US Taxes
Page type: Reference
Overview
This page lists the sales tax types and rates for every Canadian province and territory. Use it to determine which tax to collect based on where you sell goods or provide services.
Prerequisites:
- Register for a GST/HST account with the Canada Revenue Agency (CRA) if your taxable revenue exceeds $30,000 over four consecutive calendar quarters
- Register separately for PST in provinces that require it (British Columbia, Manitoba, Quebec, or Saskatchewan)
Tax Types
Canada has three types of sales tax. The type you collect depends on the province or territory where the sale occurs:
- GST (Goods and Services Tax) — a 5% federal tax applied across all of Canada
- PST (Provincial Sales Tax) — a provincial tax with rates that vary by province
- HST (Harmonized Sales Tax) — a single combined tax that merges GST and PST into one rate
HST Provinces
Collect HST as a single combined tax in these participating provinces:
Province | HST tax rate |
|---|---|
New Brunswick | 15% |
Newfoundland and Labrador | 15% |
Nova Scotia | 15% |
Ontario | 13% |
Prince Edward Island | 5% |
GST + PST Provinces
Collect both the 5% GST and the provincial sales tax separately in these provinces:
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 |
GST-Only Provinces and Territories
In Alberta, Northwest Territories, Nunavut, and the Yukon, collect only the 5% GST. No additional provincial or territorial sales tax applies.
Summary of Tax Rates per Province
The following table summarizes the combined tax rates for all Canadian provinces and territories:
Frequently Asked Questions
How do I determine which tax to charge for online sales?
For online sales, the tax rate is typically based on the destination province — where the customer receives the goods or services — not where your business is located. Verify the customer's shipping address or service location to apply the correct rate.
What if my business operates in multiple provinces?
You must collect the applicable tax for each province where you make sales. Register for a GST/HST account with the CRA, and register separately for PST in any province that requires it (British Columbia, Manitoba, Quebec, or Saskatchewan).
Do I need to register for a GST/HST account?
If your total revenue from taxable goods and services exceeds $30,000 over four consecutive calendar quarters, you must register for a GST/HST account with the Canada Revenue Agency (CRA). Even below this threshold, voluntary registration lets you claim input tax credits.
Next Steps
Updated 6 days ago