The GST rate in Canada is 5%. It is the federal rate everywhere. In Ontario (13%), Nova Scotia (14%) and New Brunswick, Newfoundland and Labrador and PEI (15%) it is part of a single HST. BC, Saskatchewan, Manitoba and Quebec add a separate provincial tax. The standard rate still depends on the province or territory of supply and whether the supply is taxable.
| Jurisdiction | Standard sales-tax structure | Total |
|---|---|---|
| Alberta | 5% GST | 5% |
| Yukon | 5% GST | 5% |
| Northwest Territories | 5% GST | 5% |
| Nunavut | 5% GST | 5% |
| British Columbia | 5% GST plus general 7% PST | 12% |
| Manitoba | 5% GST plus 7% RST | 12% |
| Saskatchewan | 5% GST plus 6% PST | 11% |
| Ontario | 13% HST | 13% |
| New Brunswick | 15% HST | 15% |
| Newfoundland and Labrador | 15% HST | 15% |
| Prince Edward Island | 15% HST | 15% |
| Nova Scotia | 14% HST | 14% |
| Quebec | 5% GST plus 9.975% QST (14.975% combined) | 14.975% |
CRA’s rate page confirms the federal GST/HST treatment. Provincial PST/RST/QST rules are separate and can affect a transaction — see BC sales tax, Saskatchewan PST and Manitoba RST for each province’s own rules.
Zero-rated supplies, such as basic groceries, are taxed at 0% GST/HST in every province and territory. That is different from an exempt supply, where no GST/HST applies at all — see GST/HST exempt vs zero-rated supplies for the difference.
Calculate after confirming the supply
A rate table does not decide whether a supply is taxable, zero-rated, or exempt — confirm that first. In a non-participating province with PST, GST is generally calculated on the price without PST. See also our GST/HST calculator.
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%.
What percentage is HST on a receipt?
HST already includes the federal GST component, so do not add another 5% on top of it. For a $100 Ontario sale, 13% HST is $13 and the total is $113 — that $13 is the whole HST amount, not $13 plus a separate $5 GST.
When is the next GST payment?
This page covers the sales-tax rate on a purchase, not a benefit payment. The GST/HST credit, a separate benefit, was renamed the Canada Groceries and Essentials Benefit (CGEB) as of July 2026 — see GST/HST credit payment dates.
A $100 calculation
For a standard taxable $100 sale, 15% HST is $15 ($115 total), HST in Ontario is $13 ($113 total — try the HST calculator for Ontario), 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.
GST rate changes: 7%, 6% and now 5%
The federal GST started at 7% on January 1, 1991. The rate dropped to 6% on July 1, 2006, then to 5% on January 1, 2008, where it has stayed since. Provincial HST rates can move independently of the federal GST: Nova Scotia’s HST fell from 15% to 14% on April 1, 2025. As checked October 17, 2026, CRA lists the federal GST component at 5%, and the current table does not predict future announcements. Check the rate for the transaction’s date and place of supply.
| Date | Jurisdiction | Change |
|---|---|---|
| January 1, 1991 | Canada | GST introduced at 7% |
| July 1, 2006 | Canada | GST cut from 7% to 6% |
| January 1, 2008 | Canada | GST cut from 6% to 5% |
| April 1, 2025 | Nova Scotia | HST cut from 15% to 14% |
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
Official guidance checked October 16–17, 2026.
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- CRA: type of supply (zero-rated and exempt)
- Government of Canada: GST rate history (7% to 6% to 5%)
- Revenu Québec: GST/HST and QST
- Government of Saskatchewan: Provincial Sales Tax
- Government of British Columbia: Provincial Sales Tax
- Government of Manitoba: Retail Sales Tax
General information only; classification and place-of-supply facts determine the rate for an actual transaction.