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Home  ->  Sales Taxes in Canada, Provinces and Territories

Sales Taxes in Canada, Provinces and Territories

Either Goods and Services Tax (GST) or Harmonized Sales Tax (HST) is charged in all provinces and territories.  As well, in some non-HST provinces, provincial sales taxes are charged on retail sales of many goods and services.  In all provinces, this tax is charged on the selling price of the item before GST or HST is applied, thus avoiding PST being charged on GST/HST.

In Quebec and Prince Edward Island, the provincial sales tax used to be charged based on the total of the selling price plus GST.  However, this changed in 2013.  Effective January 1, 2013 Quebec harmonized the QST with the HST, and no longer charges the QST on the GST.  Effective April 1, 2013 Prince Edward Island implemented HST.

HST:  Some provinces charge "Harmonized Sales Tax", or HST.  Instead of charging a provincial retail sales tax as well as GST, only the HST is charged, at the rates indicated in the tables of sales tax rates.

When both GST and provincial sales tax are applicable to a sale, the amounts of each should be shown separately on the cash register tape or invoice.

Sales Tax Rates - GST/HST and Provincial Retail Sales Taxes

Goods and Services Tax / Harmonized Sales Tax (GST/HST)

Provincial Retail Sales Taxes

Revised: July 22, 2024

 

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