GST vs HST in Canada: Complete Guide by Province (2026)
Canadian sales tax is more complicated than it looks. Depending on which province you're in, you might pay GST only, HST, or GST + PST — and the rates vary significantly. Here's everything you need to know, with 2026 rates for every province and territory.
The Three Types of Canadian Sales Tax
GST — Goods and Services Tax
GST is the federal tax levied by the Government of Canada. It applies to most goods and services sold or provided in Canada at a rate of 5%. Every province charges GST, though in some provinces it's collected separately and in others it's combined with the provincial tax into HST.
HST — Harmonized Sales Tax
HST is a combined federal and provincial tax that replaced separate GST + PST collection in five provinces. The HST rate is higher than GST alone, but it's simpler — one tax, one payment, one remittance for businesses.
PST — Provincial Sales Tax
PST is a separate provincial sales tax charged on top of GST in British Columbia, Saskatchewan, and Manitoba. Quebec has its own equivalent called QST (Quebec Sales Tax).
2026 Sales Tax Rates by Province and Territory
| Province / Territory | GST | PST / QST | HST | Total Tax |
|---|---|---|---|---|
| Alberta | 5% | 0% | — | 5% |
| British Columbia | 5% | 7% | — | 12% |
| Manitoba | 5% | 7% | — | 12% |
| New Brunswick | — | — | 15% | 15% |
| Newfoundland & Labrador | — | — | 15% | 15% |
| Northwest Territories | 5% | 0% | — | 5% |
| Nova Scotia | — | — | 15% | 15% |
| Nunavut | 5% | 0% | — | 5% |
| Ontario | — | — | 13% | 13% |
| Prince Edward Island | — | — | 15% | 15% |
| Quebec | 5% | 9.975% (QST) | — | 14.975% |
| Saskatchewan | 5% | 6% | — | 11% |
| Yukon | 5% | 0% | — | 5% |
Note: HST provinces have agreed to collect a combined rate on behalf of the federal government. The federal portion is always 5% — the provincial portion accounts for the rest.
Which Province Has the Highest Sales Tax?
New Brunswick, Newfoundland & Labrador, Nova Scotia, and Prince Edward Island all charge 15% HST — the highest total sales tax rate in Canada. Ontario is next at 13% HST. At the other end, Alberta, Yukon, Northwest Territories, and Nunavut charge only the 5% federal GST, making them the most tax-friendly provinces for consumers.
What Items Are Exempt from GST/HST?
Not everything is taxed. Canada exempts several categories of goods and services:
- Basic groceries — most food for human consumption (but not restaurant meals, carbonated drinks, or candy)
- Prescription medications and most medical devices
- Most health and dental services
- Most educational services
- Residential rents for long-term accommodations
- Child care services
- Most financial services
Zero-rated supplies (like basic groceries) are technically taxed at 0%, meaning businesses can claim input tax credits on costs related to producing them. Exempt supplies have no tax collected and no input tax credits.
How to Calculate HST or GST + PST
Adding tax to a price
Multiply the pre-tax price by (1 + tax rate). For example, a $100 item in Ontario: $100 × 1.13 = $113.00
Removing tax from a total (reverse calculation)
Divide the total price by (1 + tax rate). For example, you paid $113 in Ontario: $113 ÷ 1.13 = $100.00 before tax.
Finding just the tax amount
Pre-tax price × tax rate. For $100 in Ontario: $100 × 0.13 = $13.00 tax.
Tip: The Toolzie GST/HST Calculator handles all three scenarios automatically — just select your province and enter your amount.
GST/HST Registration for Businesses
If your business earns more than $30,000 in a calendar quarter or over four consecutive quarters, you are required to register for GST/HST. Once registered, you must collect the tax from your customers and remit it to the CRA, but you can claim input tax credits (ITCs) to recover the GST/HST you paid on business expenses.
Voluntary registration is also available for businesses earning under the threshold — useful if you have significant business expenses and want to reclaim the tax paid on them.
Calculate GST/HST Instantly
Select your province, enter any amount, and get the exact tax and total — updated for all 2026 rates.
Open GST/HST Calculator