{"meta":{"title":"D-Central \u2014 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":"2026-09-09T22:02:07+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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 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 \u2014 5% GST. No territorial sales tax.","notes":"GST only."}]}