Guide
Sales tax in every province.
GST, HST, QST and PST rates for all 13 provinces and territories, the lines of the GST/HST return, the place-of-supply rules and one invoice worked through three provinces.
Rates in force
Every province and territory.
The rates Eternify Ledger carries, as the CRA and the provinces publish them on 19 October 2026. This is the product's table, not tax advice.
| Province or territory | Federal | Provincial | Combined |
|---|---|---|---|
| ABAlberta | GST 5% | None | 5% |
| BCBritish Columbia | GST 5% | PST 7% | 12% |
| MBManitoba | GST 5% | RST 7% | 12% |
| NBNew Brunswick | HST 15% | Included | 15% |
| NLNewfoundland and Labrador | HST 15% | Included | 15% |
| NTNorthwest Territories | GST 5% | None | 5% |
| NSNova Scotia | HST 14% | Included | 14% |
| NUNunavut | GST 5% | None | 5% |
| ONOntario | HST 13% | Included | 13% |
| PEPrince Edward Island | HST 15% | Included | 15% |
| QCQuébec | GST 5% | QST 9.975% | 14.975% |
| SKSaskatchewan | GST 5% | PST 6% | 11% |
| YTYukon | GST 5% | None | 5% |
Place of supply
Which province's tax applies.
The province of a supply decides the tax and the rate. These are the CRA's general rules, in short.
Tangible goods
Generally taxed in the province where they are delivered to the buyer. A sale shipped to Halifax carries 14% HST, whatever province the seller is in.
Services
Generally taxed by the recipient's address. The rule has exceptions, so confirm a service that is performed in one place and used in another.
Real property
Taxed in the province where the property is located.
One invoice, several places
Each line carries its own place of supply, so one invoice can hold HST for an Ontario line and GST with QST for a Québec line.
The GST/HST return
Lines 101 to 109.
The lines of the CRA's GST/HST return that Eternify Ledger fills from the books. Each figure opens the entries behind it.
Provincial taxes
QST, PST and RST in brief.
QST in Québec
QST is 9.975% and is charged beside the 5% GST. It is administered and filed with Revenu Québec, which takes most QST returns online. A business registers once it passes the small supplier threshold.
PST in British Columbia and Saskatchewan
BC charges 7% and Saskatchewan 6%. Each is a separate tax from GST, filed with the province, and applies to goods and some services.
RST in Manitoba
Manitoba's retail sales tax is 7%, separate from the 5% GST and filed with the province.
HST provinces
Ontario (13%), New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%) and Nova Scotia (14%) combine the federal and provincial parts in one tax, filed on the GST/HST return.
Worked example
One invoice, three provinces.
| Line | Amount | GST or HST | QST or PST |
|---|---|---|---|
| Install, Toronto (ON) | 10,000.00 | 1,300.00 | |
| Licences, Montréal (QC) | 5,000.00 | 250.00 | 498.75 |
| Training, Vancouver (BC) | 2,000.00 | 100.00 | 140.00 |
| To line 103 of the GST/HST return | 1,650.00 | QST and PST file with the province |
This is the product’s table, not tax advice.
Rates and rules change, and your registration, your supplies and your province decide what applies to you. Confirm a rate with the CRA, Revenu Québec or your province, and ask your accountant before you file. Eternify Ledger carries the rates in this table and prepares the return; the person who signs it is responsible for it.
Questions
Questions, answered.
What are the sales tax rates in each Canadian province?
Alberta, the Northwest Territories, Nunavut and Yukon charge 5% GST only. British Columbia adds 7% PST (12%), Saskatchewan 6% PST (11%) and Manitoba 7% RST (12%). Québec adds 9.975% QST (14.975%). Ontario is 13% HST, Nova Scotia 14%, and New Brunswick, Newfoundland and Labrador and Prince Edward Island 15%.
How do I know which province's sales tax to charge?
By the place of supply. Under the CRA's rules, tangible goods are generally taxed in the province where they are delivered, services generally by the address of the recipient, and real property in the province where it is located. Eternify Ledger applies the rule on each invoice line, so one invoice can carry HST for an Ontario line and GST with QST for a Québec line.
What is the HST rate in Nova Scotia?
14% since 1 April 2025, when Nova Scotia reduced its part of the HST by one point. New Brunswick, Newfoundland and Labrador and Prince Edward Island remain at 15%, and Ontario at 13%.
What is the difference between GST, HST, PST and QST?
GST is the 5% federal tax. HST combines the federal and provincial parts into one tax in five provinces. PST and RST are separate provincial taxes in British Columbia, Saskatchewan and Manitoba. QST is Québec's tax, filed with Revenu Québec.
Do I need to register for QST?
A business that makes taxable supplies in Québec generally registers for the QST once it passes the small supplier threshold, as with GST. Revenu Québec's own guidance is the authority for your situation; once you are registered, Eternify Ledger carries QST on every Québec line and prepares the return.
What is GIFI?
The General Index of Financial Information: the CRA's standard list of financial statement items, each with a code. Corporations file their financial statements in GIFI format with the T2 return. Eternify Ledger maps every account to GIFI as it is created, so year-end is an export rather than a re-mapping.
Does Eternify Ledger file the GST/HST return for us?
It prepares the return from posted entries, reconciled to them, with the checks that must pass before an approver signs it off. The preparer files it with the CRA.
See your registrations in it.
Bring the provinces you sell into, and we show the return they produce on a working ledger.