Canada uses three different sales tax systems across its provinces. Five provinces use HST (harmonized), four use GST + PST (separate), and three territories use GST only.
| Province / Territory | Federal | Provincial | Combined | Notes |
|---|---|---|---|---|
| Alberta | GST 5% | 0% | 5% | GST only — no provincial sales tax |
| British Columbia | GST 5% | 7% | 12% | GST + Provincial Sales Tax (PST) |
| Manitoba | GST 5% | 7% | 12% | GST + Retail Sales Tax (RST) |
| New Brunswick | 15% | — | 15% | Harmonized Sales Tax (HST) |
| Newfoundland and Labrador | 15% | — | 15% | Harmonized Sales Tax (HST) |
| Nova Scotia | 15% | — | 15% | Harmonized Sales Tax (HST) |
| Ontario | 13% | — | 13% | Harmonized Sales Tax (HST) |
| Prince Edward Island | 15% | — | 15% | Harmonized Sales Tax (HST) |
| Quebec | GST 5% | 9.975% | 14.975% | GST + Quebec Sales Tax (QST) |
| Saskatchewan | GST 5% | 6% | 11% | GST + Provincial Sales Tax (PST) |
| Northwest Territories | GST 5% | 0% | 5% | GST only — no territorial sales tax |
| Nunavut | GST 5% | 0% | 5% | GST only — no territorial sales tax |
| Yukon | GST 5% | 0% | 5% | GST only — no territorial sales tax |