{
  "name": {
    "en": "Canada general sales tax rates by province and territory — 2026",
    "fr": "Taux généraux des taxes de vente par province et territoire au Canada — 2026"
  },
  "version": "2026-08-01",
  "reviewed_on": "2026-08-01",
  "currency": "CAD",
  "scope": {
    "en": "General GST, HST, PST, QST, and RST rates for an ordinary fully taxable transaction. This compilation does not determine taxability, place of supply, exemptions, rebates, registration, collection duties, or filing treatment.",
    "fr": "Taux généraux de TPS, TVH, TVP, TVQ et TVD pour une opération ordinaire entièrement taxable. Cette compilation ne détermine pas la taxabilité, le lieu de fourniture, les exonérations, les remboursements, l'inscription, les obligations de perception ni le traitement de déclaration."
  },
  "publisher": {
    "name": "Thirty North",
    "legal_name": "Technologies Toufic Hajj Inc.",
    "url": "https://thirtynorthgst.ca/resources/canada-sales-tax-rates-2026"
  },
  "jurisdictions": [
    {
      "jurisdiction_code": "AB",
      "jurisdiction_en": "Alberta",
      "jurisdiction_fr": "Alberta",
      "system_en": "GST",
      "system_fr": "TPS",
      "federal_or_harmonized_tax_type_en": "GST",
      "federal_or_harmonized_tax_type_fr": "TPS",
      "federal_or_harmonized_rate_percent": 5,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 5,
      "reverse_factor": 1.05,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    },
    {
      "jurisdiction_code": "BC",
      "jurisdiction_en": "British Columbia",
      "jurisdiction_fr": "Colombie-Britannique",
      "system_en": "GST + PST",
      "system_fr": "TPS + TVP",
      "federal_or_harmonized_tax_type_en": "GST",
      "federal_or_harmonized_tax_type_fr": "TPS",
      "federal_or_harmonized_rate_percent": 5,
      "provincial_tax_type_en": "PST",
      "provincial_tax_type_fr": "TVP",
      "provincial_rate_percent": 7,
      "combined_general_rate_percent": 12,
      "reverse_factor": 1.12,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": "https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst",
      "provincial_source_url_fr": "https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst"
    },
    {
      "jurisdiction_code": "MB",
      "jurisdiction_en": "Manitoba",
      "jurisdiction_fr": "Manitoba",
      "system_en": "GST + RST",
      "system_fr": "TPS + TVD",
      "federal_or_harmonized_tax_type_en": "GST",
      "federal_or_harmonized_tax_type_fr": "TPS",
      "federal_or_harmonized_rate_percent": 5,
      "provincial_tax_type_en": "RST",
      "provincial_tax_type_fr": "TVD",
      "provincial_rate_percent": 7,
      "combined_general_rate_percent": 12,
      "reverse_factor": 1.12,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": "https://www.gov.mb.ca/finance/taxation/taxes/retail.html",
      "provincial_source_url_fr": "https://www.gov.mb.ca/finance/taxation/taxes/retail.html"
    },
    {
      "jurisdiction_code": "NB",
      "jurisdiction_en": "New Brunswick",
      "jurisdiction_fr": "Nouveau-Brunswick",
      "system_en": "HST",
      "system_fr": "TVH",
      "federal_or_harmonized_tax_type_en": "HST",
      "federal_or_harmonized_tax_type_fr": "TVH",
      "federal_or_harmonized_rate_percent": 15,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 15,
      "reverse_factor": 1.15,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    },
    {
      "jurisdiction_code": "NL",
      "jurisdiction_en": "Newfoundland and Labrador",
      "jurisdiction_fr": "Terre-Neuve-et-Labrador",
      "system_en": "HST",
      "system_fr": "TVH",
      "federal_or_harmonized_tax_type_en": "HST",
      "federal_or_harmonized_tax_type_fr": "TVH",
      "federal_or_harmonized_rate_percent": 15,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 15,
      "reverse_factor": 1.15,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    },
    {
      "jurisdiction_code": "NT",
      "jurisdiction_en": "Northwest Territories",
      "jurisdiction_fr": "Territoires du Nord-Ouest",
      "system_en": "GST",
      "system_fr": "TPS",
      "federal_or_harmonized_tax_type_en": "GST",
      "federal_or_harmonized_tax_type_fr": "TPS",
      "federal_or_harmonized_rate_percent": 5,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 5,
      "reverse_factor": 1.05,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    },
