GST, HST, PST and QST by province: the 2026 rates and when to charge them.

Checked against official sources on 9 September 2026. This is general information for Canadian small businesses, not tax advice; your accountant knows your situation.

The three kinds of sales tax in Canada

Every province charges the federal GST at 5%. Five provinces have folded their provincial tax into a single HST that the CRA collects: Ontario at 13%, New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15%, and Nova Scotia at 14%. Quebec runs its own QST at 9.975% alongside GST, and British Columbia, Saskatchewan and Manitoba each charge a provincial sales tax (PST, or RST in Manitoba) on top of GST. Alberta and the three territories charge GST only.

Rates by province in 2026

Province or territory	What applies	Total on a taxable sale
Alberta	GST 5%	5%
British Columbia	GST 5% + PST 7%	12%
Manitoba	GST 5% + RST 7%	12%
New Brunswick	HST 15%	15%
Newfoundland and Labrador	HST 15%	15%
Nova Scotia	HST 14% (was 15% until 31 March 2025)	14%
Ontario	HST 13%	13%
Prince Edward Island	HST 15%	15%
Quebec	GST 5% + QST 9.975%	14.975%
Saskatchewan	GST 5% + PST 6%	11%
Northwest Territories	GST 5%	5%
Nunavut	GST 5%	5%
Yukon	GST 5%	5%

Which province's rate do you charge?

It is the customer's province, not yours, in most cases. For goods, the rate follows where the goods are delivered or made available to the customer. Ship a counter top from Toronto to Halifax and the sale carries Nova Scotia's 14% HST, not Ontario's 13%. For services, the rate generally follows the customer's address that you have in the ordinary course of business, such as the billing address. There are special rules for some services and for property, and Quebec's QST has its own registration; when a sale is unusual, ask an accountant before you invoice it.

Do you have to charge tax at all?

Not until you are registered, and you do not have to register while you are a small supplier: total taxable sales of $30,000 or less in a single calendar quarter and over the last four consecutive quarters. Cross $30,000 inside one quarter and you stop being a small supplier immediately: the sale that took you over must carry tax, and that day is your registration date. Cross it cumulatively over up to four quarters and you have until the end of the month after that quarter. Either way you have 29 days from the effective date to complete the registration. Registering early is allowed and is often worth it, because only registrants can claim back the GST/HST they pay on purchases.

PST and QST need their own registrations

The CRA runs GST and HST. British Columbia, Saskatchewan, Manitoba and Quebec each run their own provincial tax with a separate registration, separate returns and their own rules about who must register. If you sell into those provinces regularly, check the provincial thresholds; the HST provinces need nothing extra beyond your GST/HST account.

Show the tax as its own line

Whatever the rate, put the tax on the invoice as a separate line with the rate or the amount, and once a sale is $100 or more, print your GST/HST registration number. That is what lets your customer claim the tax back, and the CRA can refuse their claim if it is missing. The invoice requirements guide covers the full list by amount.

The Quick Method, briefly

If your taxable sales are $400,000 or less over four consecutive fiscal quarters, you can elect the Quick Method: instead of tracking the tax on every purchase, you remit a reduced flat percentage of your tax-included sales and keep the difference in place of input tax credits. It cuts bookkeeping for some businesses and costs money for others, depending on how much you buy. The election is made on form GST74 and lasts at least a year, so run the numbers with your accountant first.

How Hakkuu handles this

Hakkuu applies the right tax by province on every invoice and quote, shows it as its own line, and keeps the tax on scanned receipts separate from the subtotal so your input tax credits are ready at filing time. Nova Scotia's 14% is already in the table. See invoicing and expenses.