Sales taxes in Canada - wikipedia Sales taxes in Canada Taxation An aspect of fiscal policy Policies Government revenue Tax revenue Non-tax revenue Tax law Tax bracket Tax threshold Exemption Credit Deduction Tax shift Tax cut Tax holiday Tax advantage Tax incentive Tax reform Tax harmonization Tax competition Double taxation Representation Unions Medical savings account Tax, tariff and trade Economics Price effect Excess burden Tax incidence Laffer curve Optimal tax Theory Optimal capital income taxation Collection Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax investigation Tax shelter Private tax collection Tax farming Noncompliance Tax avoidance Tax evasion Tax resistance Tax haven Smuggling Black market Transfer mispricing Unreported employment Tax shelter Distribution Tax rate Progressive Regressive Proportional Types Direct Indirect Per unit Ad valorem In rem Capital gains Carbon Consumption Dividend Ecotax Excise Fuel Georgist Gift Gross receipts Income Inheritance ( estate ) Land value Payroll Pigovian Property Sales Sin Single Stamp Steering Turnover Value - added ( VAT ) Corporate profit Excess profits Windfall profits Negative ( income ) Flat Wealth International Financial transaction tax Currency transaction tax Tobin tax Spahn tax Tax equalization Tax treaty Permanent establishment Transfer pricing European Union FTT Foreign revenue rule Trade Custom Duty Tariff Import Export Tariff war Free trade Free trade zone Trade agreement Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat By country List of countries by tax rates Tax revenues as % GDP Albania Algeria Argentina Australia Azerbaijan Bangladesh Bhutan Bulgaria BVI Canada China Colombia Denmark France Germany Greece Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Russia Singapore South Africa Sweden Switzerland Tanzania United Kingdom United States Uruguay In Canada, three types of sales taxes are levied. These are as follows : Provincial sales taxes ( PST ), levied by the provinces Goods and Services Tax ( GST ), a value - added tax levied by the federal government The combined Harmonized Sales Tax ( HST ), also a value - added tax, a single, blended combination of the PST and GST which is used in Ontario and the four Atlantic provinces : New Brunswick ; Newfoundland and Labrador ; Nova Scotia ; and Prince Edward Island. British Columbia adopted HST between 2010 and 2013, but eventually abolished the system after a province - wide referendum. The HST is collected by the Canada Revenue Agency, which then remits the appropriate amounts to the participating provinces. Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so 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. Contents 1 Provincial sales taxes 2 References 3 Further reading 4 External links Provincial Sales taxes Separate Provincial Sales Taxes ( PST ) are collected in the provinces of British Columbia, Saskatchewan, Manitoba ( Retail Sales Tax or RST ) 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. In all provinces where the provincial sales tax is collected, the tax is imposed on the sale price without GST. ( In the past, in Québec and PEI, PST was applied to the combined cost and 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 Columbia Reverted to a separate GST / PST on April 1, 2013, with a PST of 7 %, after their adoption of a HST in 2010 was rejected in a referendum. Manitoba GST + RST 8 13 There is a 5 % tax on lodging and 5 % tax on hotel room fees. New Brunswick HST 10 15 The HST was increased two points to 10 % with an overall tax of 15 % on 1 July 2016. Newfoundland and Labrador HST 10 15 The HST was increased two points to 10 % with an overall tax of 15 % on 1 July 2016. Northwest Territories GST 0 5 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 government has stated that the province can not afford reductions. Nunavut GST 0 5 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 10 15 The HST was increased one point to 15 % on 1 October 2016. Quebec GST + QST 9.975 14.975 Books are taxed at 5.0 % ( considered essential goods for QST