Rates and remittance

GST/HST Rates by Province in Canada

GST/HST Rates by Province. Full-width card with sample CRA table rates for Ontario, Alberta and territories, Atlantic provinces, Nova Scotia, and Quebec GST and QST; place of supply note.

Canada charges five percent federal GST in every province, but participating provinces add their component through a single HST on qualifying supplies. Ontario lists thirteen percent HST, New Brunswick, Newfoundland and Labrador, and Prince Edward Island each use fifteen percent HST, and Nova Scotia uses fourteen percent HST for supplies on or after April 1, 2025, following the change published on Canada.ca. British Columbia, Manitoba, and Saskatchewan add separate PST on top of GST, while Alberta and the three territories have no provincial retail sales tax in the Canada.ca table. Quebec combines five percent GST with Quebec sales tax at 9.975% on the same value base, each shown separately. Always match the tax to the place of supply, then confirm the latest figures on the Government of Canada’s GST/HST calculator page.

Provincial rates

What GST, HST, and PST should you show for each province in 2026?

The federal GST rate stays five percent everywhere it applies, while HST bundles the provincial piece into one line in harmonized provinces. The points below name each jurisdiction’s combined GST or HST line, then call out where PST or QST stacks on top, using the public CRA table and provincial sources.

What combined GST or HST rate does each province or territory use?

The Government of Canada’s GST/HST calculator page lists five percent GST for Alberta, British Columbia, Manitoba, the Northwest Territories, Nunavut, Saskatchewan, and Yukon, with HST in Ontario at thirteen percent, in Nova Scotia at fourteen percent, and in New Brunswick, Newfoundland and Labrador, and Prince Edward Island at fifteen percent each (Government of Canada, GST/HST calculator and rates, 2025). HST is one line on the invoice, not a split between federal and provincial parts.

Why is Nova Scotia fourteen percent when Prince Edward Island is fifteen percent?

Canada.ca states that, as of April 1, 2025, Nova Scotia’s HST rate dropped to fourteen percent, with a dedicated transitional section for how that shift affects supplies that straddle the change date (Government of Canada, GST/HST rates and transitional rules, updated 2025). Your invoice for a standard taxable supply in Nova Scotia after that date should use fourteen percent unless a specific exception applies. Always re-read the transitional page if the supply or payment crosses the effective day.

How do British Columbia, Manitoba, and Saskatchewan treat PST beside GST?

The same CRA table that lists five percent GST in those provinces also shows PST percentages for retail sales, seven percent in British Columbia and Manitoba, and six percent in Saskatchewan, and it directs readers to each province for deeper PST rules (Government of Canada, GST/HST calculator, 2025). You register, collect, and file PST where those provinces require it, separate from your GST/HST return with the CRA, except where an integrated return applies under provincial law.

What tax lines appear for Quebec customers when GST still reads five percent?

The CRA’s posted rates show five percent GST for Quebec and a Quebec sales tax rate of 9.975% in the PST column, reflecting Revenu Québec’s QST, which is assessed on a value that already includes GST (Government of Canada, GST/HST calculator, 2025). In practice you show two distinct lines, one for GST and one for QST, and you follow Revenu Québec for registration, invoicing, and remittance. Never merge GST and QST into a single HST line because Quebec is not a harmonized HST province.

What else, besides a percentage, controls which rate you charge?

The Government of Canada’s GST/HST calculator page states that the rate you will charge depends on the type of supply, where the supply is made, and who the supply is made to, with links to more detail for each factor (Government of Canada, GST/HST calculator and rates, 2025). A snapshot table is only step one, because place-of-supply and recipient rules can move a supply into a different column than your first guess from an address line alone.

Sources

What official sources say about updating GST and HST rates

The calculator page is a living source. When a province’s HST or PST rule shifts, the Government of Canada updates the table, so bookmark it instead of copy-pasting this article into a compliance memo without checking.

  • Canada.ca documents that, effective April 1, 2025, the HST rate in Nova Scotia decreased to fourteen percent, and it links to transitional information for how that applies to straddled transactions (Government of Canada, Changes to HST in Nova Scotia, 2025).

