GST vs HST vs PST in Canada

Direct answer: GST is the 5% federal sales tax. HST combines the 5% federal GST with a provincial portion in participating provinces. PST, RST and QST are separate provincial sales taxes charged in some non-HST provinces. For a complete province-by-province table, use the GST/HST/PST rates table; for a dollar amount, use the GST/HST Calculator.

Primary sources: CRA: GST/HST rates; Revenu Québec: GST/HST and QST rules.

2026 sales-tax rates by province

Primary sources: CRA: GST/HST rates; CRA: Place-of-supply rules; Revenu Québec: GST/HST and QST rules.

Province / territory	System	Total general rate
Alberta, Yukon, Northwest Territories, Nunavut	GST only	5%
British Columbia	GST + PST	12%
Saskatchewan	GST + PST	11%
Manitoba	GST + RST	12%
Quebec	GST + QST	14.975%
Ontario	HST	13%
Nova Scotia	HST	14%
New Brunswick, Newfoundland and Labrador, Prince Edward Island	HST	15%

CRA states that Nova Scotia's HST decreased to 14% on April 1, 2025 because the provincial portion dropped to 9%.

What each tax means

Tax	Meaning	How it appears to a buyer
GST	Federal goods and services tax	Shown alone in GST-only jurisdictions or as part of HST.
HST	Harmonized sales tax	One combined rate collected in HST provinces.
PST / RST / QST	Provincial retail or Quebec sales tax	Separate provincial line in non-HST provinces.

How to calculate sales tax

• Add tax: total = price x (1 + tax rate). Example: $100 in Ontario is $100 x 1.13 = $113.
• Remove tax from a total: pre-tax price = total / (1 + tax rate). Example: $113 in Ontario is $113 / 1.13 = $100 before tax.
• Find the tax amount: subtract pre-tax price from total.

Consumer vs business decisions

Consumers usually need the combined rate and the reverse-tax formula. Businesses also need to know whether a supply is taxable, zero-rated or exempt, whether registration is required, and whether input tax credits apply. For that decision, use the GST/HST small-business guide.

Common mistakes

• Subtracting 13% from a tax-included Ontario total: this gives the wrong pre-tax price. Divide by 1.13 instead.
• Using old Nova Scotia 15% HST: the current general rate is 14% after the April 1, 2025 change.
• Treating QST as HST: Quebec uses GST plus QST, not HST.

Methodology and limitations

This page covers general province-level GST/HST/PST/QST/RST rates for ordinary taxable supplies. It does not decide whether a specific product is taxable, zero-rated, exempt or subject to special place-of-supply rules. Verified July 29, 2026 against CRA rate guidance.

Sources: CRA charge and collect the GST/HST; Revenu Quebec GST/HST and QST basic rules.