Sales tax in Canada follows a unique dual tax system whereby both the Federal Government and Provincial (State) Governments levy their own sales tax. The Federal Government levies a Goods and Service tax (GST) whereas the Provincial Governments levy a Provincial Sales Tax (PST).
In 2010, some of the provinces merged their PST with the federal GST and the merged tax is referred to as the Harmonized Sales Tax (HST).
Currently, there are only four provinces (Saskatchewan, Manitoba, British Columbia and Quebec) which continue to levy a separate PST. The remaining provinces either do not have a PST or have HST.
The current sales tax rates in Canada are outlined in the table below:
Province | Provincial Sales Tax (PST) | Goods and Services Tax (GST) | Harmonized Sales Tax (HST) | Total Tax Rate | Comments |
Alberta | 0% | 5% | 5% | ||
British Columbia | 7% | 5% | 12% | ||
Manitoba | 7% | 5% | 12% | ||
New Brunswick | 15% | 15% | |||
Newfoundland and Labrador | 15% | 15% | |||
Northwest Territories | 0% | 5% | 5% | ||
Nova Scotia* | 15% | 15% | 14% effective 1st April, 2025 | ||
Nunavut | 0% | 5% | 5% | ||
Ontario | 13% | 13% | |||
Prince Edward Island | 15% | 15% | |||
Quebec | 9.975% | 5% | 14.975% | ||
Saskatchewan | 6% | 5% | 11% | ||
Yukon | 0% | 5% | 5% |