    Government of Canada, Changes to HST in Nova Scotia (2025). View source

  • Xero’s Small Business Insights data for the December 2025 quarter shows Canadian late payment days averaging 9.7, a modest improvement compared with 11.3 in the June 2025 quarter, a signal that clear invoices with accurate tax lines support faster review in accounts payable teams (Xero, Small Business Insights Canada, 2025-2026).

    Xero Small Business Insights Canada (2025). View source

Workflow

How do you pick the right GST, HST, or PST for each invoice?

You confirm the type of supply, the place the CRA treats it as made, the federal rate, and any extra provincial return before you type numbers into a template. Work the steps in order to avoid a rate that is right for your office but wrong for the customer’s location.

  1. 1

    Classify the supply and confirm it is taxable, zero-rated, or exempt

    The GST or HST rate in the table only helps after you know the supply is one the Excise Tax Act charges tax on, other than a zero-rated export where you may show 0% with the right evidence.

  2. 2

    Apply the CRA’s place-of-supply rules to pick the customer’s jurisdiction

    Goods, services, and intangibles each follow their own place-of-supply tests, and the result might not match your mailing address. The CRA’s dedicated page walks through the scenarios that matter to remote sellers, consultants, and in-person work.

  3. 3

    Map that jurisdiction to the current GST, HST, and PST line items

    For HST provinces, charge a single HST at the current percentage from the table. For GST plus PST provinces, add GST first, then calculate PST the provincial statute requires, often on a pre-GST or GST-inclusive base depending on the rule.

  4. 4

    Show each tax as its own line with a label your client can audit

    HST is labelled HST. GST is labelled GST. PST or QST lines carry the provincial name and, where required, the provincial registration number, never blended into a mystery “tax one” number.

  5. 5

    Reconcile printed rates with the public CRA calculator before you mass-mail

    The calculator page lists both GST and HST columns plus PST columns so you can proof your template against a federal snapshot before a busy month-end run.

  6. 6

    File and remit each obligation on its own schedule

    The CRA return covers GST/HST, while Revenu Québec, BC, Manitoba, and Saskatchewan have their own cycles for the provincial part when you are registered. Calendar both sets of due dates and fund remittances in separate sub-ledgers when it helps you reconcile.

Checklists

Checklists: GST, HST, and PST on your next invoice

Run these three passes before you click send. They assume you are already a registrant, because charging tax before registration is its own error path.

When you set the tax rate

  • You used the most recent table from the Government of Canada, not a screenshot from a prior tax year
  • You decided HST, GST-only, or GST plus QST or PST in line with the place of supply, not the province you happen to like best
  • If Nova Scotia is in play, you considered whether the supply is fully after April 1, 2025, or straddles the old rate
  • You know whether a reverse charge, indigenous relief, or special rule voids a normally taxable supply for this fact pattern

When you format the document

  • HST is one line at the right combined percentage, without splitting the federal and provincial share
  • GST appears at five percent whenever only GST is due on a federal taxable point
  • PST and QST appear as separate lines, each tied to a registration where required, not buried inside a single “taxes” subtotal with no name

When you file

  • The CRA return captures GST and HST collected net of ITCs on the right reporting period end date
  • Quebec, BC, MB, and SK remittances each follow the provincial portal you enrolled in, if you must collect that tax
  • You stored the invoice PDF, the table printout, and the client address proof the CRA would ask for in a review

Pitfalls

What trips up Canadian businesses on GST, HST, and PST lines?

Most pain comes from memorizing 2023 numbers, ignoring a province’s 2025 rate change, or copying US-style sales tax habits into a federal GST framework.

You still use fifteen percent for every Nova Scotia invoice in 2026

Problem

The headline HST in Nova Scotia moved to fourteen percent for many supplies on or after April 1, 2025, so a fifteen percent line on those supplies overstates tax and confuses the buyer’s ITC work.

Fix

Compare your effective supply date to the published transition material, then set your automation rules to the fourteen percent profile unless a grandfathered straddle rule keeps the old point.

You treat all “Atlantic” HST the same as Prince Edward Island

Problem

Each harmonized province still has its own HST rate history and exceptions. A single “Atlantic 15%” field drops precision when a province changed while others did not.

