GST/HST Rates by Province: A Complete Guide

Canada’s goods and services tax (GST) and harmonized sales tax (HST) system funds federal and participating provincial governments. If you run a business, provide taxable services, or sell goods in Canada, understanding when you must register, which rate applies, and how to recover the tax you pay on inputs is essential.

GST/HST Rates by Province (2025)

Province / Territory	Tax Type	Federal Component	Provincial Component	Total Rate
Ontario	HST	5%	8%	13%
British Columbia	GST + PST	5%	7% PST	5% (GST only)
Alberta	GST only	5%	—	5%
Quebec	GST + QST	5%	9.975% QST	5% (GST only)*
Manitoba	GST + RST	5%	7% RST	5% (GST only)
Saskatchewan	GST + PST	5%	6% PST	5% (GST only)
Nova Scotia	HST	5%	10%	15%
New Brunswick	HST	5%	10%	15%
Newfoundland and Labrador	HST	5%	10%	15%
Prince Edward Island	HST	5%	10%	15%
New Brunswick	HST	5%	10%	15%
Northwest Territories	GST only	5%	—	5%
Nunavut	GST only	5%	—	5%
Yukon	GST only	5%	—	5%

*Quebec administers its own QST separately through Revenu Québec. Businesses in Quebec register for both GST (with CRA) and QST (with Revenu Québec).

In HST provinces (Ontario, Maritime provinces), the federal and provincial portions are collected together as one tax and remitted to the CRA.

The $30,000 Registration Threshold

You must register for a GST/HST account when your total taxable revenues exceed $30,000 in any single calendar quarter, or over four consecutive calendar quarters.

“Total taxable revenues” means revenues from taxable (including zero-rated) supplies — it excludes exempt supplies. The $30,000 threshold applies to the revenues of you and any associates combined, preventing fragmentation.

Once you cross $30,000, you must register within 29 days of the day you exceeded the threshold.

Small supplier: If your revenues are $30,000 or below, you are a “small supplier” and registration is optional. You can voluntarily register even below the threshold — which is often beneficial if you have significant business inputs to recover.

Taxable, Zero-Rated, and Exempt Supplies

Not everything is taxed at the standard rate:

Category	GST/HST	ITC on inputs?
Taxable supply (most goods/services)	Yes, standard rate	Yes
Zero-rated supply (basic groceries, exports, prescription drugs)	0%	Yes
Exempt supply (health care, most education, most financial services, most residential rent)	No GST/HST charged	No

Businesses making only exempt supplies generally cannot register or recover input tax credits.

Input Tax Credits (ITCs): Recovering GST/HST You Pay

The GST/HST is designed to be a tax on final consumers, not on businesses. Registered businesses recover the GST/HST paid on business purchases through Input Tax Credits (ITCs).

Net GST/HST remittable = GST/HST collected on sales − ITCs (GST/HST paid on purchases)

Example: A web design agency in Ontario:

• Invoices clients: $100,000 + 13% HST = $113,000 collected. HST collected = $13,000
• Pays for software, equipment, office rent (all taxable): $20,000 + 13% HST = $22,600. HST paid = $2,600
• ITCs = $2,600
• Net HST remittable to CRA = $13,000 − $2,600 = $10,400

To claim an ITC, you need supporting documentation (typically an invoice or receipt showing the supplier’s GST/HST registration number, the tax amount, the date, and a description of the supply).

Filing Frequency

Your filing frequency depends on your annual taxable revenues:

Annual Taxable Revenues	Required Filing Frequency	Option to File
$1,500,000 or less	Annually	Monthly or quarterly
$1,500,001 – $6,000,000	Quarterly	Monthly
Over $6,000,000	Monthly	—

Annual filers must still make quarterly instalment payments if they owed more than $3,000 in net tax in the previous year.

The Quick Method (Simplified Accounting)

Small businesses with taxable revenues of $400,000 or less per year (including HST) can elect to use the Quick Method (also called the Simplified Method). Instead of tracking actual ITCs, you remit a flat percentage of your HST-inclusive revenues.

The remittance rates for 2025 (for service businesses in Ontario, as an example):

• First $30,000 of annual revenues: 8.8% × HST-inclusive revenues
• Amounts above $30,000: 8.8% × HST-inclusive revenues

(Rates differ by province and by whether you sell goods or services.)

Example: A freelance consultant in Ontario, annual HST-inclusive revenue of $90,000:

HST collected: $90,000 × 13/113 = $10,354 Quick Method remittance: $90,000 × 8.8% = $7,920

Savings vs actual: $10,354 − $7,920 = $2,434 retained

The Quick Method is often advantageous for service businesses with few inputs. You cannot claim ITCs under the Quick Method (except for certain capital property).

Import and Digital Services

Non-resident suppliers of digital services (streaming, software, apps) to Canadian consumers must register for GST/HST under a simplified registration regime if their Canadian revenues exceed $30,000 in 12 months.

Businesses importing goods pay GST at the border, generally recoverable as an ITC.

Key Takeaways

• HST provinces (Ontario, NS, NB, NL, PEI) have rates of 13–15%; other provinces collect GST at 5% separately from provincial sales tax.
• Register for GST/HST when taxable revenues exceed $30,000 in a quarter or four consecutive quarters.
• Registered businesses recover GST/HST paid on business inputs through ITCs.
• Net remittance = GST/HST collected − ITCs.
• The Quick Method simplifies accounting for businesses under $400,000 in revenue; remittance rates are typically lower than the actual net tax.