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provincial sales tax - PST



Updated: 09/01/2013

In most provinces in Canada a provincial retail sales tax is applied on many goods and services. In the provinces of Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario and Prince Edward Island the provincial sales tax is combined with the federal goods and services tax (GST) in a single harmonized sales tax (HST). The provincial retail sales tax rates vary from province to province, as do the goods and services to which the tax is applied and the way the tax is applied.

Also Known As: In the province of Manitoba the provincial sales tax is called the retail sales tax or RST. In the province of Quebec it is called the Quebec sales tax or QST.

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