Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
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 |
|---|---|---|---|---|
| Alberta | GST | 5% | 0% | 5% |
| British Columbia | GST + PST | 12% | 7% | 5% |
| Manitoba | GST + PST | 12% | 7% | 5% |
| New Brunswick | HST | 15% | 10% | 5% |
| Newfoundland | HST | 15% | 10% | 5% |
| Northwest Territories | GST | 5% | 0% | 5% |
| Nova Scotia | HST | 15% | 10% | 5% |
| Ontario | HST | 13% | 8% | 5% |
| Prince Edward Island | HST | 15% | 10% | 5% |
| Québec | GST + QST | 14.975% | 9.975% | 5% |
| Saskatchewan | GST + PST | 11% | 6% | 5% |
| Yukon | GST | 5% | 0% | 5% |
To find out whether a certain supply is taxable or exempt, you can check on the Canadian government's website.
💡 The Government of Canada has announced a proposed measure to provide GST/HST relief on certain items from 14 December 2024 to 15 February 2025. Certain items such as prepared food and meals will be subject to the temporary zero-percent rate. Find more information here.
Last changed 2026-01-29