GST vs HST vs PST vs QST: What’s the Difference?

Compare Canada’s sales taxes — GST, HST, PST, and QST — and which ones apply in each province before you invoice a client.

GST

Tax term

The Goods and Services Tax (GST) is a federal value-added tax that applies to most taxable supplies made in Canada outside HST treatment.

Current rate: 5% Calculate this tax →

Harmonized Sales Tax (HST)

Tax term

The Harmonized Sales Tax combines the federal GST with a provincial component in participating provinces. The rate depends on the place-of-supply rules and applicable province.

Current rates: NB 15%, NL 15%, NS 14%, ON 13%, PE 15% Calculate this tax →

Provincial Sales Tax (PST)

Tax term

Provincial Sales Tax is a separate provincial retail sales tax used in certain provinces. Registration, taxability, rates, exemptions, and invoicing requirements vary by province.

Current rates: BC 7%, SK 6% Calculate this tax →

Québec Sales Tax (QST)

Tax term

The Québec Sales Tax (QST) is Québec's provincial value-added tax, generally calculated on the selling price before GST.

Current rate: 9.975% Calculate this tax →

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