Sales taxes are collected in all provinces and territories, and they are either the Goods and Services Tax (GST) or the Harmonized Sales Tax (HST). Aside from that, in provinces that do not have a Harmonized Sales Tax (HST), provincial sales taxes are charged on a wide range of items and services that are sold at retail. As a result, it prevents PST from being applied to GST or HST in provinces that do not charge it. It is collected on the selling price of the item before the GST or HST is applied in all provinces.
Prior to the introduction of the Goods and Services Tax, the provincial sales tax in Quebec and Prince Edward Island was charged on the total of the selling price plus the GST (GST). This, however, was no longer the case in the year 2013. As of January 1, 2013, Quebec’s QST and HST were harmonised, and as a consequence, the province no longer charges a QST on goods and services subject to GST. HST was implemented on Prince Edward Island on April 1, 2013, with the first day of operation being April 1.
In certain areas, a “Harmonized Sales Tax,” sometimes known as HST, is levied on purchases made online. As an alternative to charging both a provincial retail sales tax and a GST, just the HST is charged, at the rates set forth in the tables of sales tax rates, with no additional taxes applied.
When the Goods and Services Tax (GST) and the Provincial Sales Tax (PST) are both applicable to a transaction, the amounts of each tax must be shown separately on the cash register tape or the invoice for that transaction.
Provincial and Territorial Sales Tax Rates in Canada
The table below provides the general rates of provincial sales taxes, GST or HST for the majority of transactions, as well as links to provincial retail sales tax.
| Prov/ Terr | 2021 Rate | Provincial Web Sites | |
| GST/HST | PST | ||
| AB | 5% GST | n/a | |
| BC | 5% GST | 7% | BC Consumer Taxes TaxTips.ca PST in BC |
| MB | 5% GST | 7% | Manitoba Retail Sales Tax |
| NB | 15% HST | n/a | New Brunswick HST |
| NL | 15% HST | n/a | Newfoundland & Labrador HST |
| NS | 15% HST | n/a | Nova Scotia HST |
| NT | 5% GST | n/a | |
| NU | 5% GST | n/a | |
| ON | 13% HST | n/a(1) | Ontario Retail Sales TaxTaxTips.ca Ontario HSTOntario HST |
| PE | 15% HST | n/a | Prince Edward Island HST |
| QC | 5% GST | 9.975% | Quebec Consumption Taxes – BusinessesQuebec Consumption Taxes – IndividualsBasic Rules for GST and QST – rates |
| SK | 5% GST | 6% | Saskatchewan Provincial Sales Tax |
| YT | 5% GST | n/a |
In the year 2021, the following sales tax rates will be in effect in Canadian provinces and territories: It also provides hyperlinks to provincial (or federal) websites that give information on provincial retail sales taxes, such as the Alberta Retail Sales Tax page. On the following page, you will find the general rates of provincial sales taxes or the Harmonized Sales Tax (HST) for the vast majority of transactions, as well as links to provincial (or federal) websites that give information about provincial retail sales taxes.