    {
      "jurisdiction_code": "NS",
      "jurisdiction_en": "Nova Scotia",
      "jurisdiction_fr": "Nouvelle-Écosse",
      "system_en": "HST",
      "system_fr": "TVH",
      "federal_or_harmonized_tax_type_en": "HST",
      "federal_or_harmonized_tax_type_fr": "TVH",
      "federal_or_harmonized_rate_percent": 14,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 14,
      "reverse_factor": 1.14,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    },
    {
      "jurisdiction_code": "NU",
      "jurisdiction_en": "Nunavut",
      "jurisdiction_fr": "Nunavut",
      "system_en": "GST",
      "system_fr": "TPS",
      "federal_or_harmonized_tax_type_en": "GST",
      "federal_or_harmonized_tax_type_fr": "TPS",
      "federal_or_harmonized_rate_percent": 5,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 5,
      "reverse_factor": 1.05,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    },
    {
      "jurisdiction_code": "ON",
      "jurisdiction_en": "Ontario",
      "jurisdiction_fr": "Ontario",
      "system_en": "HST",
      "system_fr": "TVH",
      "federal_or_harmonized_tax_type_en": "HST",
      "federal_or_harmonized_tax_type_fr": "TVH",
      "federal_or_harmonized_rate_percent": 13,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 13,
      "reverse_factor": 1.13,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    },
    {
      "jurisdiction_code": "PE",
      "jurisdiction_en": "Prince Edward Island",
      "jurisdiction_fr": "Île-du-Prince-Édouard",
      "system_en": "HST",
      "system_fr": "TVH",
      "federal_or_harmonized_tax_type_en": "HST",
      "federal_or_harmonized_tax_type_fr": "TVH",
      "federal_or_harmonized_rate_percent": 15,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 15,
      "reverse_factor": 1.15,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    },
    {
      "jurisdiction_code": "QC",
      "jurisdiction_en": "Quebec",
      "jurisdiction_fr": "Québec",
      "system_en": "GST + QST",
      "system_fr": "TPS + TVQ",
      "federal_or_harmonized_tax_type_en": "GST",
      "federal_or_harmonized_tax_type_fr": "TPS",
      "federal_or_harmonized_rate_percent": 5,
      "provincial_tax_type_en": "QST",
      "provincial_tax_type_fr": "TVQ",
      "provincial_rate_percent": 9.975,
      "combined_general_rate_percent": 14.975,
      "reverse_factor": 1.14975,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": "https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/basic-rules-for-applying-the-gsthst-and-qst/",
      "provincial_source_url_fr": "https://www.revenuquebec.ca/fr/entreprises/taxes/tpstvh-et-tvq/regles-de-base-relatives-a-lapplication-de-la-tpstvh-et-de-la-tvq/"
    },
    {
      "jurisdiction_code": "SK",
      "jurisdiction_en": "Saskatchewan",
      "jurisdiction_fr": "Saskatchewan",
      "system_en": "GST + PST",
      "system_fr": "TPS + TVP",
      "federal_or_harmonized_tax_type_en": "GST",
      "federal_or_harmonized_tax_type_fr": "TPS",
      "federal_or_harmonized_rate_percent": 5,
      "provincial_tax_type_en": "PST",
      "provincial_tax_type_fr": "TVP",
      "provincial_rate_percent": 6,
      "combined_general_rate_percent": 11,
      "reverse_factor": 1.11,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": "https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax",
      "provincial_source_url_fr": "https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax"
    },
    {
      "jurisdiction_code": "YT",
      "jurisdiction_en": "Yukon",
      "jurisdiction_fr": "Yukon",
      "system_en": "GST",
      "system_fr": "TPS",
      "federal_or_harmonized_tax_type_en": "GST",
      "federal_or_harmonized_tax_type_fr": "TPS",
      "federal_or_harmonized_rate_percent": 5,
      "provincial_tax_type_en": null,
      "provincial_tax_type_fr": null,
      "provincial_rate_percent": null,
      "combined_general_rate_percent": 5,
      "reverse_factor": 1.05,
      "reviewed_on": "2026-08-01",
      "federal_source_url_en": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html",
      "federal_source_url_fr": "https://www.canada.ca/fr/agence-revenu/services/impot/entreprises/sujets/tps-tvh-entreprises/facturer-percevoir-quel-taux/calculatrice.html",
      "provincial_source_url_en": null,
      "provincial_source_url_fr": null
    }
  ]
}