GST/HST: rates and registration
Federal GST is 5%; in the provinces that harmonised (HST): 13% in Ontario, 14% in Nova Scotia (since 1 April 2025), and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the three territories: 5%, and the province may add its own sales tax. A small supplier need not register until taxable sales exceed CAD 30,000 over four consecutive calendar quarters (50,000 for public service bodies; charities also have a 250,000 gross revenue test). Reference: Canada Revenue Agency.