Sales Taxes in Canada

sales taxes canada

In Canada, there are retail sales taxes that apply when a taxable good or service is purchased. Most goods and services are taxable –except for the following:

  • most agricultural products and farm livestock
  • prescription drugs
  • basic groceries
  • many medical devices, such as hearing aids and artificial teeth
  • products marketed exclusively for feminine hygiene purposes

The Goods and Services Tax (GST) is a 5% tax imposed on the supply of goods and services that are purchased in Canada.




The Provincial Services Tax (PST) is a tax imposed by provinces on goods and services purchased in most provinces.

The Harmonized Sales Tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single tax.

Sales Taxes by Province or Territory (2016)
Province or Territory Type Provincial Tax Federal Tax Total
Alberta GST 0% 5% 5%
British Columbia GST+PST 7% 5% 12%
Manitoba GST+PST 8% 5% 13%
New-Brunswick HST 10% 5% 15%
Newfoundland and Labrador HST 10% 5% 15%
Newfoundland and Labrador HST 8% 5% 13%
Northwest Territories GST 0% 5% 5%
Nova Scotia HST 10% 5% 15%
Nunavut GST 0% 5% 5%
Ontario HST 8% 5% 13%
Prince Edward Island HST 10% 5% 15%
Québec GST + QST 9.98% 5% 14.98%
Saskatchewan GST + PST 5% 5% 10%
Yukon GST 0% 5% 5%
Source: Government of Canada

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