Lowest combined
5%
Alberta, Northwest Territories, Nunavut, and Yukon
Canada compare
🇨🇦2026 · CRA rates · $1,000 vignette
GST/HST by Province
Rank all 13 provinces and territories by combined GST/HST/PST. Lowest: 5% GST only (Alberta, Northwest Territories, Nunavut, and Yukon). Highest: 15% HST (New Brunswick, Newfoundland and Labrador, and Prince Edward Island). Ontario vs Alberta vignette gap ≈ $80.00.
By Sammy S. · Founder · AuthorUpdated for 2026
5%
Lowest (GST only)
15%
Highest (NB/NL/PE)
13%
Ontario HST
5%
Alberta GST
Highest combined
15%
New Brunswick, Newfoundland and Labrador, and Prince Edward Island
Vignette
$1,000
Taxable purchase before tax
Key finding — Ontario vs Alberta
On $1,000 taxable purchase (before tax), Ontario’s 13% HST costs about $130.00 in tax versus Alberta’s 5% GST at $50.00 ($80.00 less in Alberta). Quebec’s 5% GST + 9.975% QST is about $149.75 on the same purchase.
Key takeaways
- All 13 provinces and territories are ranked by combined taxable retail rate from the CRA table.
- Lowest: 5% GST only in Alberta, Northwest Territories, Nunavut, and Yukon.
- Highest: 15% HST shared by New Brunswick, Newfoundland and Labrador, and Prince Edward Island.
- Ontario 13% HST vs Alberta 5% GST — $80.00 gap on $1,000 taxable purchase (before tax).
- Quebec’s GST+QST (14.975%) exceeds Ontario’s HST, but stays below the 15% HST provinces.
- British Columbia is 12% (5% GST + 7% PST), just under Ontario.
- Nova Scotia HST is 14% after the April 1, 2025 cut from 15% (provincial portion 9%).
- Place of supply — not business address alone — decides which province’s rate applies (CRA).
- Basic groceries are zero-rated (0%) nationwide; this ranking is for general taxable supplies.
- Most businesses stay small suppliers at or under $30,000 taxable supplies over four consecutive calendar quarters.
- HST invoices show one total HST rate; GST+PST/QST/RST layers federal and provincial tax on the same pre-tax price.
How GST/HST and provincial sales tax work
Canada’s retail sales tax stack always includes the 5% federal GST on taxable supplies. Five provinces replace a separate provincial retail tax with HST — one combined rate collected with GST. Other provinces add PST, RST, or QST on top of GST. Alberta and the territories stop at GST alone.
This hub ranks all 13 provinces and territories by that combined taxable rate from the CRA table. Lowest: 5% in Alberta, Northwest Territories, Nunavut, and Yukon. Highest: 15% HST shared by New Brunswick, Newfoundland and Labrador, and Prince Edward Island.
Place of supply decides the rate
CRA’s which-rate guidance: the rate depends on where you make the sale, lease, or other supply. A Vancouver store delivering a mattress to Toronto charges Ontario’s 13% HST. A Winnipeg laptop delivered to Halifax uses Nova Scotia’s 14% HST; the same laptop picked up in Winnipeg uses Manitoba GST + 7% RST.
Basic groceries and other zero-rated supplies stay at 0% GST/HST in every province and territory. Exempt supplies are outside GST/HST entirely — confirm the type of supply before applying a combined rate from this ranking.
Nova Scotia’s 2025 HST cut
On April 1, 2025, Nova Scotia decreased the provincial portion of HST to 9%, resulting in 14% HST (CRA). Transition rules for personal property and services are in Notice 342; housing and other real property are in Notice 343.
In this ranking, Nova Scotia sits below New Brunswick, Newfoundland and Labrador, and Prince Edward Island (all still 15% HST).
Registration, invoices, and remittances
Most businesses are small suppliers while taxable supplies stay at or under $30,000 over four consecutive calendar quarters. Exceeding the threshold (or special rules for taxi/ride-sharing and some events) generally means you must register and charge GST/HST.
On invoices, show whether tax applies and the amount or a clear tax-included statement. For HST (e.g. 13% HST), show the total HST rate — do not split federal and provincial portions. Remit tax for the reporting period of the invoice date even if unpaid.
Worked examples (CRA-aligned)
Ontario vs Alberta on $1,000
Same pre-tax taxable purchase; CRA general rates only.
- Ontario tax
- $130.00
- Alberta tax
- $50.00
- Difference
- $80.00
CRA laptop place-of-supply fork
Winnipeg seller, $1,000 laptop — delivery to Halifax vs pickup in Manitoba (CRA which-rate examples).
- Delivered in Nova Scotia
- 14% HST → $140.00 tax
- Pickup in Manitoba
- 5% GST + 7% RST → $120.00 tax
- Gap
- $20.00
Quebec combined on $100
5% GST + 9.975% QST on the same pre-tax base (~14.975%).
