Sales Tax by Province Finder Canada 2026

GST (Goods and Services Tax) is the 5% federal tax applied across Canada. HST (Harmonized Sales Tax) combines GST with provincial sales tax into a single rate in participating provinces (Ontario, New Brunswick, Newfoundland, Nova Scotia, PEI). PST (Provincial Sales Tax) is a separate provincial tax in BC, Manitoba, Saskatchewan, and Quebec (called QST). Alberta and the territories have no PST.

Lowest Sales Tax: Alberta, Northwest Territories, Nunavut, and Yukon have the lowest sales tax at just 5% GST with no provincial sales tax. This makes these jurisdictions the most tax-friendly for large purchases.

Highest Sales Tax: New Brunswick, Newfoundland & Labrador, Nova Scotia, and Prince Edward Island have the highest at 15% HST. Quebec follows closely with 14.975% (5% GST + 9.975% QST).

Ontario's HST rate is 13%. To calculate:

• Add tax: Multiply the pre-tax amount by 1.13 → $100 × 1.13 = $113 total
• Remove tax: Divide the total by 1.13 → $113 ÷ 1.13 = $100 pre-tax
• Tax amount: Pre-tax amount × 0.13 → $100 × 0.13 = $13 tax

Quebec's QST (Quebec Sales Tax) rate is 9.975%. Unlike other provinces, QST is calculated on the price including GST. This makes the effective tax rate slightly higher than the simple addition of rates.

Common GST/HST exempt items include:

• Basic groceries – milk, bread, vegetables, meat, eggs, fresh fruit
• Prescription drugs and medical devices
• Residential rent – long-term rentals are exempt
• Health and dental services – doctor visits, dental care
• Child care services – daycare, babysitting
• Educational services – tuition fees, course materials
• Financial services – most banking fees, interest charges

Some provinces also exempt children's clothing and footwear, children's car seats, and feminine hygiene products. Check your province for specific exemptions.

For Canadian retailers: Yes, online purchases from Canadian retailers are subject to your province's sales tax rate. The tax applied is based on the province where the item is shipped to, not where the retailer is located.

For international purchases: You may owe duty and taxes when the item enters Canada. The current exemption thresholds are:

• $20 CAD – gifts sent from abroad
• $40 CAD – personal shipments
• Above these amounts, you'll pay GST/HST plus any applicable duty and handling fees

Major online platforms like Amazon, eBay, and AliExpress now collect Canadian sales tax at checkout for most items.

When traveling or making purchases in different provinces, the sales tax applied depends on where you make the purchase:

• In-person purchases: Tax rate of the province where the purchase is made applies
• Online purchases: Tax rate of the province where the item is shipped to applies
• Services: Tax rate where the service is provided applies

Important: If you buy goods in a lower-tax province and bring them home to a higher-tax province, you do NOT pay the difference. The purchase price is final at the point of sale.