Canadian Provincial Sales Tax Rates (2025–2026)
In Canada, sales taxes depend on the province or territory of delivery. The table below outlines the exact breakdown across the country:
| Province / Territory | Tax Type | Federal GST | Provincial (PST/QST) | Total Rate |
|---|---|---|---|---|
| Alberta (AB) | GST only | 5% | 0% | 5% |
| British Columbia (BC) | GST + PST | 5% | 7% PST | 12% |
| Manitoba (MB) | GST + RST | 5% | 7% RST | 12% |
| New Brunswick (NB) | HST | — | — | 15% |
| Newfoundland & Labrador (NL) | HST | — | — | 15% |
| Northwest Territories (NT) | GST only | 5% | 0% | 5% |
| Nova Scotia (NS) | HST | — | — | 15% |
| Nunavut (NU) | GST only | 5% | 0% | 5% |
| Ontario (ON) | HST | — | — | 13% |
| Prince Edward Island (PE) | HST | — | — | 15% |
| Quebec (QC) | GST + QST | 5% | 9.975% QST | 14.975% |
| Saskatchewan (SK) | GST + PST | 5% | 6% PST | 11% |
| Yukon (YT) | GST only | 5% | 0% | 5% |
How Canadian Sales Tax is Calculated
Removing Tax: Net Price = Total Price ÷ (1 + Total Rate ÷ 100)
Tax Amount = Total Price − Net Price
If you purchase an item with a receipt total of $250.00 in Toronto:
• Pre-tax Net Price: $250.00 ÷ 1.13 = $221.24
• 13% HST Amount: $250.00 − $221.24 = $28.76
• Breakdown: Federal portion (5%) is $11.06, provincial portion (8%) is $17.70.
Frequently Asked Questions
Does Quebec still calculate tax on tax (compound tax)?
No. Prior to January 1, 2013, Quebec calculated QST on top of the GST-inclusive price. Since 2013, both the 5% GST and the 9.975% QST apply directly to the pre-tax selling price, resulting in a single combined tax rate of 14.975%.
What is the difference between GST, PST, and HST?
GST (Goods and Services Tax): A 5% federal tax collected across Canada. PST (Provincial Sales Tax): Charged by specific provinces (BC, SK, MB, QC) alongside GST. HST (Harmonized Sales Tax): A single blended rate combining federal and provincial portions administered directly by the CRA.
What is the CRA small supplier threshold?
Businesses whose gross taxable worldwide sales do not exceed $30,000 CAD over four consecutive calendar quarters are considered small suppliers and are exempt from mandatory GST/HST registration.