Canada does not have one sales-tax rate. The standard rate depends on the province or territory of supply and whether the supply is taxable. CRA’s current guidance lists the following standard rates.
| Jurisdiction | Standard sales-tax structure |
|---|---|
| Alberta, Yukon, Northwest Territories, Nunavut | 5% GST |
| British Columbia | 5% GST plus general 7% PST |
| Manitoba | 5% GST plus 7% RST |
| Saskatchewan | 5% GST plus 6% PST |
| Ontario | 13% HST |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST |
| Nova Scotia | 14% HST |
| Quebec | 5% GST plus 9.975% QST (14.975% combined) |
CRA’s rate page confirms the federal GST/HST treatment. Provincial PST/RST/QST rules are separate and can affect a transaction.
Calculate after confirming the supply
On a $100 standard taxable sale in Ontario, 13% HST gives a $113 total. In a non-participating province with PST, GST is generally calculated on the price without PST. A rate table does not decide whether a supply is taxable, zero-rated, or exempt.
Which rate applies to a cross-province sale?
The seller’s address is not enough. CRA says the rate follows the place of supply, and specific rules can apply to goods, services, real property, and other supplies. See CRA place-of-supply guidance before charging a destination rate.
Invoice disclosure
For taxable GST/HST supplies, disclose whether tax is added or included, the applicable rate, and the tax amount or a clear tax-included statement. When HST applies, show the total HST rate, not its federal and provincial components separately.
Questions
Is GST 5% everywhere in Canada?
The federal GST component is 5%, but many provinces use HST or impose a separate provincial tax.
Which provinces have 15% HST?
New Brunswick, Newfoundland and Labrador, and Prince Edward Island have a standard 15% HST rate. Quebec’s standard combined GST/QST rate is 14.975%, and Nova Scotia’s HST is 14%.
A $100 calculation
For a standard taxable $100 sale, 15% HST is $15 ($115 total), Ontario 13% HST is $13 ($113 total), Nova Scotia 14% HST is $14 ($114 total), and Quebec GST/QST is $14.975 before rounding ($114.98 rounded). Separate PST/RST systems must be checked under provincial rules.
Sources checked October 16, 2026
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- Revenu Québec: GST/HST and QST
- Government of Saskatchewan: Provincial Sales Tax
General information only; classification and place-of-supply facts determine the rate for an actual transaction.
Is GST increasing in 2026?
As checked October 17, 2026, CRA lists the federal GST component at 5%. An HST rate or a separate provincial sales tax can change independently, and the current table does not predict future announcements. Check the rate for the transaction’s date and place of supply. CRA: current and historical rates.
What do GST, HST, PST, QST and TPS mean?
GST means goods and services tax; its French name is taxe sur les produits et services, abbreviated TPS. HST means harmonized sales tax: it combines the federal and participating provincial components. On an invoice, an HST line identifies that combined sales tax when it applies. PST means provincial sales tax, and QST means Quebec sales tax; Quebec generally has separate GST and QST. Their application depends on the supply, not just the abbreviation. CRA: GST/HST rates; Revenu Québec: GST/HST and QST.
Sources for the added section checked October 17, 2026.