In Canada sales taxes are applied in three different ways - at the federal level through the Goods and Services Tax (GST), at the provincial level through a provincial sales tax (PST), sometimes called the retail sales tax, or through the Harmonized Sales Tax (HST), a single tax combining the GST and PST. The rates vary by province and territory, as do the goods and services on which the tax is applied and the way the tax is applied.
This table summarizes the current rates of these sales taxes by province and territory.
|Province||GST||PST||HST||Provincial Tax Information|
|Alberta||5%||n/a||n/a||Alberta Tax and Revenue Administration|
|BC||5%||7%||n/a||BC Consumer Taxes|
|Manitoba||5%||8%||n/a||Manitoba Retail Sales Tax|
|New Brunswick||n/a||n/a||13%||New Brunswick Taxes|
|Newfoundland||n/a||n/a||13%||Taxes in Newfoundland and Labrador|
|Nova Scotia||n/a||n/a||15%||Information for Nova Scotia Taxpayers|
|Quebec||5%||9.975%||n/a||Quebec GST and QST|
|Saskatchewan||5%||5%||n/a||Saskatchewan Provincial Sales Tax|