Canadian Sales Tax Rates by Province and Territory

Woman paying with credit card
Weekend Images Inc. / Getty Images 

In Canada, sales taxes are applied in three different ways:

  • The value-added Goods and Services Tax (GST) at the federal level
  • The provincial sales tax (PST) levied by the provinces, sometimes called the retail sales tax
  • 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.

Sales Tax Exceptions

Provinces

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.

2019 Canadian Sales Taxes by Province and Territory

Province GST PST HST Provincial Tax Information
Alberta 5% 0% 5% Alberta Tax and Revenue Administration
BC 5% 7% 12% BC Consumer Taxes
Manitoba 5% 7% 12% Manitoba Retail Sales Tax
New Brunswick 5% 10% 15% New Brunswick Taxes
Newfoundland 5% 10% 15% Taxes in Newfoundland and Labrador
NWT 5% 0% 5% NWT Taxation
Nova Scotia 5% 10% 15% Information for Nova Scotia Taxpayers
Nunavut 5% 0% 5% Nunavut Taxes
Ontario 5% 8% 13% Ontario HST
PEI 5% 10% 15% PEI HST
Quebec 5% 9.975% 14.975% Quebec GST and QST
Saskatchewan 5% 6% 11% Saskatchewan Provincial Sales Tax
Yukon 5% 0% 5% Yukon Taxation

Sales Tax Updates

  • All 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 Calculators

Where to Get More Detailed Information

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