What Is HST? GST, HST and PST Rates by Province (2026)

Short answer: HST, the harmonized sales tax, is the single sales tax that five provinces charge instead of a separate provincial sales tax: the 5% federal GST plus a provincial part, collected together. In 2026 it is 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Everywhere else you charge the 5% GST, plus a separate provincial tax in British Columbia (7% PST), Saskatchewan (6% PST), Manitoba (7% RST) and Quebec (9.975% QST). Alberta and the three territories have GST only.

These are the rates in force in 2026, from the Canada Revenue Agency’s (CRA) GST/HST rates and place-of-supply rules and the provinces’ own sites. They matter to you as a business once you are registered, which becomes compulsory when your taxable revenue passes $30,000 (see how to register for GST/HST). The arithmetic of adding each tax to a price and backing it out of a total is in how to calculate GST/HST; this page is about which tax is which, and which one you charge.

What is HST, and how is it different from GST?

GST is the 5% federal tax on most goods and services sold in Canada; HST is that same GST combined with a provincial part and charged as one tax in the five participating provinces.

The participating provinces are New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. The CRA explains that a taxable supply made there is subject to the 5% GST and the provincial part of the HST at that province’s rate, which together make the harmonized rate. In Ontario, for example, the 13% is 5% federal plus 8% provincial, as Ontario sales tax for contractors breaks down.

That is why the CRA writes “GST/HST”: it is one system. You have one registration, one GST/HST number, one return and one set of input tax credits (ITCs), whichever rate your sales carry.

	GST	HST	PST, RST or QST
Who sets the rate	Federal government	Federal 5% plus the province’s part	The province
Where it applies	All of Canada	ON, NS, NB, NL, PE	BC, SK, MB (PST or RST); QC (QST)
Who you register with	The CRA (Revenu Québec in Quebec)	The CRA	The province; Revenu Québec for QST
How it is reported	GST/HST return (with the QST to Revenu Québec in Quebec)	GST/HST return	PST and RST: a provincial return; QST: with the GST to Revenu Québec

What are the GST, HST and PST rates by province?

Five provinces charge a single HST, four add a provincial tax to the 5% GST, and Alberta and the territories charge GST alone.

Province or territory	Tax you charge	Rate
Alberta	GST	5%
British Columbia	GST + PST	5% + 7%
Manitoba	GST + RST	5% + 7%
New Brunswick	HST	15%
Newfoundland and Labrador	HST	15%
Northwest Territories	GST	5%
Nova Scotia	HST	14% (since April 1, 2025)
Nunavut	GST	5%
Ontario	HST	13%
Prince Edward Island	HST	15%
Quebec	GST + QST	5% + 9.975%
Saskatchewan	GST + PST	5% + 6%
Yukon	GST	5%

The GST and HST rates are on the CRA’s GST/HST calculator and rates page. The provincial rates are the provinces’ general rates: British Columbia’s PST is 7% with different rates on a few items, Saskatchewan’s PST is 6%, Manitoba’s retail sales tax is 7%, and Revenu Québec runs both the GST and the 9.975% QST in Quebec.

What is PST, and who collects it?

PST is a provincial sales tax that British Columbia, Saskatchewan and Manitoba (as the RST) run themselves, separately from the GST, with their own registration, rules and returns.

Three things follow:

• It is a separate account. Your GST/HST registration with the CRA does not register you for PST. Each province decides who must register and what is taxable, and those lists do not match the GST’s.
• It is not charged on the GST. Each tax is worked out on the pre-tax price and shown on its own line. Quebec does the same: the QST is calculated on the price excluding GST, so a $5,000 job carries $250 GST and $498.75 QST, as Quebec sales tax for contractors shows.
• Trades can be different. In British Columbia, a contractor improving real property generally does not charge PST on the job but pays PST on the materials instead; British Columbia sales tax for contractors covers the details.

Alberta has no provincial sales tax at all, so a business there deals with one tax and one agency, as Alberta sales tax for contractors explains.

Which rate do you charge: your province’s or your client’s?

You charge the rate of the province where the supply is made, which is often your client’s province, not yours.

The CRA’s place-of-supply rules set the basics:

• Most services are supplied in the province of the client’s home or business address that you obtain in the ordinary course of business.
• Services related to real property, such as renovation or repairs, are supplied where the property is.
• Goods you sell are supplied in the province where they are delivered to the buyer, including the province you ship them to.

