Participating HST provinces
Ontario uses 13% HST. Nova Scotia uses 14% HST for supplies on or after 1 April 2025. New Brunswick, Newfoundland and Labrador, and Prince Edward Island use 15% HST.
Non-participating provinces
Alberta, British Columbia, Manitoba, Quebec and Saskatchewan, plus the three territories, use 5% GST. Several of these provinces also impose a separate PST, RST or QST.
Why separate taxes are not combined blindly
The taxable base, exemptions and place-of-supply treatment for provincial tax can differ from GST. A responsible calculator identifies separate tax without assuming every supply receives identical treatment.
Zero-rated and exempt supplies
Not every purchase carries the headline rate. Basic groceries can be zero-rated, while exempt supplies follow different input-tax-credit treatment. Product classification matters.
Common questions
Frequently asked questions
Which provinces use 15% HST?+
New Brunswick, Newfoundland and Labrador, and Prince Edward Island use 15% HST.
Which places use only 5% GST federally?+
Non-participating provinces and territories use 5% GST, though BC, Manitoba, Quebec and Saskatchewan also impose separate provincial sales taxes.
Official source and scope
CRA: GST/HST calculator and ratesRule period: Current published rules within the guide’s stated period and scope
Next scheduled review: 15 December 2026
The guide’s rule statements, scope and linked calculator were reviewed against the primary source shown on the page.
This guide explains general rules and does not replace personalised tax, financial, employment or legal advice. For exact filing, payroll, lending or compliance decisions, use the official source and professional guidance where needed.