British Columbia
Retailers selling/delivering taxable goods in or to B.C. collect 5% GST and 7% PST.
Total tax: 12%
Tax type: GST and PST
PST requirements: Out-of-province retailers must register and collect PST if they:
• Sell or deliver taxable goods to B.C.;
• Solicit orders through advertising or other means to purchasers in B.C.*; and
• Accept purchase orders from customers in B.C.
*Online advertising by itself may not constitute solicitation. Additional considerations may apply to retailers who advertise directly to the B.C. market. Consult a tax professional for more information.
Alberta
Retailers selling/delivering taxable goods in or to Alberta collect 5% GST.
Total tax: 5%
Tax type: GST
PST requirements: Alberta does not have PST.
Saskatchewan
Retailers selling/delivering taxable goods in or to Saskatchewan collect 5% GST and 6% PST.
Total tax: 11%
Tax type: GST and PST
PST requirements: Out-of-province retailers must register and collect PST if they:
• Make taxable goods available for purchase by persons in Saskatchewan;
• Accept orders to purchase goods that originate in Saskatchewan; and
• Cause goods to be delivered in Saskatchewan.
Manitoba
Retailers selling/delivering taxable goods in or to Manitoba collect 5% GST and 7% PST.
Total tax: 12%
Tax type: GST and PST
PST requirements: Out-of-province retailers must register and collect PST if they:
• Solicit orders through advertising or other means to purchasers in Manitoba;
• Accept purchase orders from customers in Manitoba; and
• Cause the goods to be delivered in Manitoba.
Ontario
Retailers selling/delivering taxable goods in or to Ontario collect 13% HST.
Total tax: 13%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 8% provincial components.
Québec
Retailers selling/delivering taxable goods to Québec collect 5% GST and 9.975% QST.
Total tax: 14.975%
Tax type: GST and QST
PST requirements: Out-of-province retailers collect QST on taxable goods sold to individual customers in Québec. This includes the sale of digital goods. They are not required to collect QST for online sales to other QST-registered businesses.
Newfoundland
Retailers selling/delivering taxable goods in or to Newfoundland and Labrador collect 15% HST.
Total tax: 15%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 10% provincial components.
New Brunswick
Retailers selling/delivering taxable goods in or to New Brunswick collect 15% HST.
Total tax: 15%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 10% provincial components.
Prince Edward Island
Retailers selling/delivering taxable goods in or to P.E.I. collect 15% HST.
Total tax: 15%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 10% provincial components.
Nova Scotia
Retailers selling/delivering taxable goods in or to Nova Scotia collect 15% HST.
Total tax: 15%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 10% provincial components.
Yukon
Retailers selling/delivering taxable goods in or to Yukon collect 5% GST.
Total tax: 5%
Tax type: GST
PST requirements: Yukon does not have PST.
Northwest Territories
Retailers selling/delivering taxable goods in or to Northwest Territories collect 5% GST.
Total tax: 5%
Tax type: GST
PST requirements: Northwest Territories does not have PST.
Nunavut
Retailers selling/delivering taxable goods in or to Nunavut collect 5% GST.
Total tax: 5%
Tax type: GST
PST requirements: Nunavut does not have PST.
British Columbia
Retailers selling/delivering taxable goods in or to B.C. collect 5% GST and 7% PST.
Total tax: 12%
Tax type: GST and PST
PST requirements: Out-of-province retailers must register and collect PST if they:
• Sell or deliver taxable goods to B.C.;
• Solicit orders through advertising or other means to purchasers in B.C.*; and
• Accept purchase orders from customers in B.C.
*Online advertising by itself may not constitute solicitation. Additional considerations may apply to retailers who advertise directly to the B.C. market. Consult a tax professional for more information.
Alberta
Retailers selling/delivering taxable goods in or to Alberta collect 5% GST.
Total tax: 5%
Tax type: GST
PST requirements: Alberta does not have PST.
Saskatchewan
Retailers selling/delivering taxable goods in or to Saskatchewan collect 5% GST and 6% PST.
Total tax: 11%
Tax type: GST and PST
PST requirements: Out-of-province retailers must register and collect PST if they:
• Make taxable goods available for purchase by persons in Saskatchewan;
• Accept orders to purchase goods that originate in Saskatchewan; and
• Cause goods to be delivered in Saskatchewan.
Manitoba
Retailers selling/delivering taxable goods in or to Manitoba collect 5% GST and 7% PST.
Total tax: 12%
Tax type: GST and PST
PST requirements: Out-of-province retailers must register and collect PST if they:
• Solicit orders through advertising or other means to purchasers in Manitoba;
• Accept purchase orders from customers in Manitoba; and
• Cause the goods to be delivered in Manitoba.
Ontario
Retailers selling/delivering taxable goods in or to Ontario collect 13% HST.
Total tax: 13%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 8% provincial components.
Québec
Retailers selling/delivering taxable goods to Québec collect 5% GST and 9.975% QST.
Total tax: 14.975%
Tax type: GST and QST
PST requirements: Out-of-province retailers collect QST on taxable goods sold to individual customers in Québec. This includes the sale of digital goods. They are not required to collect QST for online sales to other QST-registered businesses.
Newfoundland and Labrador
Retailers selling/delivering taxable goods in or to Newfoundland and Labrador collect 15% HST.
Total tax: 15%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 10% provincial components.
New Brunswick
Retailers selling/delivering taxable goods in or to New Brunswick collect 15% HST.
Total tax: 15%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 10% provincial components.
Prince Edward Island
Retailers selling/delivering taxable goods in or to P.E.I. collect 15% HST.
Total tax: 15%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 10% provincial components.
Nova Scotia
Retailers selling/delivering taxable goods in or to Nova Scotia collect 15% HST.
Total tax: 15%
Tax type: HST
PST requirements: There is no separate PST. GST registrants are required to collect the province’s HST, which consists of 5% federal and 10% provincial components.
Yukon
Retailers selling/delivering taxable goods in or to Yukon collect 5% GST.
Total tax: 5%
Tax type: GST
PST requirements: Yukon does not have PST.
Northwest Territories
Retailers selling/delivering taxable goods in or to Northwest Territories collect 5% GST.
Total tax: 5%
Tax type: GST
PST requirements: Northwest Territories does not have PST.
Nunavut
Retailers selling/delivering taxable goods in or to Nunavut collect 5% GST.
Total tax: 5%
Tax type: GST
PST requirements: Nunavut does not have PST.