GST vs HST vs PST — Which Provinces Charge Which Tax?
Canadian sales tax is one federal tax plus whatever the province does. The rate you charge or claim depends on the place of supply — not where your truck is registered.
GST and HST (CRA, including the Nova Scotia change on 1 April 2025)
- 5% GST only: Alberta, Yukon, Northwest Territories, Nunavut
- 13% HST: Ontario
- 14% HST: Nova Scotia (provincial portion dropped to 9% on 1 April 2025)
- 15% HST: New Brunswick, Newfoundland and Labrador, Prince Edward Island
GST plus a provincial tax
- British Columbia: GST 5% + PST 7%
- Saskatchewan: GST 5% + PST 6%
- Manitoba: GST 5% + PST 7%
- Quebec: GST 5% + QST 9.975%
GST/HST you paid on business inputs is generally recoverable as an input tax credit if you are registered. PST is not an ITC. QST has its own rules at Revenu Québec.
What we do with a slip
We read the tax lines and match them to where the books live. That is a filing aid. Place-of-supply rules get specific (a mattress shipped to Toronto is Ontario HST even if the store is in Vancouver — CRA's own example).
This is not tax advice. Confirm the rate and the place of supply with CRA or your accountant before you file.