Canada GST/HST Explained: What You Pay in Every Province in 2026
📑 Table of contents (4)
Short answer: Canada has one federal sales tax (5% GST) and three ways of adding a provincial tax on top — a combined HST, GST plus a separate PST/RST, or GST plus Quebec's QST. The total ranges from 5% in Alberta and the territories to 15% in New Brunswick, Prince Edward Island and Newfoundland and Labrador. Use the <a href="/canada-gst-hst-calculator">Canada GST/HST Calculator</a> to add or remove tax for your province.
The three systems, in one paragraph
In HST provinces — Ontario (13%), Nova Scotia (14%), New Brunswick, Prince Edward Island and Newfoundland and Labrador (15%) — the federal and provincial taxes are merged into one tax collected for the CRA. In BC, Manitoba and Saskatchewan you pay 5% GST plus a separate provincial tax (7% in BC and Manitoba, 6% in Saskatchewan). Quebec charges 5% GST plus 9.975% QST, for a combined 14.975%, administered by Revenu Quebec. Alberta, Yukon, the Northwest Territories and Nunavut charge only the 5% GST.
Nova Scotia is the one to double-check: its HST fell from 15% to 14% on 1 April 2025, and older pages still show 15%. If a calculator or invoice shows 15% for Nova Scotia, it is out of date.
Worked examples: the same $250 item in three provinces
Take a $250 pre-tax item. In Ontario at 13% HST, the tax is $32.50 and the till price is $282.50. In British Columbia at 12%, the tax is $30.00 and the total is $280.00. In Alberta at 5% GST, the tax is $12.50 and the total is $262.50. The same item, three different totals — a $20 gap between Ontario and Alberta on a single purchase, which is why the province matters more than most shoppers expect.
To remove tax from a tax-inclusive price, divide by (1 + rate): $282.50 ÷ 1.13 = $250.00 in Ontario. The calculator does both directions, so you can also work backwards from a receipt total.
Which province's rate applies?
Generally the place of supply decides: for goods, that is usually where they are delivered; for services, where they are performed or consumed. An online order shipped to Ontario is normally taxed at Ontario's rate even if the shop is in Alberta. Sellers who ship across Canada therefore need the delivery province's rate on every order, not their home province's rate.
Businesses also need to know that GST/HST paid on business purchases is generally recoverable through input tax credits, while provincial PST in BC, Saskatchewan and Manitoba generally is not. That distinction changes the real cost of supplies in PST provinces — check the CRA's input tax credit rules for your situation.
What this guide does not cover — check with the CRA
Some supplies are zero-rated (taxed at 0%) or exempt, including certain groceries, prescription drugs, many financial services and residential rent. Some goods carry special provincial rates — alcohol and certain vehicles are common examples. If your product falls in one of those categories, the general rates in this guide do not apply, and the CRA's guidance for that supply is the authority. This guide and the calculator are general information, not tax advice.
FAQs
What is the GST rate in Canada?
The federal Goods and Services Tax is 5% across Canada. Provinces then add their own tax, either merged into HST or charged separately as PST/RST or QST.
What is the HST rate in Ontario?
Ontario charges 13% HST: 5% federal GST plus 8% provincial. A $100 pre-tax price becomes $113 in Ontario.
Which Canadian province has the lowest sales tax?
Alberta and the three territories charge only the 5% GST, with no provincial sales tax. New Brunswick, Prince Edward Island and Newfoundland and Labrador charge the highest combined rate at 15% HST.
How do I remove GST/HST from a price?
Divide the tax-inclusive price by (1 + rate). For Ontario: price ÷ 1.13. For Alberta: price ÷ 1.05. The Canada GST/HST Calculator does this instantly for every province.
Is Quebec's QST calculated differently?
Yes — QST is normally calculated on the GST-inclusive price, so a Quebec invoice splits the taxes in a way that a simple combined 14.975% does not show. The combined figure is right for the total, but check a Quebec invoice breakdown with Revenu Quebec if you need the split.