Topic
Sales tax
Plain-language guides to Canadian sales tax: current rates by province, when you have to register, and how to charge it correctly.
2 articles
Where to start
Start with whether you have to register. You must register for GST/HST once your taxable sales pass $30,000 in a single calendar quarter or over four consecutive quarters, and taxi and rideshare drivers must register before their first fare. Registering online gives you your GST/HST account number at the end of the session.
Then charge the right rate. In 2026, rates run from 5% GST only in Alberta and the territories to 15% HST in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. Quebec's QST is 9.975%, calculated on the price excluding GST. When you ship goods to another province, GST/HST generally follows the buyer's province.
Start here
- How to register for a GST/HST number
The $30,000 test, the grace period, and filing frequency.
- GST, HST, PST and QST rates by province
Every 2026 rate, with how PST and QST are calculated.
- Sales tax calculator
Add or back out tax for any province.
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Canadian sales tax calculator
Tap a province to add or back out GST, HST, PST, or QST.
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Sales taxGuide
GST, HST, PST and QST Rates by Province (2026)
Current 2026 GST, HST, PST, RST and QST rates for all 13 provinces and territories, which rate to charge by place of supply, and a worked example.
Updated September 27, 202611 min read
Sales taxGuide
How to Register for a GST/HST Number in Canada (2026)
When you must register for a GST/HST number in Canada, the $30,000 small supplier test, how to apply with the CRA step by step, and what happens after.
Updated September 27, 202613 min read