Sales tax systems across Canada

The federal GST applies across Canada. Provinces then differ: some add their own sales tax, some combine it with the GST (HST), and some charge no provincial sales tax. Rates change, so this page groups jurisdictions without listing rates.

GST only (no provincial sales tax)

• Alberta
• Yukon
• Northwest Territories
• Nunavut

GST + provincial sales tax

• Manitoba
• British Columbia
• Saskatchewan

GST + QST (Quebec sales tax)

• Quebec

HST (harmonized sales tax, GST + provincial part)

• Ontario
• Nova Scotia
• New Brunswick
• Prince Edward Island
• Newfoundland and Labrador

Current rates: Canada Revenue Agency and each province's official site.