Taxation Terms

HST Provinces:

In provinces with Harmonized Sales Tax (HST), HST supersedes the collection of Goods and Services Tax (GST). If you're registered to collect GST, you are also registered to collect HST. In practice, this means that if you are registered for GST, you need to charge the full HST in HST provinces. HST also applies to shipping charges on orders shipped within Canada.

GST and HST Rates by Province:

  • 5% in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon (GST only)
  • 13% in Ontario (HST)
  • 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island (HST)

Provincial Sales Tax (PST), Retail Sales Tax (RST), and Quebec Sales Tax (QST):

  • Some provinces charge their own PST rate in addition to the GST:
  • British Columbia: 7% PST
  • Manitoba: 7% RST
  • Quebec: 9.975% QST
  • Saskatchewan: 6% PST
  • In these provinces, two tax lines need to be shown on an invoice: one for GST and one for the provincial amount. The provincial amount is remitted separately to the individual province, which may have its own registration guidelines.

British Columbia:

  • 7% PST applies to retail sales and services.
  • If located in British Columbia, register for PST if selling goods or services in the province.
  • If in Canada but outside of British Columbia and engaging in certain activities (selling taxable goods, accepting purchase orders, delivering taxable goods, or soliciting sales), register for PST.
  • Products stored in British Columbia require PST registration.
  • Delivery and shipping charges are generally taxable if the goods are taxable.
  •  Please note that Hulalahome updates may not be immediate.Subject to the latest updated policy of the local government! and the information provided is for reference only.