Reference resource

Canada Sales Tax Index 2026

This page is the static reference table behind the Canada and Quebec sales-tax tools. It keeps the 2026 rates in one place so guides, widgets, and calculators point to the same numbers.

Province and territory table

Verified 2026-07-07

Alberta

AB

Model

GST

GST/HST

5%

PST/QST

0%

Total

5%

British Columbia

BC

Model

GST+PST

GST/HST

5%

PST/QST

7%

Total

12%

Manitoba

MB

Model

GST+PST

GST/HST

5%

PST/QST

7%

Total

12%

New Brunswick

NB

Model

HST

GST/HST

15%

PST/QST

-

Total

15%

Newfoundland and Labrador

NL

Model

HST

GST/HST

15%

PST/QST

-

Total

15%

Northwest Territories

NT

Model

GST

GST/HST

5%

PST/QST

0%

Total

5%

Nova Scotia

NS

Model

HST

GST/HST

14%

PST/QST

-

Total

14%

Nunavut

NU

Model

GST

GST/HST

5%

PST/QST

0%

Total

5%

Ontario

ON

Model

HST

GST/HST

13%

PST/QST

-

Total

13%

Quebec

QC

Model

GST+QST

GST/HST

5%

PST/QST

9.975%

Total

14.975%

Prince Edward Island

PE

Model

HST

GST/HST

15%

PST/QST

-

Total

15%

Saskatchewan

SK

Model

GST+PST

GST/HST

5%

PST/QST

6%

Total

11%

Yukon

YT

Model

GST

GST/HST

5%

PST/QST

0%

Total

5%

Common amount examples

Alberta (5%)

9.99 -> 10.49

29.99 -> 31.49

100.00 -> 105.00

250.00 -> 262.50

British Columbia (12%)

9.99 -> 11.19

29.99 -> 33.59

100.00 -> 112.00

250.00 -> 280.00

Ontario (13%)

9.99 -> 11.29

29.99 -> 33.89

100.00 -> 113.00

250.00 -> 282.50

Quebec (14.975%)

9.99 -> 11.49

29.99 -> 34.48

100.00 -> 114.98

250.00 -> 287.44

Methodology and use

The purpose of this resource page is consistency. The rates here should match the province selector logic inside the GST/HST Canada calculator and the dedicated Quebec TPS/TVQ calculator.

The table is intentionally simple. It does not attempt to encode every product exemption, special municipal rule, or filing nuance. Those edge cases belong in tax guidance and official publications, not in a thin rate index.

For planning, quoting, and invoice checks, the rate table is enough to answer most practical questions: what is the combined rate, is the province HST or GST plus a second line, and what does that do to a common selling price.

Quebec remains a special case in business workflows because the TPS and QST lines are commonly shown separately. That is why the main Quebec calculator exposes both tax lines independently instead of only a combined total.

Dataset verification

Official sources, limits, and fixtures

Verified 2026-07-07

Current limits

  • Rate-table scope only: exemptions, place-of-supply edge cases, and filing exceptions are out of scope.
  • Supports sales-tax and invoice planning, not payroll or income-tax advice.

Known fixtures

Ontario add tax

base=100 rate=13

Expected: tax=13 total=113

Quebec add tax

base=100 rate=14.975

Expected: tax=14.975 total=114.975

Publication rule: pages in this tax cluster should point back to a live calculator, show a verified date, list official sources, and state what the page does not cover.