Quebec — QST 9.975%
QST has applied to essentially the same base as GST since January 2013 (Quebec harmonised the QST base). That means if GST applies, QST almost always applies too — QST differs in a few places. Printed books with an ISBN, children's diapers and training pants, and certain breast-feeding items are zero-rated for QST only (GST still applies to them), and since July 15, 2026 certain snack foods, baked goods and paper hygiene products no longer carry QST. Basic groceries are zero-rated for both taxes. QST registrants claim Input Tax Refunds (ITRs) on business purchases, making QST functionally a value-added tax similar to GST/HST.
Watch for: QST and GST are administered by different tax authorities. Quebec businesses file a separate QST return with Revenu Québec even though the base is harmonised. Registration threshold is $30,000 of worldwide GST-taxable supplies (same as GST).
Open the Quebec QST calculator → British Columbia — PST 7%
BC PST is a true retail sales tax (not a VAT). It applies only to tangible personal property and specific listed services — software, telecommunications, legal services, accommodation. Most services, basic groceries, restaurant meals, books, newspapers and magazines, and children-sized clothing (with no price cap) are exempt. PST paid on business inputs is a non-recoverable cost — there are no Input Tax Credits.
Watch for: Short-term accommodation carries 8% PST (not the standard 7%), plus the Municipal and Regional District Tax (MRDT) of up to 3% in participating areas, and a further 2.5% Major Events MRDT in the City of Vancouver until January 31, 2030. BC PST registration is required when taxable sales exceed $10,000 in 12 months.
Open the BC PST calculator → Saskatchewan — PST 6%
Saskatchewan PST applies to tangible personal property, certain services, and insurance premiums. It has a broader base than BC PST — most insurance premiums, used vehicles, restaurant meals and children's clothing and footwear are all taxable. Unlike BC and Manitoba, SK has no general small-seller registration threshold (only a narrow home-based small-trader guideline under $10,000 of annual sales), so businesses making taxable sales in SK must register.
Watch for: Meals and other prepared food became taxable on April 1, 2017, and insurance contracts effective on or after August 1, 2017 are taxable (with exemptions for life, health and similar coverage).
Open the Saskatchewan PST calculator → Manitoba — RST 7%
Manitoba calls its provincial sales tax RST (Retail Sales Tax) rather than PST, but the mechanism is similar to BC and SK: a retail-stage tax with no input-tax-credit mechanism. RST applies to tangible personal property and a specific list of services — telecommunications, legal, engineering, IT. Basic groceries, prescription drugs, children's clothing and footwear priced at $150 or less, and books published solely for educational, technical, cultural or literary purposes with no advertising are exempt.
Watch for: RST registration required when annual taxable sales exceed $30,000 (small businesses under that annual threshold have not had to register since April 2024). Manitoba also taxes insurance premiums separately from the RST, at 2% to 4% of net premiums depending on the type of insurance.
Open the Manitoba RST calculator → 
