{
    "meta": {
        "title": "D-Central — Canada Sales Tax by Province/Territory",
        "description": "GST / PST / RST / QST / HST sales-tax rates for all 13 Canadian provinces and territories, with the combined rate and how each applies to used ASIC miners.",
        "generated": "2026-06-23T18:14:37+00:00",
        "version": "1.0",
        "as_of": "2026-06",
        "license": "https://creativecommons.org/licenses/by/4.0/",
        "license_name": "CC BY 4.0",
        "source": "https://d-central.tech/canada-sales-tax-by-province/",
        "record_count": 13,
        "provenance": "Public CRA / provincial sales-tax constants (GST 5%, QST 9.975%, HST 13/14/15%, PST/RST per province). Rates current to 2026-06.",
        "disclaimer": "Informational reference, not tax advice. Rates change; always verify against the Canada Revenue Agency (CRA) and provincial tax authorities before relying for filings or pricing."
    },
    "rows": [
        {
            "code": "AB",
            "province": "Alberta",
            "type": "province",
            "gst": 5,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": null,
            "combined_rate": 5,
            "applies_to_used_asic": "Yes — 5% GST applies when bought from a GST registrant; Alberta has no provincial sales tax.",
            "notes": "GST only. No PST in Alberta."
        },
        {
            "code": "BC",
            "province": "British Columbia",
            "type": "province",
            "gst": 5,
            "pst_or_qst": 7,
            "pst_label": "PST",
            "hst": null,
            "combined_rate": 12,
            "applies_to_used_asic": "Yes — 5% GST + 7% PST. BC PST applies to used goods bought from a registered seller (private used-goods sales can be PST-exempt).",
            "notes": "GST 5% + PST 7%. PST applies to most tangible goods incl. used ASIC hardware from registered vendors."
        },
        {
            "code": "MB",
            "province": "Manitoba",
            "type": "province",
            "gst": 5,
            "pst_or_qst": 7,
            "pst_label": "RST",
            "hst": null,
            "combined_rate": 12,
            "applies_to_used_asic": "Yes — 5% GST + 7% RST. Manitoba RST applies to used goods from registered vendors.",
            "notes": "GST 5% + Retail Sales Tax (RST) 7%."
        },
        {
            "code": "NB",
            "province": "New Brunswick",
            "type": "province",
            "gst": null,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": 15,
            "combined_rate": 15,
            "applies_to_used_asic": "Yes — 15% HST (single harmonized tax, federal 5% + provincial 10%).",
            "notes": "Harmonized: 15% HST."
        },
        {
            "code": "NL",
            "province": "Newfoundland and Labrador",
            "type": "province",
            "gst": null,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": 15,
            "combined_rate": 15,
            "applies_to_used_asic": "Yes — 15% HST.",
            "notes": "Harmonized: 15% HST."
        },
        {
            "code": "NS",
            "province": "Nova Scotia",
            "type": "province",
            "gst": null,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": 14,
            "combined_rate": 14,
            "applies_to_used_asic": "Yes — 14% HST (provincial portion reduced from 10% to 9% effective April 1, 2025).",
            "notes": "Harmonized: 14% HST (reduced from 15% on 2025-04-01)."
        },
        {
            "code": "NT",
            "province": "Northwest Territories",
            "type": "territory",
            "gst": 5,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": null,
            "combined_rate": 5,
            "applies_to_used_asic": "Yes — 5% GST. No territorial sales tax.",
            "notes": "GST only."
        },
        {
            "code": "NU",
            "province": "Nunavut",
            "type": "territory",
            "gst": 5,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": null,
            "combined_rate": 5,
            "applies_to_used_asic": "Yes — 5% GST. No territorial sales tax.",
            "notes": "GST only."
        },
        {
            "code": "ON",
            "province": "Ontario",
            "type": "province",
            "gst": null,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": 13,
            "combined_rate": 13,
            "applies_to_used_asic": "Yes — 13% HST (federal 5% + provincial 8%).",
            "notes": "Harmonized: 13% HST."
        },
        {
            "code": "PE",
            "province": "Prince Edward Island",
            "type": "province",
            "gst": null,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": 15,
            "combined_rate": 15,
            "applies_to_used_asic": "Yes — 15% HST.",
            "notes": "Harmonized: 15% HST."
        },
        {
            "code": "QC",
            "province": "Quebec",
            "type": "province",
            "gst": 5,
            "pst_or_qst": 9.9749999999999996447286321199499070644378662109375,
            "pst_label": "QST",
            "hst": null,
            "combined_rate": 14.9749999999999996447286321199499070644378662109375,
            "applies_to_used_asic": "Yes — 5% GST + 9.975% QST. QST is charged on the selling price (not on GST). Used ASIC hardware from a registrant is taxable.",
            "notes": "GST 5% + QST 9.975% (combined 14.975%). Since 2013 QST base excludes GST."
        },
        {
            "code": "SK",
            "province": "Saskatchewan",
            "type": "province",
            "gst": 5,
            "pst_or_qst": 6,
            "pst_label": "PST",
            "hst": null,
            "combined_rate": 11,
            "applies_to_used_asic": "Yes — 5% GST + 6% PST. Saskatchewan PST applies to used goods from registered/licensed vendors.",
            "notes": "GST 5% + PST 6%."
        },
        {
            "code": "YT",
            "province": "Yukon",
            "type": "territory",
            "gst": 5,
            "pst_or_qst": null,
            "pst_label": "",
            "hst": null,
            "combined_rate": 5,
            "applies_to_used_asic": "Yes — 5% GST. No territorial sales tax.",
            "notes": "GST only."
        }
    ]
}