Add the tax, or take it back out.
Every province and territory at current rates, with GST and the provincial portion itemised separately.
Rates from the Canada Revenue Agency; QST from Revenu Québec; Nova Scotia at 14% since 1 April 2025.
General rates for most goods and services. Zero-rated and exempt items, and provincial point-of-sale rebates, are not applied.
Three systems, side by side
Five provinces charge a single HST that blends the 5% federal GST with a provincial portion, administered federally. Four charge GST plus a separate provincial tax — PST in British Columbia and Saskatchewan, RST in Manitoba, QST in Quebec. Alberta and the three territories charge GST only, at 5%.
Sales tax rates by province and territory
| Province or territory | Type | GST | Provincial | Combined |
|---|---|---|---|---|
| Alberta | GST only | 5% | — | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + RST | 5% | 7% | 12% |
| New Brunswick | HST | 5% | 10% | 15% |
| Newfoundland and Labrador | HST | 5% | 10% | 15% |
| Northwest Territories | GST only | 5% | — | 5% |
| Nova Scotia | HST | 5% | 9% | 14% |
| Nunavut | GST only | 5% | — | 5% |
| Ontario | HST | 5% | 8% | 13% |
| Prince Edward Island | HST | 5% | 10% | 15% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST only | 5% | — | 5% |
Nova Scotia cut its HST from 15% to 14% on 1 April 2025 — the only recent change, and one plenty of online calculators still have wrong.
Working backwards from a total
To strip tax out of a tax-included total, divide rather than subtract. In Ontario a $113.00 total is 113 ÷ 1.13 = $100.00 before tax and $13.00 of HST. Subtracting 13% of $113 gives $98.31 — wrong by $1.69, and a serious problem repeated across a year of receipts.
Quebec is the one people get wrong twice. QST applies to the pre-tax amount, not on top of the GST — the rule since 2013 — so the combined rate is a straight 14.975%, not a compounded figure.
What is not taxed
- Zero-rated — 0% GST/HST, and the seller still claims input tax credits: basic groceries, prescription drugs, most medical devices, agricultural products, exports.
- Exempt — no tax and no input tax credits: most health and dental care, child care, residential rent of a month or more, most financial services, tuition.
- Provincial rules diverge. BC exempts children’s clothing from PST; Ontario charges only the 5% federal portion on children’s clothing, books, diapers and car seats.
Which province’s rate applies
For goods shipped to a customer, the place-of-supply rules generally mean the destination province’s rate applies, not the seller’s. An Alberta retailer shipping to Ontario charges 13% HST. For services and digital products the rules key off the customer’s usual address.
You must register for GST/HST once worldwide taxable revenue passes $30,000 in a single quarter or over four consecutive quarters. Below that you are a small supplier and registration is optional — though registering early lets you claim input tax credits on your own purchases.