- GST
- $5.00
- QST
- $9.98
- Combined
- $14.98
Place-of-supply guide
Validated against CRA “Charge and collect the GST/HST” examples (mattress to Toronto; laptop to Halifax vs Manitoba pickup).
Rate follows place of supply
CRA sets the GST/HST rate from where the sale, lease, or other supply is considered made — not automatically from your business address.
Goods delivered to another province
CRA example: a Vancouver furniture store delivers a mattress to Toronto and charges 13% HST because the place of supply is Ontario.
Delivery vs customer pickup
CRA example: a Winnipeg store sells a $1,000 laptop. Delivered to Halifax → 14% HST. Customer picks up in Winnipeg → 5% GST + 7% RST (GST + Manitoba RST).
Zero-rated still 0% everywhere
Basic groceries and other zero-rated supplies stay at 0% GST/HST in every province and territory, regardless of place of supply.
Services and intangibles
Services and intangible property have detailed place-of-supply rules. Confirm the CRA which-rate / place-of-supply guidance for your category before quoting.
When to register for GST/HST
Small-supplier threshold (most businesses)
You generally remain a small supplier while taxable supplies (including zero-rated) stay at or under $30,000 over four consecutive calendar quarters. Voluntary registration is allowed sooner.
Exceeding in one quarter
If you exceed $30,000 in a single calendar quarter, you generally must register and start charging on the supply that pushed you over — confirm timing on CRA.
Special registration rules
Taxi and commercial ride-sharing drivers, and some admissions/convention hosts, may have to register even as small suppliers. Charities and public service bodies use different tests.
Quebec QST
QST registration and administration run through Revenu Québec alongside GST rules. Confirm dual-registration requirements if you make taxable supplies in Quebec.
Invoices & remittances
Show whether tax applies
CRA requires you to tell customers if GST/HST applies and whether it is included in the price or added separately (receipts, invoices, contracts, or posted signs).
HST line items
If HST applies, show the total HST rate. Do not show the federal and provincial parts separately.
Registrant customers / ITCs
Supplies to GST/HST registrants need specific invoice details so they can support input tax credit claims. Keep records that identify taxable vs exempt supplies.
Remit what you charge
Hold collected GST/HST in trust and include it on the return for the reporting period of the invoice date — whether or not you have been paid yet.
Combined sales tax ranking
Lowest combined rate first. Tax column uses $1,000 taxable purchase (before tax).
| Rank | Province / territory | System | Combined | Tax on $1,000 |
|---|---|---|---|---|
| #1 |  Alberta | 5% GST | 5% | $50.00 |
| #1 |  Northwest Territories | 5% GST | 5% | $50.00 |
| #1 |  Nunavut | 5% GST | 5% | $50.00 |
| #1 |  Yukon | 5% GST | 5% | $50.00 |
| #5 |  Saskatchewan | 5% GST + 6% PST | 11% | $110.00 |
| #6 |  British Columbia | 5% GST + 7% PST | 12% | $120.00 |
| #6 |  Manitoba | 5% GST + 7% RST | 12% | $120.00 |
| #8 |  Ontario | 13% HST | 13% | $130.00 |
| #9 |  Nova Scotia | 14% HST | 14% | $140.00 |
| #10 |  Quebec | 5% GST + 9.975% QST | 14.975% | $149.75 |
| #11 |  New Brunswick | 15% HST | 15% | $150.00 |
| #11 |  Newfoundland and Labrador | 15% HST | 15% | $150.00 |
| #11 |  Prince Edward Island | 15% HST | 15% | $150.00 |
Lowest combined rates
Highest combined rates
Compare provinces
Compare any two provinces
Combined GST/HST/PST rates and tax on a $1,000 taxable purchase.
Tax on common purchase amounts
Illustrative tax only — general taxable rate, no exemptions.
| Province | $50 | $100 | $250 | $1,000 | $5,000 | $10,000 |
|---|---|---|---|---|---|---|
| Alberta | $2.50 | $5.00 | $12.50 | $50.00 | $250.00 | $500.00 |
| Ontario | $6.50 | $13.00 | $32.50 | $130.00 | $650.00 | $1,300.00 |
| British Columbia | $6.00 | $12.00 | $30.00 | $120.00 | $600.00 | $1,200.00 |
| Quebec | $7.49 | $14.98 | $37.44 | $149.75 | $748.75 | $1,497.50 |
| Nova Scotia | $7.00 | $14.00 | $35.00 | $140.00 | $700.00 | $1,400.00 |
How to use this ranking
Step 1
Scan the ranking
Sort by combined rate and vignette tax on the same $1,000 purchase.
Step 2
Open a province page
See system type (HST vs GST+PST/QST), ladder examples, and CRA sources.
