Combined sales tax ranges from 5% in Alberta and the territories (GST only) to 15% in the Atlantic HST provinces; Ontario charges 13% HST and Quebec 14.975% (GST + QST).
| Province or territory | GST | PST / QST | HST | Total rate | Tax on $100 |
|---|---|---|---|---|---|
| Alberta | 5% | — | — | 5% | $5.00 |
| British Columbia | 5% | 7% | — | 12% | $12.00 |
| Manitoba | 5% | 7% | — | 12% | $12.00 |
| New Brunswick | — | — | 15% | 15% | $15.00 |
| Newfoundland and Labrador | — | — | 15% | 15% | $15.00 |
| Northwest Territories | 5% | — | — | 5% | $5.00 |
| Nova Scotia | — | — | 14% | 14% | $14.00 |
| Nunavut | 5% | — | — | 5% | $5.00 |
| Ontario | — | — | 13% | 13% | $13.00 |
| Prince Edward Island | — | — | 15% | 15% | $15.00 |
| Quebec | 5% | 9.975% | — | 14.975% | $14.98 |
| Saskatchewan | 5% | 6% | — | 11% | $11.00 |
| Yukon | 5% | — | — | 5% | $5.00 |
How it is computed
The combined rate is the federal GST plus the provincial sales tax, or the single harmonized HST where it applies. The tax on $100 applies each rate to the price and rounds each tax to the cent, as on a receipt. QST is charged on the price before GST.
FAQ
Which provinces charge HST?+
New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. HST replaces the separate GST and PST in those provinces.
Is Quebec's QST charged on top of the GST?+
No. Since 2013 the QST is calculated on the price before GST, so the two taxes add up to 14.975% of the price.