GST vs HST vs PST: Canadian Sales Tax Explained Province by Province
Last updated: 2026-01-10 · Author: usecos Team
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.
More GST/HST guides
HST Rebate for New Homes: Ontario and Canada 2026
New housing HST rebate rules for Ontario and across Canada. Qualifying criteria, rebate amounts, and how to claim when buying new construction.
GST/HST for Small Business: When to Register and Charge
Small supplier threshold, voluntary registration, input tax credits, quick method, and filing requirements for Canadian small businesses.
Quebec QST vs HST: What Is the Difference?
How Quebec's QST differs from HST provinces. Revenu Québec rules, QST rates, input tax refunds, and inter-provincial sales.
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