The Canadian sales taxes include the Provincial Sales Tax (PST), the Quebec Sales Tax (QST), the Goods and Services Tax (GST), and the Harmonized Sales Tax (HST) which is a combination of the PST and the GST in some provinces.
- The GST applies to most goods and services made in Canada; however, certain exceptions may apply.
- The PST is a retail sales tax that is payable when a taxable good or service is acquired for personal or business use, unless a specific exemption applies.
- The HST generally applies to the same base of goods and services as the GST. The participating provinces (New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island) harmonized their PST with the GST to implement the HST.
- In Quebec, the most common sales taxes are the:
- GST, which is calculated at a rate of 5% on the selling price.
- QST, which is calculated at a rate of 9.975% on the selling price excluding the GST.
Canadian Sales Tax Table (as of Jan 1, 2018)
|PROVINCE||APPLICABLE SALES TAX||GST1||HST1||QST2||PST3||TOTAL|
|British Columbia||GST + PST||5%||7%||12%|
|Manitoba||GST + PST||5%||8%||13%|
|Newfoundland and Labrador||HST||15%||15%|
|Prince Edward Island||HST||15%||15%|
|Quebec||GST + QST||5%||9.975%||14.98%|
|Saskatchewan||GST + PST||5%||6%||11%|
1 Generally, GST/HST for shipments is calculated based on the rate applicable in the destination province instead of the origin province.
2 Generally, QST is only applicable to shipments within Quebec (i.e., when Quebec is both the shipment origin and destination province).
3 Generally, PST is not applicable to shipping charges, including most surcharges. However, HST is applicable in most cases.