HST vs. GST vs. PST: The Ultimate 2026 Comparison

Understanding the Canadian Sales Tax Maze

In 2026, navigating sales tax in Canada requires understanding three distinct acronyms: GST, PST, and HST. Each province chooses how to collect these taxes.

1. GST (Goods and Services Tax)

The GST is a federal tax of 5% that applies to most goods and services in Canada. It is consistent across all provinces and territories.

2. PST (Provincial Sales Tax)

Provincial Sales Tax is collected by individual provinces. Rates vary:

• British Columbia: 7%
• Manitoba: 7% (called RST)
• Saskatchewan: 6%
• Quebec: 9.975% (called QST)

3. HST (Harmonized Sales Tax)

HST blends the federal GST and provincial taxes into one single rate. This simplifies bookkeeping for businesses.

• Ontario: 13%
• Nova Scotia: 14%
• New Brunswick, Newfoundland and Labrador, PEI: 15%

2026 Tax Comparison Table

| Province | Tax Type | Total Rate | |----------|----------|------------| | Alberta | GST | 5% | | Ontario | HST | 13% | | Quebec | GST + QST | 14.975% | | BC | GST + PST | 12% |

Pro Tip for Businesses

If you operate in multiple provinces, you must charge the rate applicable to the place of supply (where the customer is located).

Calculate exact GST/HST/PST by province with our live calculator →

Frequently Asked Questions

Which province has the lowest tax?

Alberta and the three territories (Yukon, NWT, Nunavut) have the lowest at 5% GST only.

Do I pay both GST and PST?

In provinces like BC, SK, and MB, yes, they are shown separately on your receipt.