What sales tax rate do I charge in each province

Canada has one federal sales tax, and some provinces add a second one. Which applies to a sale depends on the province the sale is made in, which for a shipped order generally means where it is delivered: see which province's tax applies when you ship.

The rates, as of the date below

• HST provinces. Ontario 13%. Nova Scotia 14%. New Brunswick, Newfoundland and Labrador, and Prince Edward Island 15%. HST is a single tax that combines the 5% federal part with a provincial part, and it is charged and filed under your GST/HST registration like GST.
• GST only. Alberta, Yukon, the Northwest Territories and Nunavut charge 5% GST and no provincial sales tax.
• GST plus a separate provincial tax. British Columbia, Saskatchewan, Manitoba and Quebec charge 5% GST and a provincial tax of their own on top. That provincial tax is not part of your GST/HST number; each province runs its own registration. See BC PST, Saskatchewan PST, Manitoba RST and Quebec's GST and QST.

Rates do move: Nova Scotia's HST was 15% before its provincial part was lowered to give today's 14%. That is why every figure here is tied to the date we last checked it.

Where it gets specific to you

These are the rates a registered business charges. Whether you are registered for GST/HST, and whether a province's own tax reaches your sales, are threshold and fact questions for your accountant; the federal side starts at the $30,000 small-supplier line. TALISK_HQ records the tax each sale actually carried, by province, so your return and your sales line up.