US Taxes

Canadian Taxes Overview
As a Canadian business owner, it's important to know how and when to charge sales taxes for the goods and services you sell and supply to your customers. Our guide to charging and collecting sales tax will provide you with an understanding of your responsibilities, as well as some valuable resources to help you charge sales taxes.

Charging Taxes
Do you sell goods or provide services in Canada? If so, you are required to collect sales tax from your customers.

Depending on the province or territory in which you operate your business, you need to collect either:

  • A combination of GST and PST
  • GST only
  • HST (combines PST with GST to create one tax).

Below is the list of HST-participating provinces:

Province

HST tax rate

New Brunswick

15%

Newfoundland and Labrador

15%

Nova Scotia

15%

Ontario

13%

Prince Edward Island

5%

If you operate in the following provinces, you need to collect 5% GST as well as provincial sales tax, with provincial sales tax rates as follows:

Province

Provincial tax rate

British Columbia

7% provincial sales tax (PST) on retail price only

Manitoba

7% retail sales tax (RST) on retail price only

Quebec

9.975% Quebec sales tax (QST) on retail price only

Saskatchewan

6% provincial sales tax (PST) on retail price only

If you operate in the province of Alberta or in one of the three territories (Northwest Territories, Nunavut or the Yukon), you do not need to collect sales tax on goods and services beyond the 5% GST.

Summary of Tax rates per Province

Below is a table summarizing the tax rates for all the Canadian provinces and territories.

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