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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.
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. Nova Scotia is the recent example: its HST fell from 15% to 14% on April 1, 2025. 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 check the table above before you reuse them.
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.
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.