Sales Taxes (GST / HST / PST)

Sales tax in Canada works in three patterns: the GST (federal goods and services tax) applied on its own, the HST (harmonized sales tax) which combines GST with a province’s share into a single rate, and provincial sales taxes (PST, RST, or QST) collected separately by the province on top of GST.

GST — federal goods and services tax

Applies nationally at 5% on most goods and services, with notable exemptions for basic groceries, residential rent, most health and dental services, and financial services. Administered by the Canada Revenue Agency.

HST — harmonized sales tax

Five provinces blend the federal GST and their provincial portion into a single harmonized rate, collected and administered by CRA:

• New Brunswick — 15%
• Newfoundland and Labrador — 15%
• Nova Scotia — 15% (scheduled to decrease to 14% effective April 1, 2025)
• Ontario — 13%
• Prince Edward Island — 15%

PST / RST / QST — provincial sales taxes

The remaining provinces collect a provincial sales tax separately from the federal GST:

• British Columbia (PST) — 7%, administered by the BC Ministry of Finance
• Manitoba (RST) — 7%, the “Retail Sales Tax”
• Quebec (QST) — 9.975%, administered by Revenu Québec
• Saskatchewan (PST) — 6%

In each case the provincial tax is added on top of the 5% federal GST.

No provincial sales tax

The territories — Northwest Territories, Nunavut, Yukon — and Alberta charge only GST; there is no provincial-level sales tax in these jurisdictions.

What to verify before relying on these rates

Sales-tax rates change less often than income-tax brackets, but they do change — Nova Scotia’s HST decrease in 2025 is the most recent example. Always verify the current rate against the relevant provincial finance ministry before quoting a rate in commercial work.