You are based in	The work	You charge
Ontario (designer)	Logo for a client in Halifax	14% HST
Ontario (designer)	Logo for a client in Calgary	5% GST
Alberta (consultant)	Report for a client in Toronto	13% HST
Nova Scotia (contractor)	Renovating a house in New Brunswick	15% HST

PST, RST and QST follow their own provinces’ rules for sellers based elsewhere, so check the provincial pages before selling into British Columbia, Saskatchewan, Manitoba or Quebec.

What isn’t taxed? Zero-rated and exempt supplies

Most goods and services are taxable at the rates above, but some are zero-rated (taxed at 0%) and others are exempt, and the difference decides whether you can claim input tax credits.

Type of supply	GST/HST charged	Input tax credits	Examples
Taxable	Yes, at the province’s rate	Yes	Most goods and services, including consulting, design and trade work
Zero-rated	0%	Yes	Basic groceries, prescription drugs and dispensing fees, most exports
Exempt	None	Generally no	Long-term residential rent (a month or more), most health, medical and dental services, child care for children 14 and under, many educational services, financial services

The CRA lists the categories on its type of supply page and in its guide for registrants. Edges matter: basic groceries are zero-rated, but soft drinks, candy and snack foods such as chips are taxable.

Do you have to charge GST/HST?

Only once you are registered, and you must register when your worldwide taxable revenue passes $30,000 in a single calendar quarter or over the last four consecutive quarters.

Below that you are a small supplier and registration is optional, although you can register voluntarily to claim input tax credits. Taxi and ride-share drivers register from their first fare, whatever their revenue. The CRA sets this out in when to register for and start charging the GST/HST. If you are not registered, do not add GST or HST to your invoices at all.

How does HST show up on your invoices and returns?

Show the HST as one line at the full rate, put your GST/HST number on taxable sales of $100 or more, and report it on your GST/HST return.

• One line. “HST 13%” on an Ontario invoice, not separate 5% and 8% lines. In PST provinces, GST and PST go on separate lines because they go to different governments.
• Your number. Once you are registered, your GST/HST number must appear on invoices for taxable sales of $100 or more, under the CRA’s documentary requirements. It is your nine-digit business number followed by RT and a four-digit reference, such as 123456789 RT0001.
• Your return. GST or HST you charged goes on line 103 and the tax you paid on business purchases on line 106, whichever rate it was. PST goes to the province on its own return.

…and where does Keel fit?

Keel: Invoice Maker & Receipts, an iPhone app by Ilura Technology, keeps the estimates, invoices, receipts and expenses that carry these taxes, each kept under its job, so the GST/HST on any document is easy to find when you prepare a return. It is a record keeper: it does not decide which province’s rate applies, does not calculate what you owe, and does not file GST/HST or PST returns or connect to the CRA.

Records stay on your iPhone, with no account, no bank connection and no cloud sync, and the App Store privacy label reads “Data Not Collected.” Keel is free with no invoice limit (free invoices carry a small “Made with Keel” footer); Keel Lifetime is a one-time purchase ($249.99 USD; the App Store shows your local price) that adds custom branding, a signature, premium templates and accountant-ready exports. Keel: Invoice Maker & Receipts on the App Store.

Frequently asked questions

What is HST in Ontario? Ontario’s HST is 13%: the 5% federal GST plus an 8% provincial part, charged as one tax and administered by the CRA. It applies to most goods and services supplied in Ontario, including labour, and to most services you sell to clients with an Ontario address. Ontario has no separate provincial sales tax on top.

How much is GST in Canada? The GST is 5% everywhere in Canada. In the five HST provinces it is built into the HST rather than charged separately, so a $100 sale carries $5 of GST in Alberta, Yukon, the Northwest Territories or Nunavut, but $13 of HST in Ontario. In British Columbia, Saskatchewan, Manitoba and Quebec, the $5 of GST is joined by a separate provincial tax.

Which provinces have HST? Five: Ontario (13%), Nova Scotia (14%), New Brunswick (15%), Newfoundland and Labrador (15%) and Prince Edward Island (15%). British Columbia, Saskatchewan, Manitoba and Quebec charge GST plus their own provincial tax, and Alberta and the three territories charge GST only.

Does Alberta have HST or PST? No. Alberta has neither a provincial sales tax nor HST, so registered businesses charge only the 5% GST on sales made in Alberta. The same is true in Yukon, the Northwest Territories and Nunavut. An Alberta business selling services to a client in an HST province still charges that province’s HST.

What is the HST rate in Nova Scotia? Nova Scotia’s HST has been 14% since April 1, 2025, down from 15%. That is 5% GST plus a 9% provincial part. Invoices for supplies made in Nova Scotia should use 14%, so check that older templates and price lists no longer show 15%.

---

This article is general information, not tax advice. Consult a qualified accountant or tax professional.