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|An aspect of fiscal policy|
The territories of Yukon, Northwest Territories, and Nunavut do not have either the HST or territorial sales taxes. Only the GST is collected. The three northern jurisdictions are heavily subsidized by the federal government, and its residents receive some additional tax concessions due to the high cost of living in the north.
Separate Provincial Sales Taxes (PST) are collected in the provinces of British Columbia, Saskatchewan, Manitoba and Quebec (Quebec Sales Tax or QST, French: Taxe de vente du Québec or TVQ). Prince Edward Island switched to a HST on April 1 2013, the same date that British Columbia reverted to a separate GST/PST after their adoption of a HST in 2010 was rejected in a referendum. Goods to which the tax is applied vary by province, as does the rate. Moreover, for those provinces whose provincial sales tax is applied to the combined cost and GST, provincial revenues decline or increase with respective changes in the GST. Of the provincial sales taxes, only the QST (and the HST) are value-added; the rest are cascading taxes.
|Province||Type||Prov. rate (%)||Total Tax Rate (%)||Notes|
|Alberta||GST||0||5||There is a 4% tax on lodging and 4% tax on hotel room fees.|
|British Columbia||GST + PST||7||12|
Main article: Sales taxes in British ColumbiaReverted to a separate GST/PST on April 1st, 2013, with a PST of 7%, after their adoption of a HST in 2010 was rejected in a referendum.
|Manitoba||GST + PST||8||13||There is a 5% tax on lodging and 5% tax on hotel room fees.|
|Newfoundland and Labrador||HST||8||13|
|Nova Scotia||HST||10||15||Rates were meant to be reduced to 14 and 13% on July 1, 2014 and July 1, 2015 respectively. However, the new government has stated that the province cannot afford reductions.|
|Ontario||HST||8||13||Restaurant meals (whether dine-in or take-out, and including fast food) under $4 are exempt from the Ontario portion. Alcoholic beverages purchased from licensed restaurants are also subject to an Ontario rate of 13%.|
|Prince Edward Island||HST||9||14||Provincial rate was decreased from 10% when PEI switched to a HST on April 1 2013.|
|Quebec||GST + QST||9.975||14.975||Books are taxed at 5.0% (considered essential goods for QST but not for GST)|
|Saskatchewan||GST + PST||5||10||There is a separate 10% liquor consumption tax. The non-alcoholic portion of a restaurant meal is not taxed.|