Canada Tax Map: GST, HST, PST & QST
Federal and provincial/territorial tax obligations for ecommerce sellers
Complex multi-layer tax system
Canada has a complex multi-layer tax system. Federal GST applies nationwide. Provinces either use HST (harmonized with federal), PST (separate provincial), or QST (Quebec). Some territories have no provincial tax. Registration thresholds, rates, and product taxability differ by province. Verify all obligations with a Canadian tax professional or the CRA before registering or collecting.
All Canadian Provinces & Territories
Federal GST
5% on most goods and services supplied in Canada. Registration required once revenue exceeds CAD 30,000 in any rolling 12-month period. Applies nationwide.
HST Provinces
New Brunswick (15%), Newfoundland & Labrador (15%), Nova Scotia (15%), Ontario (13%), and Prince Edward Island (15%) use Harmonized Sales Tax — federal GST + provincial component in a single return.
PST Provinces
British Columbia (7%), Manitoba (7%), and Saskatchewan (6%) levy a separate Provincial Sales Tax. Sellers may need to register for PST independently of the federal GST registration.
QST — Quebec
Quebec administers its own Quebec Sales Tax (QST) at 9.975%, applied on top of the 5% GST. Sellers must register separately with Revenu Quebec. Digital services threshold for non-residents: CAD 30,000.
No Provincial Tax
Alberta, Northwest Territories, Nunavut, and Yukon have no provincial or territorial sales tax. Only the federal 5% GST applies. Lower overall tax burden for consumers in these regions.
Sources
Source: Canada Revenue Agency (CRA), provincial revenue ministries. All rates and thresholds should be independently verified before use. This information is provided for educational purposes only and does not constitute tax advice.
Educational Disclaimer
The information on this page is provided for general educational purposes only. It does not constitute tax, legal, or accounting advice. Tax laws change frequently. Rates, thresholds, and rules shown may be outdated or incomplete. The applicability of any tax rule depends on your specific business circumstances, the nature of your products, where your customers are located, and other factors.
Always consult a qualified Canadian tax professional or contact the Canada Revenue Agency (CRA) directly before making any decisions about tax registration, collection, or remittance. Do not rely on this data for compliance purposes.