Canada has two federal sales tax systems that can look confusingly similar on a receipt: GST and HST. Both ultimately fund the same federal government program, but which one you see — and at what rate — depends entirely on which province you're in.
GST: one rate, everywhere
The Goods and Services Tax (GST) is a flat 5% federal tax charged on most goods and services across all of Canada. It's collected by the Canada Revenue Agency (CRA) and applies in every province and territory, either as a standalone tax or folded into HST. In provinces with no additional provincial sales tax — Alberta, the Northwest Territories, Nunavut and Yukon — GST is the only sales tax you'll ever see at checkout. Try it with our GST calculator.
HST: GST and a provincial share, combined
The Harmonized Sales Tax (HST) merges the 5% federal GST with a province's own sales tax into a single blended rate, billed and remitted as one tax rather than two. Five provinces currently use HST:
- Ontario — 13%
- Nova Scotia — 14%
- New Brunswick — 15%
- Newfoundland and Labrador — 15%
- Prince Edward Island — 15%
The rate varies because each province sets its own provincial portion — the federal 5% share is identical everywhere. Nova Scotia's rate is a good example of how these can move: it dropped from 15% to 14% on April 1, 2025, when the province cut its own share from 10% to 9%, the first time any HST province has voluntarily lowered its portion. Our HST calculator covers all five HST provinces with current rates.
What about the rest of Canada?
The remaining provinces charge GST plus a separate provincial tax rather than a blended HST rate: British Columbia and Saskatchewan charge PST, Manitoba charges an equivalent tax it calls RST, and Quebec charges its own QST. In all four cases, the provincial tax is billed as its own line item alongside the 5% GST rather than merged into one number — see our PST calculator and QST calculator for those specifically.
A bit of history
HST isn't new. New Brunswick, Nova Scotia and Newfoundland and Labrador were the first three provinces to harmonize, all starting on April 1, 1997. Ontario and British Columbia both adopted HST in July 2010, though BC later reversed the decision after a 2011 referendum and reverted to separate GST and PST in April 2013. Prince Edward Island was the most recent province to switch, adopting HST on April 1, 2013. Since then, rates in the HST provinces have moved a handful of times as provinces adjusted their own portion — most recently Nova Scotia's cut in 2025.
How to tell which applies to you
The tax you're charged depends on where the customer takes possession of the goods or service — generally where you are, or where the item is shipped — not where the seller's business is registered. A business in Alberta selling and shipping to a customer in Ontario, for example, generally charges 13% HST on that sale, even though Alberta itself only has 5% GST.
Quick summary
GST is the federal 5% tax charged everywhere. HST is GST and a provincial share combined into one number, used in five provinces at rates from 13% to 15%. Everywhere else, GST and a separate provincial tax (PST, RST or QST) are charged side by side. For the full picture across all 13 provinces and territories, see the rate table on our homepage.