GST/HST and PST rates on a settlement, province by province

GST part Provincial part of HST

New Brunswick 15%

Newfoundland and Labrador 15%

Prince Edward Island 15%

Nova Scotia 14%

Ontario 13%

Alberta 5%

British Columbia 5%

Manitoba 5%

Northwest Territories 5%

Nunavut 5%

Quebec 5%

Saskatchewan 5%

Yukon 5%

Check first: should this line carry tax at all?

The table only matters once a line is taxable at a positive rate. CRA’s freight carriers page says that when an owner-operator provides a freight transportation service for a carrier and the carrier stays responsible for invoicing the customer, the owner-operator’s services are zero-rated. In that case a linehaul line can correctly show no tax, whichever province the load delivered to.

Driver-only work sits outside that rule, because Memorandum 28-2 says a driving service is not, on its own, a freight transportation service. The GST/HST guide on this site walks through those tests and the rules for international freight. Come back to the rates here once you know the line is taxable.

The delivery province sets the rate

CRA’s rule is that a freight transportation service is supplied in the province of its destination, so your home terminal and the pickup point do not set the rate. Of the 13 provinces and territories, eight are GST only at 5%. The other five use HST: 13% in Ontario; 14% in Nova Scotia; 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island.

On 1,000 of taxable freight, that is 50.00 at the low end and 150.00 at the high end, a spread of 100.00 on identical revenue. Two loads that pay the same can show different tax on one statement, and that is normal when they delivered to different provinces.

A combined rate is the wrong number for a freight line

General tax charts add GST and the provincial sales tax together. That gives 12% for British Columbia and Manitoba and 11% for Saskatchewan. Those totals describe a taxable purchase in those provinces. They do not describe freight. CRA’s freight rate table puts a delivery into any of them at GST at 5%, and each province treats the hauling itself under its own law.

• British Columbia: Bulletin PST 301 lists moving, courier, mail and freight transportation services as exempt, unless the cost is part of the purchase price of goods.
• Saskatchewan: Bulletin PST-46 says common carriers hauling goods for others do not collect PST on their services. The buyer self-assesses where applicable.
• Manitoba: Bulletin RST 030 says services are generally not taxed unless the Act lists them, and freight hauling is not on its summary of taxable services.

If a statement used the combined rate on a taxable load into one of those provinces, the tax line would run high by 60.00 to 70.00 on every 1,000.

Quebec needs its own check. The federal line is GST at 5% like the others, and CRA’s table shows QST at 9.975%, which is 14.975% on a general chart. QST is run by Revenu Québec under its own rules for freight carriers, and this page makes no statement about QST on a freight line. Read those rules before treating 5% as the whole tax on a Quebec delivery.

What one flat rate does to a statement

A statement that puts one rate on every taxable load is worth a question. Take a carrier that uses Ontario’s 13% on everything. It would be right on one of the 13 destinations, high on eight and low on four.

The way the rate is printed is worth a look too. CRA tells suppliers to show the total HST rate and not to split out the federal and provincial parts, so an Ontario line should read 13% HST, not 5% plus 8%.

Deduction lines follow a different rule

The destination rule covers the freight line only. CRA calls fuel, repairs, maintenance and permits that a carrier pays and recovers from an owner-operator chargebacks, and Memorandum 28-2 says the interlining rules do not apply to them. That means a statement can show zero tax on linehaul and real tax on its deductions, and neither is a mistake on its face.

The rate depends on the place of supply of each charge, which may not be where the load delivered. A deduction can carry a different rate from the freight above it.

This is also where the separate provincial tax column can apply. British Columbia’s general PST rate is 7%, and Manitoba’s summary lists repairing and maintaining goods as taxable services. A truck plated under the International Registration Plan can fall outside both. BC exempts services to multijurisdictional vehicles when the prorate account number is on the bill, and Manitoba says IRP-registered carriers do not pay its retail sales tax on repair parts and services for those vehicles. If a repair chargeback on a prorated truck shows PST or RST, ask why.

Old statements and corrections

CRA’s data shows four rate changes since April 1, 2013, and nine of the 13 provinces and territories did not change at all. New Brunswick and Newfoundland and Labrador rose to 15% on July 1, 2016. Prince Edward Island rose to 15% on October 1, 2016. Nova Scotia fell to 14% on April 1, 2025.

