Canadian Sales Tax Rates by Province and Territory

Everyone in Canada pays sales tax; find yours here

Do You Know the Sales Tax Rate?
Do You Know the Sales Tax Rate?. Justin Sullivan / Getty Images

In Canada, sales taxes are applied in three different ways: at the federal level through the value-added Goods and Services Tax (GST); at the provincial level, the provincial sales tax (PST) levied by the provinces, sometimes called the retail sales tax; or the value-added Harmonized Sales Tax (HST), a single blended combination of the GST and PST. The 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.

Alberta 

Every 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 Territories

The 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.

Where to Get More Detailed Information

For more detailed information about charging and collecting sales taxes, contact the Canadian government's Canada Business Network.

The table below summarizes the 2017 sales tax rates by province and territory.

2017 Canadian Sales Taxes by Province and Territory

ProvinceGSTPSTHSTProvincial Tax Information
Alberta5%n/an/aAlberta Tax and Revenue Administration
BC5%7%n/aBC Consumer Taxes
Manitoba5%8%n/aManitoba Retail Sales Tax
New Brunswickn/an/a15%New Brunswick Taxes
Newfoundlandn/an/a15%Taxes in Newfoundland and Labrador
NWT5%n/an/aNWT Taxation
Nova Scotian/an/a15%Information for Nova Scotia Taxpayers
Nunavut5%n/an/aNunavut Taxes
Ontarion/an/a13%Ontario HST
PEIn/an/a15%PEI HST
Quebec5%9.975%n/aQuebec GST and QST
Saskatchewan5%6%n/aSaskatchewan Provincial Sales Tax
Yukon5%n/an/aYukon Taxation

Sales Tax Tips and Updates

  • All Canada: The 2017 tax rate for all Canadians remained the same as in 2016.
  • PST Update: On March 23, 2017, the Saskatchewan PST rose from 5% to 6%.
  • HST Update: The most recent HST increase was a 1% rise 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.
  • Harmonized Tax Calculation for all Canadian Provinces: Regarding the sale of books, only the GST must be taken into consideration in this type of calculation; the provincial sales tax (PST) should be excluded. That said, in some provinces, the Harmonized Sales Tax (HST) must 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.
  • Calculation of the Harmonized Tax 2008–2010: From January 2008 to June 30, 2010, the following participating provinces had an HST rate of 13%: New Brunswick, Nova Scotia, and Newfoundland and Labrador.

Sales Tax Calculators