Canada's sales tax system varies by province — some use a combined HST, others use federal GST plus a separate provincial tax.
| Province/Territory | Rate |
|---|---|
| Alberta, NWT, Nunavut, Yukon | 5% GST only |
| British Columbia | 5% GST + 7% PST (separate) |
| Manitoba | 5% GST + 7% RST (separate) |
| Saskatchewan | 5% GST + 6% PST (separate) |
| Quebec | 5% GST + 9.975% QST (separate) |
| Ontario | 13% HST (combined) |
| New Brunswick, NL, NS, PEI | 15% HST (combined) |
You must register once your worldwide taxable revenue exceeds $30,000 in a single calendar quarter or over four consecutive quarters. You can also register voluntarily below this threshold to claim input tax credits.
Registered businesses can claim back the GST/HST paid on business purchases and expenses, reducing the net amount remitted to the CRA.
Calculate GST/HST for a specific province.
Use the GST/HST Calculator →Rates and thresholds can change. Verify current figures with the CRA before registering or invoicing.