Understanding Canadian Sales Taxes: GST, HST, PST & QST
Canada utilizes a mixed federal-provincial sales tax regime consisting of four distinct structures:
- GST Only (5%): Alberta, Northwest Territories, Nunavut, and Yukon charge only the 5% federal Goods and Services Tax.
- HST (13% or 15%): Ontario (13%), New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island (15%) combine federal and provincial taxes into a single rate.
- GST + PST (11% to 12%): British Columbia (5% GST + 7% PST = 12%), Saskatchewan (5% GST + 6% PST = 11%), and Manitoba (5% GST + 7% RST = 12%).
- GST + QST (14.975%): Quebec levies a 5% GST alongside a 9.975% Quebec Sales Tax (QST).