Provincial sales tax is separate from federal GST in British Columbia, Saskatchewan and Manitoba. Quebec has a separate Quebec sales tax (QST). Five provinces use harmonized sales tax (HST), which combines federal and provincial components, while Alberta and the three territories generally have GST without a provincial sales tax. The tax on a particular transaction depends on its classification and place of supply—not simply the seller’s address. CRA: GST/HST rates and place of supply.
General sales tax rates by province and territory
The combined figures below apply only when an ordinary sale is subject to each listed general rate. They are not a promise that every item or service attracts both taxes.
| Province or territory | System | General rate(s) | Ordinary combined rate |
|---|---|---|---|
| British Columbia | GST + PST | 5% + 7% | 12% |
| Saskatchewan | GST + PST | 5% + 6% | 11% |
| Manitoba | GST + retail sales tax (RST) | 5% + 7% | 12% |
| Quebec | GST + QST | 5% + 9.975% | 14.975% |
| Ontario | HST | 13% | 13% |
| Nova Scotia | HST | 14% | 14% |
| New Brunswick | HST | 15% | 15% |
| Newfoundland and Labrador | HST | 15% | 15% |
| Prince Edward Island | HST | 15% | 15% |
| Alberta, Northwest Territories, Nunavut and Yukon | GST | 5% | 5% |
Nova Scotia’s HST fell from 15% to 14% on April 1, 2025. Rates and classifications can change; check current CRA and provincial guidance for the transaction date. CRA: rate table.
GST, PST, RST, QST and HST: who administers them?
GST/HST is federal and generally administered by the CRA. BC and Saskatchewan call their separate provincial taxes PST; Manitoba calls its tax RST. Quebec’s QST is a separate provincial tax; Revenu Québec generally administers GST/HST for businesses physically located in Quebec, with exceptions such as selected listed financial institutions. Provincial registration is separate from a CRA GST/HST account. CRA: registrant guide; Revenu Québec: taxes.
Eligible GST/HST registrants can generally claim input tax credits (ITCs) for GST/HST on qualifying commercial purchases. QST has its own input tax refund rules; BC PST and Manitoba RST are different retail taxes, with provincial exemptions or refunds only when their conditions apply. Do not assume a federal ITC automatically recovers provincial PST. CRA: ITCs; BC: PST exemptions.
Examples: adding and removing tax
For an ordinary BC sale subject to both rates, a $100 subtotal produces $5 GST and $7 PST, for $112. In Saskatchewan the same assumptions yield $5 GST plus $6 PST, or $111; in Manitoba, $5 GST plus $7 RST yields $112. The provincial tax and GST are calculated on the pre-tax price in these ordinary examples.
If you know that a total of $112 includes exactly those general BC rates and no other charges, $112 ÷ 1.12 gives a $100 subtotal. Do not use the divisor when one tax does not apply, when another rate applies, or when the transaction contains other fees. Rounding can also affect the result. BC notes that GST applies to PST when the PST rate is greater than 12%, including certain vapour products and passenger vehicles; the ordinary 12% example does not apply to those cases. BC small-business guide.
In Quebec, GST and QST are calculated on the same price before tax. A $100 taxable sale is $5 GST plus $9.98 QST rounded, or $114.98. Revenu Québec: calculating taxes.
BC: when does a business register for PST?
A business in BC that sells taxable goods, software or specified taxable services generally registers unless an exception applies. The small-seller exception has several conditions: the seller must be in BC, meet restrictions on premises and wholesale sales, and have no more than $10,000 in relevant retail sales in both the previous and expected next 12 months, among other requirements. Rules for remote sellers, leases and online marketplaces differ. BC: register to collect PST; Bulletin PST 003.
BC announced on September 18, 2026 that it was pausing the planned October 1, 2026 PST expansion to professional services. Existing rules for services already taxable, such as legal services, remain relevant. BC announcement.
Saskatchewan and Manitoba: separate registration decisions
Saskatchewan businesses use the province’s PST registration system; depending on their activity, they may receive a vendor’s licence or registered consumer number. A buyer may need to self-assess Saskatchewan PST on taxable purchases when a supplier has not collected it. Saskatchewan Ministry of Finance: PST.
Manitoba generally requires sellers of taxable goods or services to register for and collect RST, subject to exceptions. One exception covers qualifying small businesses with annual taxable sales under $30,000; the conditions, treatment of purchases and timing after the threshold is crossed differ from federal GST/HST. The Manitoba notice gives one month to register and implement collection after a business exceeds the threshold. Manitoba Bulletin 004; Manitoba small-business notice.
How does an out-of-province sale work?
For GST/HST, apply the place-of-supply rules for the type of supply. CRA’s example of a BC seller delivering a mattress to an Ontario customer treats the supply as made in Ontario and applies 13% HST. Rules for services and intangible property differ, and separate provincial obligations may also apply. A delivery address or remote customer does not automatically determine every tax outcome. CRA: place-of-supply rules.
Before invoicing, identify the item or service, customer, delivery or performance facts and applicable exemptions; check federal and provincial rules separately. Retain invoices, registration details and exemption documents, then file returns with each authority according to its assigned schedule. A zero-rated GST/HST supply, an exempt GST/HST supply and a PST-exempt purchase each have different rules. CRA: type of supply.
Sources checked October 16, 2026.