---
updatedAt: 2026-02-25T15:04:46.000Z
agentTools:
  projectIndex: https://docs.pelcro.com/v2.4/llms.txt
---

# 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:

<Table align={["left","left"]}>
  <thead>
    <tr>
      <th>
        Province
      </th>

      <th>
        HST tax rate
      </th>
    </tr>
  </thead>

  <tbody>
    <tr>
      <td>
        New Brunswick
      </td>

      <td>
        15%
      </td>
    </tr>

    <tr>
      <td>
        Newfoundland and Labrador
      </td>

      <td>
        15%
      </td>
    </tr>

    <tr>
      <td>
        Nova Scotia
      </td>

      <td>
        15%
      </td>
    </tr>

    <tr>
      <td>
        Ontario
      </td>

      <td>
        13%
      </td>
    </tr>

    <tr>
      <td>
        Prince Edward Island
      </td>

      <td>
        5%
      </td>
    </tr>
  </tbody>
</Table>

## GST + PST Provinces

Collect both the 5% GST **and** the provincial sales tax separately in these provinces:

<Table align={["left","left"]}>
  <thead>
    <tr>
      <th>
        Province
      </th>

      <th>
        Provincial tax rate
      </th>
    </tr>
  </thead>

  <tbody>
    <tr>
      <td>
        British Columbia
      </td>

      <td>
        7% provincial sales tax (PST) on retail price only
      </td>
    </tr>

    <tr>
      <td>
        Manitoba
      </td>

      <td>
        7% retail sales tax (RST) on retail price only
      </td>
    </tr>

    <tr>
      <td>
        Quebec
      </td>

      <td>
        9.975% Quebec sales tax (QST) on retail price only
      </td>
    </tr>

    <tr>
      <td>
        Saskatchewan
      </td>

      <td>
        6% provincial sales tax (PST) on retail price only
      </td>
    </tr>
  </tbody>
</Table>

## 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:

![2396](https://files.readme.io/c15d500-Screen_Shot_2020-03-23_at_5.31.44_PM.png "Screen Shot 2020-03-23 at 5.31.44 PM.png")

## Frequently Asked Questions

<Accordion title="How do I determine which tax to charge for online sales?" icon="fa-question-circle">
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.
</Accordion>

<Accordion title="What if my business operates in multiple provinces?" icon="fa-question-circle">
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).
</Accordion>

<Accordion title="Do I need to register for a GST/HST account?" icon="fa-question-circle">
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.
</Accordion>

## Next Steps

<Cards>
  <Card title="Canada Revenue Agency — GST/HST" href="https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html" icon="fa-external-link">
    Official CRA resource for GST/HST registration, filing, and remitting.
  </Card>
  <Card title="Provincial Sales Tax Resources" href="https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html" icon="fa-external-link">
    Determine which GST/HST rate to charge based on the type of supply and province.
  </Card>
</Cards>

# Sibling pages

* [Sales Tax Nexus](https://docs.pelcro.com/v2.4/docs/nexus-tax.md)
* [UAE Taxes](https://docs.pelcro.com/v2.4/docs/uae-taxes.md)
* [Canadian Taxes](https://docs.pelcro.com/v2.4/docs/canadian-taxes.md)