GST, HST, PST and QST: what is the difference?
Since 2013 every part is charged on the pre-tax price — there is no tax on tax — so you can simply add the rates together.
- GST (Goods and Services Tax): the 5% federal tax, charged across Canada.
- HST (Harmonized Sales Tax): a single tax that combines GST with the provincial part, administered by the CRA in Ontario and the Atlantic provinces.
- PST / RST: a separate provincial sales tax charged alongside GST in British Columbia, Saskatchewan and Manitoba (Manitoba calls it RST).
- QST: Quebec Sales Tax of 9.975%, charged alongside GST and administered by Revenu Québec.
Sales tax rates by province and territory (2026)
| Province / territory | Tax parts | Total | $100 + tax | Tax inside $100 |
|---|---|---|---|---|
| Alberta | GST 5% | 5% | $105.00 | $4.76 |
| British Columbia | GST 5% + PST 7% | 12% | $112.00 | $10.71 |
| Manitoba | GST 5% + RST 7% | 12% | $112.00 | $10.71 |
| New Brunswick | HST 15% | 15% | $115.00 | $13.04 |
| Newfoundland and Labrador | HST 15% | 15% | $115.00 | $13.04 |
| Northwest Territories | GST 5% | 5% | $105.00 | $4.76 |
| Nova Scotia | HST 14% | 14% | $114.00 | $12.28 |
| Nunavut | GST 5% | 5% | $105.00 | $4.76 |
| Ontario | HST 13% | 13% | $113.00 | $11.50 |
| Prince Edward Island | HST 15% | 15% | $115.00 | $13.04 |
| Quebec | GST 5% + QST 9.975% | 14.975% | $114.98 | $13.03 |
| Saskatchewan | GST 5% + PST 6% | 11% | $111.00 | $9.91 |
| Yukon | GST 5% | 5% | $105.00 | $4.76 |
Tax on a $1,000 purchase, highest to lowest
The same $1,000.00 purchase attracts $150.00 of tax in the highest-rate provinces and only $50.00 in Alberta and the territories.
| Province / territory | Total rate | Tax on $1,000 |
|---|---|---|
| New Brunswick | 15% | $150.00 |
| Newfoundland and Labrador | 15% | $150.00 |
| Prince Edward Island | 15% | $150.00 |
| Quebec | 14.975% | $149.75 |
| Nova Scotia | 14% | $140.00 |
| Ontario | 13% | $130.00 |
| British Columbia | 12% | $120.00 |
| Manitoba | 12% | $120.00 |
| Saskatchewan | 11% | $110.00 |
| Alberta | 5% | $50.00 |
| Northwest Territories | 5% | $50.00 |
| Nunavut | 5% | $50.00 |
| Yukon | 5% | $50.00 |
How to remove GST or HST from a price
Divide the tax-inclusive price by one plus the total rate. In Ontario that is price ÷ 1.13; in Alberta price ÷ 1.05; in Quebec price ÷ 1.14975. The difference between the two prices is the tax.
For an Ontario-only calculation, including the 5% federal and 8% provincial split of HST, use our Ontario HST calculator. For the general method and tax fractions in other countries, see how to add and remove VAT and GST.
A $100.00 purchase in Quebec costs $114.98 with tax: $5.00 GST plus $9.98 QST (9.975% rounded to the cent).
Which province’s rate applies?
The rate generally depends on where the supply is made, not where the seller is based. For goods, that is usually where they are delivered or made available to the customer. Online sellers shipping across Canada therefore charge different rates to different customers. The CRA’s place-of-supply rules cover services and intangible property in more detail.
When a business must register: the $30,000 rule
Most businesses are "small suppliers" and do not have to register for GST/HST while their taxable supplies stay at or below $30,000 over four consecutive calendar quarters. If you go over $30,000 in a single calendar quarter, you stop being a small supplier on the sale that takes you over. Charities and public institutions use a $50,000 threshold.
Frequently asked questions
What is the HST rate in Ontario in 2026?
13%, made up of the 5% federal part and the 8% provincial part.
Which provinces do not charge PST?
Alberta and the three territories (Yukon, Northwest Territories and Nunavut) charge only the 5% GST. HST provinces include the provincial part inside the HST instead of a separate PST.
What is the sales tax rate in Nova Scotia now?
The HST in Nova Scotia is 14% from 1 April 2025, down from 15%.
How do I calculate tax in Quebec?
Add 5% GST and 9.975% QST, both on the pre-tax price, for a combined 14.975%. Multiply the price by 1.14975 to add tax, or divide by 1.14975 to remove it.
Do I have to charge GST/HST as a small business?
Not until your taxable supplies exceed $30,000 over four consecutive calendar quarters or in a single quarter. You can register voluntarily earlier.
Official sources
- Canada Revenue Agency — GST/HST calculator (and rates)
- Canada Revenue Agency — When to register for and start charging the GST/HST
- Revenu Québec — QST
Rates checked against these sources on 30 October 2026. Tables are calculated with the same engines as our calculators. This guide is general information, not tax advice.
About the author: Ahmed Bilal
Ahmed Bilal is the founder of VolexTool and builds and maintains every calculator on the site. Tax rates and thresholds are taken directly from official sources such as GOV.UK, HMRC, the Canada Revenue Agency and the Australian Taxation Office, the formula is shown on every page, and each update must pass more than 600 automated checks before it goes live. Ahmed is not a tax adviser: for decisions about your own situation, speak to a qualified accountant or financial adviser.