Canadian seller operations
Provincial sales tax differences for POD sellers: GST, HST, PST and QST
A province-by-province operating guide to Canada’s combined and separate sales-tax systems, with extra context for Quebec sellers.
Canada does not have one checkout rate
GST applies federally. Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island use HST. British Columbia, Saskatchewan, and Manitoba combine GST with separate provincial sales tax systems. Quebec combines GST with QST. Alberta and the territories do not add a general provincial sales tax.
The customer’s province and place-of-supply rules usually matter more than your office address. Product type, shipping, marketplace collection, exemptions, and registration status can also change the result.
Current general rates used by the calculator
The calculator uses GST 5%; Ontario HST 13%; Nova Scotia HST 14%; New Brunswick, Newfoundland and Labrador, and Prince Edward Island HST 15%; British Columbia PST 7%; Saskatchewan PST 6%; Manitoba RST 7%; and Quebec QST 9.975%. It keeps the federal and provincial components visible instead of hiding them in one total.
- Check whether a marketplace collected the tax before adding your own charge.
- Track GST/HST registration separately from PST, RST, and QST obligations.
- Use the destination and actual supply facts for the rate.
- Verify rates and registration rules with the relevant authority before filing.
Quebec requires a separate review
QST is administered by Revenu Québec and has its own registration and filing framework. A GST/HST account does not by itself replace a QST analysis. Quebec sellers and businesses making supplies to Quebec should review Revenu Québec guidance, including any specified-system rules that may apply to non-residents.
The French version of PODCanada’s tax tools keeps TPS/TVH/TVQ terminology visible so Quebec operators can see both tax layers.
Frequently asked questions
Is PST included in my GST/HST registration?
No. BC PST, Saskatchewan PST, Manitoba RST, and Quebec QST are separate systems with their own rules.
Does Alberta charge HST?
No. Alberta uses the 5% GST and does not have a general provincial sales tax.
General educational information only. Tax, customs, marketplace, carrier, product, and destination rules can change; verify the current treatment with the responsible authority or a qualified professional.