Every purchase in Canada carries the same 5% federal Goods and Services Tax. What changes from province to province is what sits on top of it. Five provinces have merged their sales tax with the GST into a single Harmonized Sales Tax (HST). Four charge a separate provincial tax alongside the GST. Alberta and the three territories charge GST alone.
The 2026 rates in brief
- 5% GST only: Alberta, Northwest Territories, Nunavut, Yukon
- 13% HST: Ontario
- 14% HST: Nova Scotia
- 15% HST: New Brunswick, Newfoundland and Labrador, Prince Edward Island
- GST + provincial tax: British Columbia 12%, Manitoba 12%, Saskatchewan 11%, Quebec 14.975%
Full rate table
| Province or territory | System | Federal part | Provincial part | Combined |
|---|---|---|---|---|
| Alberta | GST | 5% | — | 5% |
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| New Brunswick | HST | 5% | 10% | 15% |
| Newfoundland and Labrador | HST | 5% | 10% | 15% |
| Northwest Territories | GST | 5% | — | 5% |
| Nova Scotia | HST | 5% | 9% | 14% |
| Nunavut | GST | 5% | — | 5% |
| Ontario | HST | 5% | 8% | 13% |
| Prince Edward Island | HST | 5% | 10% | 15% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Yukon | GST | 5% | — | 5% |
Recent change: Nova Scotia lowered its HST from 15% to 14% effective April 1, 2025. Older receipts, invoices and calculators may still show 15%.
The three systems, explained
GST only
Alberta and the territories have no provincial sales tax. Shoppers there pay just the 5% GST, which is why Alberta has the lowest sales tax in the country.
HST (harmonized)
In Ontario and the four Atlantic provinces, the federal and provincial taxes are combined into one rate, collected by the Canada Revenue Agency. A receipt shows a single HST line. Businesses register once, with the CRA, and file one return.
GST plus a separate provincial tax
British Columbia, Manitoba, Saskatchewan and Quebec run their own sales tax alongside the GST. A receipt shows two tax lines. Each province decides what its own tax applies to, so an item can be subject to GST but exempt from PST, or the other way round. Businesses may need to register separately with the province. In Quebec, Revenu Québec administers both the GST and the QST.
Which rate applies to online orders?
For goods, the rule of thumb is the province where the item is delivered. If a Toronto retailer ships to a customer in Calgary, the customer pays 5% GST, not Ontario's 13% HST. Services and digital products follow more detailed "place of supply" rules, but the destination usually decides here too. For a Canadian consumer, the tax you see at checkout should reflect your shipping address.
Zero-rated and exempt items
The rates above are general rates. Some supplies carry no GST or HST at all:
- Zero-rated supplies are taxable at 0%. Examples include basic groceries, prescription drugs, many medical devices, feminine hygiene products and most exports. Businesses selling these can still claim credits for the tax they pay on their costs.
- Exempt supplies aren't taxed and the seller can't claim those credits. Examples include most health and dental services, long-term residential rent, most financial services, and many educational and childcare services.
Provinces with a separate PST keep their own exemption lists, which don't always match the federal ones. Ontario also offers point-of-sale rebates of its 8% portion on items such as children's clothing and printed books. See our Ontario HST guide.
Frequently asked questions
Which province has the highest sales tax?
New Brunswick, Newfoundland and Labrador, and Prince Edward Island share the highest general rate at 15% HST. Quebec's combined GST and QST is close at 14.975%.
Which province has the lowest sales tax?
Alberta, along with the Northwest Territories, Nunavut and Yukon, at 5% GST only.
Is QST charged on top of GST?
Yes. Since 2013, Quebec's 9.975% QST is calculated on the price before GST, not on the price plus GST, which is why the combined rate is exactly 14.975%.
Do the rates change often?
No, but they do change. The federal GST has been 5% since 2008. The most recent provincial change was Nova Scotia's cut to 14% in April 2025.
Sources
- Canada Revenue Agency, GST/HST rates and calculator
- Canada Revenue Agency, Charge and collect the tax: which rate to charge
- Revenu Québec, GST/HST and QST