Canadian Shipping Taxes
Provincial sales taxes are charged in many provinces on retail sales of many goods and services.  In all provinces except Quebec and Prince Edward Island, this tax is charged on the selling price of the item before GST is applied.  GST is charged on the selling price of the item before PST is applied, thus avoiding GST being charged on PST.   

In Quebec and Prince Edward Island, the provincial sales tax is charged based on the total of the selling price plus GST. 

When both GST and provincial sales tax are applicable to a sale, the amounts of each should be shown separately on the cash register tape or invoice. 

The following table summarizes PST rates by province: 

Province/Territory	Rate	Web Site
British Columbia	7%(1)	BC PST
Alberta	No PST	n/a
Saskatchewan	5% (4)	Saskatchewan PST
Manitoba	7%	Manitoba PST
Ontario	8%	Ontario PST
Québec	7.5%(2)	Quebec PST
Newfoundland and Labrador	14% HST (3)	Harmonized Sales Tax (HST)
Nova Scotia	14% HST (3)	Harmonized Sales Tax (HST)
New Brunswick	14% HST (3)	Harmonized Sales Tax (HST)
Prince Edward Island	10%	PEI PST
Northwest Territories	No PST	n/a
Nunavut	No PST	n/a
Yukon	No PST	n/a