GST vs HST vs PST: Canadian Sales Tax Explained Province by Province

Canada's Three Sales Tax Systems

Province	Type	Rate
Alberta, Yukon, NWT, Nunavut	GST only	5%
Ontario, NB, NL, NS, PEI	HST	13-15%
BC, Manitoba	GST + PST	12%
Saskatchewan	GST + PST	11%
Quebec	GST + QST	14.975%

HST vs GST+PST: What's the Difference?

HST (Harmonized Sales Tax) combines federal and provincial tax into one rate, administered by the CRA.

GST + PST means two separate taxes — federal GST (5%) and provincial PST (varies). BC charges 7% PST on most goods.

How to Calculate Sales Tax

Adding tax: Amount × (1 + tax rate) = Total
Removing tax: Total ÷ (1 + tax rate) = Pre-tax amount

Example: $100 item in Ontario (13% HST) → $100 × 1.13 = $113.00 total.

Use our GST/HST Calculator to instantly calculate tax for any province.