Step 3
Check place of supply
Confirm which province’s rate applies before quoting — not just your storefront address.
Step 4
Compare two provinces
Use Ontario vs Alberta, Quebec vs Ontario, or Nova Scotia vs New Brunswick.
Step 5
Personalize
Run any amount in the GST/HST calculator with the destination province selected.
Common myths vs CRA rules
“Alberta has no sales tax at all.”
Alberta has no provincial sales tax, but the 5% federal GST still applies on taxable supplies — the combined rate is 5%, not 0%.
“I always charge my home province’s rate.”
CRA place-of-supply rules decide the rate. Example: a Vancouver furniture store delivering a mattress to Toronto charges Ontario’s 13% HST, not BC’s GST+PST.
“HST and GST+PST are calculated differently on the same price.”
For standard taxable goods, CRA applies GST on the price without PST; HST is a single combined rate on the same pre-tax consideration. QST has used the GST base since 2013.
“Nova Scotia is still 15% HST.”
As of April 1, 2025, Nova Scotia HST is 14% HST (provincial portion 9%). Older 15% figures are outdated for post-cut supplies — see Notices 342 and 343.
“Ontario’s 13% is always higher than Quebec.”
Quebec’s published combined GST+QST is 14.975% vs Ontario’s 13% HST — Quebec is higher on the CRA table for general taxable sales, but still below 15% HST provinces.
“Basic groceries always get the provincial sales tax rate.”
Basic groceries are zero-rated (0% GST/HST) in every province and territory. Provincial retail tax treatment can still differ for non-basic foods — confirm the type of supply.
“On an HST invoice I must show 5% GST plus the provincial part.”
CRA receipts guidance: if HST applies, show the total HST rate. Do not show the federal and provincial parts separately.
Glossary
- GST
- Goods and Services Tax — federal 5% tax on most taxable supplies across Canada.
- HST
- Harmonized Sales Tax — single combined federal+provincial rate in participating provinces (ON, NB, NL, NS, PE).
- PST / RST / QST
- Provincial retail taxes charged with GST outside HST provinces (PST in BC/SK, RST in Manitoba, QST in Quebec).
- Combined rate
- Total percent applied to the pre-tax price for a general taxable supply (HST rate, or GST + provincial rate).
- Place of supply
- Where CRA considers a sale, lease, or other supply made — it determines which province’s GST/HST (and PST) rate applies.
- Zero-rated supply
- Taxable at 0% GST/HST everywhere in Canada (e.g. basic groceries). Still a taxable supply for registration and ITC purposes.
- Exempt supply
- Not subject to GST/HST (and generally no ITCs on related inputs). Examples can include certain health, education, and financial services — confirm on CRA.
- Small supplier
- Most businesses stay small suppliers while taxable supplies stay at or under $30,000 over four consecutive calendar quarters (special rules for charities, taxi/ride-sharing, and some events).
- Input tax credit (ITC)
- GST/HST registrants can generally recover GST/HST paid on eligible business purchases, with supporting invoices. Provincial PST/RST recovery rules differ.
Frequently asked questions
Alberta, Northwest Territories, Nunavut, and Yukon charge 5% (federal GST only — no provincial retail sales tax). Highest combined here: New Brunswick, Newfoundland and Labrador, and Prince Edward Island at 15% (15% HST).
GST is the 5% federal tax. HST combines GST with a provincial portion into one rate (e.g. Ontario 13%). PST/RST/QST are separate provincial retail taxes charged with GST in non-HST provinces.
Place of supply — where CRA considers the sale, lease, or other supply made — decides the rate, not necessarily where your storefront sits. CRA example: a Vancouver store delivering a mattress to Toronto charges Ontario’s 13% HST.
Basic groceries are zero-rated (0% GST/HST) in every province and territory. Other foods and supplies may still be taxable — confirm the type of supply on CRA.
Nova Scotia charges 14% HST after the April 1, 2025 cut from 15% to 14% (provincial portion 9%). See CRA Notices 342 and 343 for transition rules.
Yes on the CRA table: Quebec 5% GST + 9.975% QST (14.975%) vs Ontario 13% HST (13%). Quebec is still below the 15% HST provinces (NB, NL, PE).
For most businesses, you are a small supplier while taxable supplies stay at or under $30,000 over four consecutive calendar quarters. Exceeding that threshold (or certain special rules) generally requires registration — confirm on CRA’s when-to-register page.
Tax ≈ pre-tax price × combined rate. On $1,000 taxable purchase (before tax), multiply by the province’s total rate (or use the GST/HST calculator). CRA: if PST applies, calculate GST on the price without the PST.
CRA GST/HST calculator and rates-by-province table, plus provincial PST/QST/RST where listed. Last reviewed for this hub on 2026-08-09.
Calculate any amount
Add or remove GST/HST for any province in the interactive calculator.
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By Sammy S. · Founder · Author