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Federal and Provincial/Territorial Sales Tax Rates

1

Provinces and Territories

GST

PST/RST/QST

HST

British Columbia

2

5% GST

7% PST

Alberta

5% GST

Saskatchewan

5% GST

5% PST

Manitoba

3

5% GST

8% RST

Ontario

13% HST

Quebec

5% GST

9.975% QST

New Brunswick

13% HST

Nova Scotia

4

15% HST

Prince Edward Island

5

14% HST

Newfoundland and Labrador

13% HST

Yukon

5% GST

Northwest Territories

5% GST

Nunavut

5% GST

Notes

(1) Canada’s Goods and Services Tax (GST) applies at a rate of 5% to most goods acquired and 

services rendered in Canada. The Harmonized Sales Tax (HST) is comprised of a 5% federal 

component and a provincial component that varies by province. 

The Provincial Sales Tax (PST) / Retail Sales Tax (RST) is a single-stage tax that generally 

applies to the retail sales of goods and certain services to persons who use those goods or 

services. The rates and rules vary among the provinces.
Quebec applies the Quebec Sales Tax (QST). The QST is generally the same as the GST/

HST in application.

(2) British Columbia returned to a GST and PST system on April 1, 2013.

(3) Manitoba increased its general sales tax rate to 8% (from 7%) effective July 1, 2013.

(4) As announced in the 2014 Nova Scotia budget, the province has cancelled its proposed 

2014 and 2015 HST rate reductions.

(5)  Prince Edward Island implemented the HST April 1, 2013.  Prior to that date, the GST and 

PST rate in Prince Edward Island was 5% and 10%, respectively.

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