Sales tax · Guide
GST, HST and PST: Canadian sales taxes by province
GST, HST and provincial sales taxes are different systems. The product and place of supply determine the rules.
Look beyond the sticker price
Some provinces use HST, while others apply GST and may also charge a separate provincial sales tax. A single nationwide percentage cannot describe every purchase.
What changed in Nova Scotia
Nova Scotia reduced its HST rate to 14% on April 1, 2025. Ontario uses 13% HST. Do not assume an older receipt or an out-of-province rate applies to a new purchase.
Not every purchase is taxed alike
Basic groceries are generally zero-rated for GST/HST. Other supplies may be exempt or subject to special rules. Delivery location can determine the place of supply. Check the CRA guidance for a specific transaction and provincial rules for PST or QST.