Provincial TaxesNov 1, 2025
What are the differences between PST, HST, and GST across Canadian provinces?
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Canada has a multi-layered sales tax system that varies by province. Understanding GST, HST, PST, and QST matters for consumers and businesses.
The three types of sales tax:
- GST (Goods and Services Tax): A 5% federal tax applied across all of Canada, administered by the CRA.
- HST (Harmonized Sales Tax): A combined federal-provincial tax replacing GST and PST in participating provinces, administered by the CRA.
- PST (Provincial Sales Tax): A separate provincial tax on top of GST, administered by each province.
Provincial breakdown for 2024:
| Province/Territory | GST | PST/QST | HST | Total Rate |
|---|---|---|---|---|
| Alberta | 5% | None | N/A | 5% |
| British Columbia | 5% | 7% | N/A | 12% |
| Manitoba | 5% | 7% | N/A | 12% |
| New Brunswick | N/A | N/A | 15% | 15% |
| Newfoundland & Labrador | N/A | N/A | 15% | 15% |
| Nova Scotia | N/A | N/A | 15% | 15% |
| Ontario | N/A | N/A | 13% | 13% |
| Prince Edward Island | N/A | N/A | 15% | 15% |
| Quebec | 5% | 9.975% QST | N/A | 14.975% |
| Saskatchewan | 5% | 6% | N/A | 11% |
| NWT, Nunavut, Yukon | 5% | None | N/A | 5% |
Key differences for businesses:
- In HST provinces, businesses register once with the CRA and remit one combined tax.
- In PST provinces (BC, Manitoba, Saskatchewan), businesses register with the province and remit PST and GST independently.
- In Quebec, businesses register with Revenu Quebec for QST and the CRA for GST.
- Input Tax Credits (ITCs) recover GST/HST on business purchases, but PST generally cannot be recovered.
PSTHSTGSTsales-taxprovincial-tax2024
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Disclaimer: This information is for general educational purposes and is not professional tax advice. Tax situations vary. Consult a qualified tax professional for advice specific to your circumstances.