GST vs HST vs PST: What's the Difference?
What is GST, what is HST and how does PST differ? Canada's sales taxes explained, with every province's rate, who collects each tax and worked examples.
TL;DR: Canada has one federal sales tax, the GST (5%). Five provinces combine it with their own tax into a single HST (13% to 15%). Four provinces charge a separate provincial tax on top of GST: PST in BC and Saskatchewan, RST in Manitoba and QST in Quebec. Alberta and the territories charge GST only. If you sell online, you charge the rate of the province where the customer receives the goods.
| Province or territory | GST | Provincial tax | Total | Type |
|---|---|---|---|---|
| Alberta | 5% | None | 5% | GST |
| British Columbia | 5% | PST 7% | 12% | GST + PST |
| Manitoba | 5% | RST 7% | 12% | GST + RST |
| New Brunswick | 15% | HST | ||
| Newfoundland and Labrador | 15% | HST | ||
| Northwest Territories | 5% | None | 5% | GST |
| Nova Scotia | 14% | HST (since 1 April 2025) | ||
| Nunavut | 5% | None | 5% | GST |
| Ontario | 13% | HST | ||
| Prince Edward Island | 15% | HST | ||
| Quebec | 5% | QST 9.975% | 14.975% | GST + QST |
| Saskatchewan | 5% | PST 6% | 11% | GST + PST |
| Yukon | 5% | None | 5% | GST |
Rates as of 1 November 2026, from the CRA. For more detail, see sales tax by province, or work out any amount with the GST/HST calculator.
What is GST?
The goods and services tax is a 5% federal tax on most goods and services sold in Canada. The Canada Revenue Agency (CRA) runs it. Businesses with more than $30,000 in taxable sales must register, charge it and file returns. Smaller businesses can register voluntarily.
Most things a small online store sells, such as clothing, candles, jewellery, cosmetics and home goods, carry GST. A few are zero-rated (taxed at 0%), like basic groceries, and some are exempt, like most health services. See zero-rated vs exempt supplies.
What is HST?
The harmonized sales tax is GST and a provincial sales tax rolled into one. Five provinces use it:
- Ontario: 13% (5% federal + 8% provincial)
- Nova Scotia: 14% (cut from 15% on 1 April 2025)
- New Brunswick, Newfoundland and Labrador, Prince Edward Island: 15%
For a business, HST isn’t a separate registration. Your GST/HST account with the CRA covers GST and HST together, and you report both on one return. That’s why you’ll see “GST/HST” everywhere. For Ontario specifics, see Ontario HST.
What is PST?
The provincial sales tax is a separate tax charged on top of GST, run by the province, not the CRA:
- British Columbia PST: 7%, through eTaxBC. See BC PST.
- Saskatchewan PST: 6%. See Saskatchewan PST.
- Manitoba RST (retail sales tax): 7%. Same idea, different name. See Manitoba PST.
Quebec’s QST (9.975%) works like a PST but is run by Revenu Québec, which also administers GST for most Quebec businesses. See Quebec QST.
GST vs HST vs PST: the differences that matter
| GST | HST | PST / RST | QST | |
|---|---|---|---|---|
| Run by | CRA | CRA | BC, SK, MB governments | Revenu Québec |
| Rate | 5% | 13–15% | 6–7% | 9.975% |
| Registration | GST/HST account | Same account | Separate, per province | Separate (or with GST in Quebec) |
| Threshold for Canadian sellers | $30,000 | $30,000 | Varies by province | $30,000 |
| Businesses recover tax on costs? | Yes, input tax credits | Yes, input tax credits | Generally no | Yes, input tax refunds (general system) |
| Charged on the GST? | No | n/a | No | No (since 2013) |
The big practical difference: GST and HST are one federal system, while each PST is its own system. A store registered for GST/HST charges the right GST or HST in every province from one account. PST is only charged in provinces where you’ve registered with that province.
Which tax do you charge as an online seller?
GST/HST follows the delivery address. Once you’re registered, you charge the rate of the province where the customer gets the goods, wherever your business is.
Take a $100 order with free shipping from a GST/HST-registered seller in Calgary:
| Delivered to | Tax charged | Total |
|---|---|---|
| Edmonton, AB | GST 5% = $5.00 | $105.00 |
| Toronto, ON | HST 13% = $13.00 | $113.00 |
| Halifax, NS | HST 14% = $14.00 | $114.00 |
| Moncton, NB | HST 15% = $15.00 | $115.00 |
| Vancouver, BC | GST 5% = $5.00 (+ PST $7.00 if BC-registered) | $105.00 or $112.00 |
| Montreal, QC | GST 5% = $5.00 (+ QST $9.98 if QST-registered) | $105.00 or $114.98 |
PST provinces have their own rules for sellers based elsewhere: BC from $10,000 of sales into BC, Quebec from $30,000, Saskatchewan with no minimum, and Manitoba in most cases from the first sale. See selling across Canada.
Orders shipped to the US get no GST/HST at all, because exports are zero-rated. See do you charge GST to US customers?
Do I need to register?
- GST/HST: once your worldwide taxable sales pass $30,000 in one calendar quarter or over four consecutive quarters. See the small supplier threshold and how to register for GST/HST.
- PST, RST, QST: separately, under each province’s rules.
Not sure which apply to you? Our guide to sales tax for Canadian online stores walks through it for Shopify, WooCommerce and BigCommerce sellers.
FAQ
What is HST?
HST, the harmonized sales tax, is a single sales tax that combines the 5% federal GST with a provincial portion. It applies in Ontario (13%), Nova Scotia (14%), and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%). Businesses collect it through their one GST/HST account with the Canada Revenue Agency.
What is GST?
GST, the goods and services tax, is Canada’s 5% federal sales tax on most goods and services. It’s charged on its own in Alberta, the three territories, and in BC, Saskatchewan, Manitoba and Quebec alongside their provincial taxes. In the five HST provinces, GST is built into the HST.
What is the difference between GST and HST?
GST is the 5% federal tax. HST is the same 5% plus a provincial portion, collected as one tax in five provinces. For a business, both go through the same CRA account and the same return. The rate you charge depends on the province where the customer receives the goods.
What is the difference between PST and GST?
GST is federal and run by the CRA. PST is a separate provincial tax in BC (7%), Saskatchewan (6%) and Manitoba (7%, called RST), each with its own registration, rules and returns. PST generally can’t be recovered by businesses the way GST can be through input tax credits.
Which provinces have no PST?
Alberta, Yukon, the Northwest Territories and Nunavut have no provincial sales tax, so only 5% GST applies. Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and PEI have no separate PST either, because their provincial tax is part of the HST.
Do businesses charge HST to customers in other provinces?
Yes, if they’re registered for GST/HST. The rate follows where the goods are delivered, so an Alberta business shipping to Ontario charges 13% HST, not 5% GST. PST and QST are different: a seller only charges them once registered with that province.