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Which Provinces are HST, PST, or have GST Only?

Overview

You want a list of Canadian Provinces that fall under the Harmonized Sales Tax (HST) and which still charge a separate Provincial Sales Tax (PST).

Resolution

GST:  National Level Goods and Service Tax  5.0000%

PST: Provincial Sales Tax 

HST: Harmonized Sales Tax (GST + PST)

Harmonized sales tax only differs from the GST/PST model in that a combined rate is returned for the transaction, and the merchant files all tax directly to Revenue Canada. Revenue Canada then distributes funds to the HST - participating province. In the GST/PST model, merchants must separately file the federal/country component (GST)with Revenue Canada and the PST component to the provincial tax authority.

HST Provinces:

  • New Brunswick
  • Newfoundland & Labrador
  • Nova Scotia
  • Ontario
  • Prince Edward Island

GST/PST Provinces:

GST ONLY Provinces/Territories (No provincial sales tax collected):

  • Alberta
  • Northwest Territories
  • Nunavut
  • Yukon

Next steps

For more information, see Department Canada.