Humanities › Issues Canadian Sales Tax Rates by Province and Territory Share Flipboard Email Print Weekend Images Inc. / Getty Images Issues Canadian Government The U. S. Government U.S. Foreign Policy U.S. Liberal Politics U.S. Conservative Politics Women's Issues Civil Liberties The Middle East Terrorism Race Relations Immigration Crime & Punishment Animal Rights View More By Susan Munroe Canadian Culture Expert B.A., Political Science, Carleton University our editorial process Susan Munroe Updated January 10, 2020 In Canada, sales taxes are applied in three different ways:The value-added Goods and Services Tax (GST) at the federal levelThe provincial sales tax (PST) levied by the provinces, sometimes called the retail sales taxThe value-added Harmonized Sales Tax (HST), a single blended combination of the GST and PSTThe HST is collected by the Canada Revenue Agency, which then remits the appropriate amounts to the participating provinces. The rates vary by province and territory, as do the goods and services on which the tax is applied and the way the tax is applied.Sales Tax ExceptionsProvincesEvery province except Alberta has implemented either a Provincial Sales Tax or the Harmonized Sales Tax. The federal GST rate is 5%, which became effective on January 1, 2008.The TerritoriesThe territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, which means only the GST is collected in the territories. These three northern jurisdictions are heavily subsidized by the federal government, and their residents receive some additional tax concessions due to the high cost of living in the north.2019 Canadian Sales Taxes by Province and TerritoryProvinceGSTPSTHSTProvincial Tax InformationAlberta5%0%5%Alberta Tax and Revenue AdministrationBC5%7%12%BC Consumer TaxesManitoba5%7%12%Manitoba Retail Sales TaxNew Brunswick5%10%15%New Brunswick TaxesNewfoundland5%10%15%Taxes in Newfoundland and LabradorNWT5%0%5%NWT TaxationNova Scotia5%10%15%Information for Nova Scotia TaxpayersNunavut5%0%5%Nunavut TaxesOntario5%8%13%Ontario HSTPEI5%10%15%PEI HSTQuebec5%9.975%14.975%Quebec GST and QST Saskatchewan5%6%11%Saskatchewan Provincial Sales TaxYukon5%0%5%Yukon Taxation Sales Tax UpdatesAll Canada: The 2019 tax rate for all Canadians remained the same as in 2018.PST Update: On July 1, 2019, the Manitoba PST dropped from 8% to 7%.PST Update: On March 23, 2017, the Saskatchewan PST rose from 5% to 6%.HST Update: The HST increased 1% for Prince Edward Island on October 1, 2016. HST Update: As of July 1, 2016, the HST rate increased from 13% to 15% for Newfoundland and Labrador, and New Brunswick.Sales Tax Tips Harmonized Tax Calculation for all Canadian Provinces: Many qualifying books are exempt from HST in most provinces. For a current list, check the Canadian government's website. That said, in some provinces, the Harmonized Sales Tax (HST) must be used.HST Exemptions or Rebates for Ontario: There are some items in Ontario that don't require sales taxes, such as basic groceries, some drugs, child care and more. Details are available on the Ontario HST Exemptions website.Sales Tax CalculatorsHarmonized sales tax calculator GST / PST or HST 2020Sales tax calculator HST GSTReverse sales tax calculator HST GSTSales tax calculator GST QSTReverse sales tax calculator GST QSTSales tax calculator British Columbia GST/PSTSales tax calculator OntarioTips/gratuities calculator CanadaWhere to Get More Detailed InformationFor more detailed information about charging and collecting sales taxes, contact the Canadian government's Canada Business Network.