GST, HST and PST
The sales tax types in Canada, how they vary by province, input tax credits, the GST34 worksheet and filing periods.
Updated Nov 2, 2026
Canada has several sales taxes. Which one applies depends on the province where the sale is made or delivered.
The types
- GST: 5 percent federal tax, charged across Canada.
- HST: GST and the provincial part combined. It applies in Ontario, New Brunswick, Nova Scotia, Newfoundland and Labrador, and Prince Edward Island.
- PST: a separate provincial sales tax in British Columbia, Saskatchewan and Manitoba. It is paid to the province, not to CRA.
- QST: the Quebec sales tax, administered by Revenu Quebec.
Alberta, the Northwest Territories, Nunavut and Yukon have no provincial sales tax on most goods, so GST alone applies there.
Provincial rates change. Check the current rate for each province on canada.ca before you set up your tax rates.
Recording tax on an invoice
- Choose the tax rate on each invoice line.
- Tax you collect is posted to the sales tax collected account.
- Tax you pay on purchases is recorded to the account for tax paid.
Input tax credits
You can claim back the GST or HST you pay on purchases used for your business. You cannot claim it on personal purchases. Keep the supplier's invoice showing the registration number and the tax.
The GST34 worksheet
The worksheet covers a period you choose:
- Line 101: total sales and other revenue
- Line 103: GST/HST collected or collectible
- Line 106: input tax credits
- Line 109: net tax (line 103 less line 106)
The worksheet shows tax across GST, HST, PST and QST in one total. Before you file with a province, separate the PST and QST amounts.
Filing periods
CRA sets your filing period as annual, quarterly or monthly, based on your revenue. Check it in My Business Account. Pop Books does not file GST/HST returns yet.