Fix

Keep one tax profile per province, even if some rows currently match, so you can adjust a single province the next time the CRA updates one row only.

You add HST in Quebec because Montréal “feels like an HST city”

Problem

Quebec is not a harmonized HST province. The GST plus QST pair follows Revenu Québec, not a blended HST percentage.

Fix

Show GST and QST separately and pull QST text from the province’s public guidance so your remittance and invoice narrative stay aligned.

You list PST while GST is missing, or the reverse, after a last-minute line-item edit

Problem

A manual spreadsheet edit on the subtotal can desynchronize the GST base from the PST base, especially where provinces tax different item categories.

Fix

Rebuild the tax from the line items, then compare both bases to the provincial and CRA instructions before you lock the file.

Frequently asked questions

Quick answers for operators who need the right HST, GST, or combined Quebec lines on a Canadian invoice today.

Where can I read the full GST, HST, and PST table for Canada?

The Government of Canada’s GST/HST calculator page includes a “GST/HST rates by province” table with the federal GST and HST columns plus a PST column where provinces levy their own tax. The page is updated when rates change, so it is a stronger anchor than a blog’s copy of the last PDF you saved.

Is GST always five percent even when HST is higher?

The five percent figure is the federal part of the GST and HST base, but the invoice line for a harmonized supply usually shows a single HST at the full combined percent in participating provinces, not a separate 5% plus a provincial add-on. Non-participating provinces without PST show 5% GST for federal taxable property and services where only federal GST applies.

What HST rate do I use for supplies that cross April 1, 2025, in Nova Scotia?

The CRA published “Changes to HST in Nova Scotia” content that explains which rate applies to supplies that straddle the effective day. The rate you charge depends on when consideration becomes due, when amounts are paid, and whether the rules treat the supply as continuous, so you should read that section before you default to 15% or 14% from memory.

Do I use the customer’s province or my own to set the HST rate?

You start from the place of supply for the type of good or service, which often points to the customer or delivery address for B2B services, but the CRA runs several tests, including special rules for mobile goods and digital supplies. The province in your own articles of incorporation is not the anchor.

What total percent does a Quebec business usually see for GST and QST together?

Quebec’s combined rates are not expressed as a single HST. You show five percent GST and 9.975% QST on the appropriate value base as defined by Revenu Québec, and you register separately for each program if you are required. The exact combined cash impact is not a simple sum of 5 and 9.975 because of the way QST interacts with the taxable base, so you follow the provincial form instructions.

Is PST the same as HST in British Columbia?

No. British Columbia collects five percent GST for federal purposes and a seven percent provincial sales tax on many retail sales, each with its own path in provincial law. The CRA table is an overview; detailed PST exemptions live with the British Columbia government.

If I am unregistered, can I still use this table to quote a tax-inclusive price?

You can read the public rates to set expectations, but you may not show GST, HST, or PST on an invoice you issue as a vendor until you are properly registered, except in the few statutory cases where a customer must self-assess. The small supplier rules in Invoice Mama’s other Canadian guide explain when you must move from zero to registered status.

What if a territory has no PST column in the CRA’s chart?

The table lists 0% PST in the Northwest Territories, Nunavut, and Yukon alongside five percent GST, which signals there is no harmonized HST and no major provincial sales tax in that Canada.ca view. You still need GST and place-of-supply analysis for your supply type.

How often do GST or HST rates change?

Federal policy changes to HST and GST are rare, but a province can negotiate or legislate a shift, as with Nova Scotia’s April 1, 2025, reduction. The Government of Canada updates the public table when a change is in force, and it keeps historical “GST/HST rates since” charts for backdated invoices.

What other Invoice Mama guide pairs with this rate sheet?

Read “What to include on a GST/HST invoice” for Business Number, invoice tier rules, and line layout, “Do I need to charge GST or HST?” for registration timing, small supplier limits, and e-filing duties, “How to invoice as a freelancer in Canada” for retainer and milestone billing habits, and “How to invoice as a Canadian contractor” for quote-to-payment habits on site-style work. Together they support both the rate and the compliance story on every bill.

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Invoice with the right line every time

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