# 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

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](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 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](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 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](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. Earning on the side? The [side hustle tax calculator](https://tax-services.ca/calculators/income-tax/side-hustle-tax) 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](https://tax-services.ca/calculators/sales-tax/gst-hst-new-housing-rebate) estimates the refund. Land transfer tax is a separate cost, and you'll find it under [property transfer tax](https://tax-services.ca/calculators/property-transfer-tax). The [closing costs checklist by province](https://tax-services.ca/articles/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

---
Source: https://tax-services.ca/guides/gst-hst-pst
Last updated: 2026-10-07
Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer