Canada's tax system is administered at both federal and provincial levels. Sales taxes range from 5% GST in Alberta and the territories to 15% HST in Atlantic provinces.
| Province / Territory | Federal Tax | Provincial Tax | Combined Rate | System |
|---|---|---|---|---|
| Alberta | GST 5% | 0% | 5% | GST only — no provincial sales tax |
| British Columbia | GST 5% | 7% | 12% | GST + Provincial Sales Tax (PST) |
| Manitoba | GST 5% | 7% | 12% | GST + Retail Sales Tax (RST) |
| New Brunswick | 15% | — | 15% | Harmonized Sales Tax (HST) |
| Newfoundland and Labrador | 15% | — | 15% | Harmonized Sales Tax (HST) |
| Nova Scotia | 15% | — | 15% | Harmonized Sales Tax (HST) |
| Ontario | 13% | — | 13% | Harmonized Sales Tax (HST) |
| Prince Edward Island | 15% | — | 15% | Harmonized Sales Tax (HST) |
| Quebec | GST 5% | 9.975% | 14.975% | GST + Quebec Sales Tax (QST) |
| Saskatchewan | GST 5% | 6% | 11% | GST + Provincial Sales Tax (PST) |
| Northwest Territories | GST 5% | 0% | 5% | GST only — no territorial sales tax |
| Nunavut | GST 5% | 0% | 5% | GST only — no territorial sales tax |
| Yukon | GST 5% | 0% | 5% | GST only — no territorial sales tax |
GST (Goods and Services Tax) — 5% federal tax applied across Canada on most goods and services.
HST (Harmonized Sales Tax) — Combines federal GST with provincial portion into one tax. Used in Ontario, New Brunswick, Nova Scotia, PEI, and Newfoundland.
PST (Provincial Sales Tax) — Separate provincial tax collected alongside GST in BC, Manitoba, Saskatchewan, and Quebec (where it's called QST).