Nova Scotia is the change most likely to show up on a recent statement, and the delivery date is not what decides the rate. Under CRA Notice 342, 14% applies when the tax on the amount becomes due on or after April 1, 2025 without having been paid before that day, or is paid on or after that day without having become due before it. An amount becomes due on the earliest of a few dates, and one of them is the day the supplier first issues an invoice. When a settlement is self-billed, the statement is that invoice.

Corrections run the other way. The same notice says that when a supplier credits HST on a price adjustment, the rate is the one that applied to the original supply. A credit on a later statement for a supply taxed at 15% stays at 15%. The difference is 10.00 on every 1,000: small on one line, easy to miss across a year of corrections.

What this data counts, and what it leaves out

• Counts: GST and HST rates for all 13 provinces and territories by effective period from April 1, 2013, and the general rate of each separate provincial sales tax as published on November 1, 2026.
• Leaves out: reduced or special provincial rates, exemptions and rebates, taxes on insurance premiums, fuel taxes and IFTA, and US taxes. Zero-rating is explained above and not applied to any row.
• Built only from government publications. No settlement, carrier or driver record was used.
• CRA last modified its dataset on April 1, 2025. We retrieved it on November 1, 2026 and its figures matched CRA’s rate page, apart from the one cell noted below. A rate can change after that date.
• In CRA’s dataset, the columns ending in _PST hold the provincial part of the HST, not PST, so they read 0% for British Columbia, Manitoba, Quebec, and Saskatchewan. The separate taxes here come from CRA’s rate page and the provinces. The dataset also numbers its periods, so the dates come from the headings on CRA’s rate page.
• CRA’s two tables disagree on one cell. Its rate page shows New Brunswick at 13% for July 1, 2016 to September 30, 2016, and its dataset shows 15%. CRA’s Info Sheet GI-191 and New Brunswick’s transitional rules both date the increase to July 1, 2016, so this page uses 15%.
• The rates for British Columbia, Manitoba, and Saskatchewan matched those provinces’ own pages. Quebec’s rate is CRA’s, because Revenu Québec’s site refused our automated requests. Its start date comes from Quebec’s Ministry of Finance.

Sources

All retrieved November 1, 2026. Contains information licensed under the Open Government Licence - Canada.

1. Goods and Services Tax / Harmonized Sales Tax (GST/HST) Rates from 2013 - 2025 (effective dates of rate changes), Canada Revenue Agency, Open Government Portal dataset 5584a2cf-12af-4b2d-aff5-418410cf5375, modified 2025-04-01. Licence: Open Government Licence - Canada.
2. GST/HST calculator (and rates), Canada Revenue Agency, dated 2025-04-01.
3. Charge and collect the tax: which rate to charge, Canada Revenue Agency, dated 2026-04-08.
4. Freight carriers, Canada Revenue Agency, dated 2025-11-27.
5. GST/HST Memorandum 28-2, Freight Transportation Services, Canada Revenue Agency, dated 2017-09-21.
6. GST/HST Info Sheet GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases, Canada Revenue Agency, dated 2019-05-07.
7. Transitional Rules for the New Brunswick HST Rate Increase, Government of New Brunswick, dated March 30, 2016.
8. GST/HST Notice 342, Nova Scotia HST Rate Decrease: general transitional rules, Canada Revenue Agency, dated 2025-08-01.
9. Provincial sales tax (PST) in British Columbia, Government of British Columbia, dated September 21, 2026.
10. Bulletin PST 301, Related Services, Government of British Columbia, dated July 2026.
11. PST returns April 1, help for business still available, Government of British Columbia.
12. Provincial Sales Tax, Government of Saskatchewan.
13. Information Bulletin PST-46, Service Enterprises, Government of Saskatchewan, dated February 2025.
14. 2017-18 Budget, revenue and tax backgrounder, Government of Saskatchewan.
15. Retail Sales Tax, Manitoba Finance.
16. Bulletin No. 119, Taxation Changes, Manitoba Finance, dated March 2019.
17. Information Bulletin RST 030, Summary of Taxable and Exempt Goods and Services, Manitoba Finance, dated July 2026.
18. Bulletin No. 046, Sales to Interjurisdictional Motor Carriers, Manitoba Finance, dated July 2019.
19. Information Bulletin 2012-4, Changes to Quebec’s tax system, Finances Quebec, dated May 31, 2012.