
| Where | Federal or HST | Provincial | Total paid |
|---|---|---|---|
| Manitoba | $5.00 | $7.00 | $112.00 |
| Ontario | $13.00 | - | $113.00 |
| Quebec | $5.00 | $9.97 | $114.97 |
Quebec's 9.975% gives $9.97 on $100.00, which rounds to $9.98 on a receipt. The sales tax calculator adds the tax to any price, and the percentage calculator does the same arithmetic for a single rate.
Backing the tax out of a total
A receipt or a quote often shows only the tax-included total. To get the price before tax, divide by one plus the rate, not by subtracting the rate from the total. A $113.00 total in Ontario is $100.00 before tax, because $100.00 × 1.13 = $113.00. Subtracting 13 percent of $113.00 would give a different, wrong figure of $98.31. The VAT calculator runs the add and remove calculation both ways and works for GST and HST, since the math is the same.
Which rate to charge a customer
The rate depends on the place of supply, not on where your business is. For goods, the CRA's examples come down to two rules:
- Delivered goods are taxed at the rate of the province where they are delivered. A Vancouver store that ships a mattress to Toronto charges the 13% Ontario HST, not BC rates.
- Goods picked up are taxed where the customer collects them. A laptop picked up in Winnipeg carries the 5% GST plus the 7% Manitoba RST.
Services and intangible property have their own place of supply rules, which the CRA covers on a separate page. For PST, RST and QST details the CRA rates page points to each province's own website, so a business selling into BC, Manitoba, Saskatchewan or Quebec checks the rules there too.
The $30000 small supplier threshold
A business does not have to register for GST/HST while it is a small supplier. For most businesses the test is taxable revenue of $30000 or less. Charities and public institutions use a $50,000 test, and charities also have a $250,000 gross revenue test.
| Situation | Result |
|---|---|
| Not over $30000 in four consecutive calendar quarters | Still a small supplier; registration is optional |
| Over $30000 in a single calendar quarter | Register; the effective date is no later than the sale that pushed you over |
| Over $30000 across four quarters, not in one | Small supplier status ends at the end of the month after that quarter |
A calendar quarter starts in January, April, July or October. Revenue for the test generally leaves out financial services, sales of capital property and goodwill from selling a business. Keep the receipts that show the GST or HST you paid, with the rate and the province, so the figures can be checked later.
Before you send an invoice
- Work out the place of supply: where the goods are delivered or picked up.
- Look up that province's rate in the table above, and check the date for Nova Scotia.
- Check whether the item is zero-rated or exempt.
- Compute each tax on the pre-tax price and show them as separate lines in a PST province.
- Track your revenue per calendar quarter against the $30000 threshold.
Frequently asked questions
What is the GST rate in Canada?
The federal goods and services tax is 5 percent. It applies on its own in Alberta, the three territories, and in British Columbia, Manitoba, Quebec and Saskatchewan, where a separate provincial sales tax is charged on top. In the five HST provinces the 5 percent is folded into a single harmonized rate.
Which provinces charge HST?
Ontario at 13 percent, Nova Scotia at 14 percent since April 1, 2025, and New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15 percent. The HST replaces the separate GST and provincial tax in those provinces, so there is one rate on the receipt.
Is PST charged on top of GST?
In the PST provinces both taxes are charged, but each is worked out on the price before tax. The CRA says GST is calculated on the price excluding PST, and Manitoba says its retail sales tax applies to the selling price before GST. That is why the combined rate is simply the two rates added together.
Do I have to register for GST/HST as a small business?
Not while you are a small supplier. For most businesses that means taxable revenue of $30,000 or less over four consecutive calendar quarters. Once you go over in a single quarter or across four quarters, you have to register, and you can register voluntarily before that.
Which rate do I charge a customer in another province?
The rate of the place of supply, not the rate where your business is. The CRA gives the example of a Vancouver store delivering a mattress to Toronto: it charges the 13 percent Ontario HST. If the customer picks the goods up in your store, the place of supply is where they pick them up.
Sources
- Canada Revenue Agency: GST/HST calculator and rates table (5% GST; HST of 13%, 14% and 15%; provincial rates of 7%, 9.975% and 6% for non-HST provinces; rates on or after April 1, 2025)
- Canada Revenue Agency: Charge and collect the tax, which rate to charge (place of supply decides the rate; Nova Scotia HST 14% from April 1, 2025 with a 9% provincial part; GST calculated on the price excluding PST; zero-rated basic groceries)
- Canada Revenue Agency: When to register for and start charging the GST/HST (small supplier threshold of $30,000 over four consecutive calendar quarters or in a single quarter; voluntary registration)
- Government of British Columbia: Provincial sales tax (general PST rate of 7%)
- Manitoba Finance: Retail sales tax (general rate of 7%, applied to the selling price before GST)
- Government of Saskatchewan: Provincial sales tax (six per cent PST)
General information based on the sources above, not tax, legal or financial advice.