but not for GST ). There is an additional tax on tourist lodgings such as hotels which varies by region, ranging from $2 per night to 3.5 %. Saskatchewan GST + PST 6 11 The 6 % rate is effective for goods and services effective March 23, 2017. Effective April 1, 2017, New Homes, restaurant meals and other prepared food and beverages are subject to PST. There is a separate 10 % liquor consumption tax. PST is not applicable for any exempt business in Lloydminster. Yukon GST 0 5 Canada portal Book : Canada References ^ Jump up to : `` P.E.I. budget announces increase in HST ''. CBC News. 2016 - 04 - 19. Retrieved 2016 - 05 - 01. Jump up ^ `` Retail Sales Tax ''. Manitoba Finance. Manitoba Ministry of Finance. 2013. Retrieved 2013 - 07 - 03. Jump up ^ http://www2.gnb.ca/content/gnb/en/departments/finance/taxes/hst.html Jump up ^ http://www.fin.gov.nl.ca/fin/tax_programs_incentives/personal/hst.html Jump up ^ `` HST hike highlights N.S. budget ''. CBC News. 2010 - 04 - 06. Retrieved 2010 - 04 - 06. Jump up ^ http://www.news957.com/2013/12/17/nova-scotia-books-in-no-shape-for-legislated-cut-to-hst-finance-minister/ Jump up ^ `` More Point - Of - Sale Exemptions for Ontario HST ''. Ministry of Finance. Queen 's Printer for Ontario. 2009 - 11 - 12. Retrieved 2015 - 03 - 22. ^ Jump up to : `` HST Checklist ''. Canadian Restaurant and Foodservices Association. Retrieved 2012 - 10 - 22. Jump up ^ Public Treasury, Prince Edward Island Department of ( 2008 - 01 - 07 ). `` Tax and Land Information Website : Revenue Tax ( PST ) ''. Retrieved 2009 - 09 - 26. Jump up ^ As of January 2013, Quebec officially changed the QST rate to 9.975. Previously, it had a nominal rate of 9.5 but was applied on top of the GST, making the effective rate 9.975. As of January 2013, the rate no longer applies on top of GST and is simply 9.975. Jump up ^ `` QST and GST / HST ''. Revenu Quebec. Retrieved 2013 - 01 - 03. Jump up ^ `` Revenu Québec - Billing the 3 % or 3.5 % Tax on Lodging - Businesses ''. Jump up ^ `` Revenu Québec - Tourism Regions Where the Tax on Lodging Applies - Businesses ''. Jump up ^ `` Provincial Sales Tax - Finance ''. Saskatchewan Ministry of Finance. 2007. Retrieved 2009 - 09 - 26. Jump up ^ `` IN 2017 - 01 PST Transitional Rules '' ( PDF ). SK PST. Retrieved 24 March 2017. Jump up ^ `` Restaurants, Caterers and Other Businesses Selling Prepared Food and Beverage '' ( PDF ). Saskatchewan Ministry of Finance. 22 March 2017. Retrieved 23 March 2017. Further reading Bird, R.M. ( 2012 ). The GST / HST : Creating an Integrated Sales Tax in a Federal Country. Rotman School of Management Working Paper, ( 2115620 ). External links GST / HST rates table at the Canada Revenue Agency Government of British Columbia : Sales Taxes Revenu Quebec website Revenu Québec ( General Information Concerning the QST and the GST / HST Sales taxes in North America Sovereign states Antigua and Barbuda Bahamas Barbados Belize Canada Costa Rica Cuba Dominica Dominican Republic El Salvador Grenada Guatemala Haiti Honduras Jamaica Mexico Nicaragua Panama Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Trinidad and Tobago United States Dependencies and other territories Anguilla Aruba Bermuda Bonaire British Virgin Islands Cayman Islands Curaçao Greenland Guadeloupe Martinique Montserrat Puerto Rico Saint Barthélemy Saint Martin Saint Pierre and Miquelon Saba Sint Eustatius Sint Maarten Turks and Caicos Islands United States Virgin Islands Retrieved from `` https://en.wikipedia.org/w/index.php?title=Sales_taxes_in_Canada&oldid=800494600 '' Categories : Taxation in Canada Sales taxes Talk Contents About Wikipedia Français 中文 Edit links This page was last edited on 13 September 2017, at 22 : 18. Text is available under the Creative Commons Attribution - ShareAlike License ; additional terms may apply. By using this site, you agree to the Terms of Use and Privacy Policy. Wikipedia ® is a registered trademark of the Wikimedia Foundation, Inc., a non-profit organization. About Wikipedia

Question: what is the combined sales tax rate in quebec
Answer: 14.975