QST / PST / RST Calculator (Non-HST Provinces)

Four provinces levy a separate provincial sales tax on top of the 5% federal GST instead of a combined HST: Quebec (QST 9.975%), British Columbia (PST 7%), Saskatchewan (PST 6%), and Manitoba (RST 7%). Alberta, Northwest Territories, Yukon and Nunavut have no provincial sales tax — just the 5% GST. HST provinces (Ontario 13%, Nova Scotia 14%, New Brunswick/PEI/Newfoundland 15%) use the GST/HST calculator instead.

Quebec QST is 9.975% (since January 2013, when Quebec harmonised the QST base with the federal GST base but kept a separate rate). Combined with the 5% GST, the total sales tax in Quebec is 14.975%. QST is administered by Revenu Québec, not the CRA — registration and remittance use separate Revenu Québec accounts.

No. BC PST (7%) and Quebec QST (9.975%) are separate provincial taxes with different rules. QST applies to the same base as GST (mostly all goods and services). BC PST applies only to tangible personal property and specific taxable services — most services, food, and children's clothing are exempt. QST registrants can claim Input Tax Refunds (ITRs) on business purchases; BC PST paid on business inputs is generally a non-recoverable cost.

On a pre-tax price of $100 in BC: GST = $100 × 5% = $5.00, PST = $100 × 7% = $7.00, total tax = $12.00, tax-included price = $112.00. Both taxes apply to the pre-tax amount (not stacked on each other). To extract tax from a $112 tax-included price, divide by 1.12 to get $100 pre-tax.

Yes. Quebec (2019), BC (2021), Saskatchewan (2019), and Manitoba (2021) all require non-resident digital platforms to register and collect their provincial tax on digital services sold to residents — streaming, SaaS, digital marketplaces. This applies even to US-based sellers with no physical presence in Canada.

Quebec QST: register with Revenu Québec when worldwide GST-taxable supplies exceed $30,000 in a single calendar quarter or 4 consecutive quarters (same threshold as federal GST). BC PST: register when BC taxable sales exceed $10,000 in 12 months. Saskatchewan PST: any seller of taxable goods/services in SK must register — no small-seller threshold. Manitoba RST: register when annual taxable sales exceed $30,000 (raised from $10,000 in April 2024).

Yes. Switch this calculator to 'Extract tax from tax-included price' mode. For Quebec (14.975% combined), divide by 1.14975 to get the pre-tax amount. BC (12%): divide by 1.12. Saskatchewan (11%): divide by 1.11. Manitoba (12%): divide by 1.12. The calculator applies the exact rate and splits the result into GST and provincial portions.