Canadian Provinces & Territories
One dedicated guide for every Canadian jurisdiction — 10 provinces and 3 territories. Each page pulls bracket and rate data from the same engine that powers our calculators, so the numbers stay in lockstep.
Last reviewed:
Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact CRA. Read our editorial scope →
| Jurisdiction | Top combined rate | Sales tax | Positioning |
|---|---|---|---|
|
Nunavut
NU
|
44.5% | GST 5.00% | Lowest tax rates in Canada — remote territory advantages, highest territorial BPA. |
|
Alberta
AB
|
48.0% | GST 5.00% | Canada's most tax-competitive province — no PST, no EHT, lowest top rate of any province with retail PST regime. |
|
Yukon
YT
|
48.0% | GST 5.00% | Northern tax advantages — $11/day residency deduction, federal bracket mirroring, no PST. |
|
Saskatchewan
SK
|
47.5% | GST+PST 11.00% | Low SBD rate, simple bracket structure, growing economy. |
|
Northwest Territories
NT
|
47.1% | GST 5.00% | Northern advantages, unique bracket structure, mining and exploration credits. |
|
Manitoba
MB
|
50.4% | GST+RST 12.00% | Moderate rates, competitive for small employers, frozen BPA. |
|
New Brunswick
NB
|
52.5% | HST 15.00% | Atlantic opportunity — HST province with a growing tech sector and ACOA support. |
|
Prince Edward Island
PE
|
52.0% | HST 15.00% | Small province, simple structure, recently reformed brackets. |
|
British Columbia
BC
|
53.5% | GST+PST 12.00% | Tech hub tax environment — seven brackets, high top rate, strong public services. |
|
Nova Scotia
NS
|
54.0% | HST 14.00% | Highest top rates in Atlantic Canada, but NS-specific credits and a recent HST cut soften the bill. |
|
Québec
QC
|
53.3% | GST+QST 14.97% | Dual filing (T1 + TP-1), QPP, QPIP, RBQ construction licence — see Québec landscape. |
|
Ontario
ON
|
53.5% | HST 13.00% | Canada's most populous province — largest market, highest compliance burden. |
|
Newfoundland and Labrador
NL
|
54.8% | HST 15.00% | Most brackets of any province — eight tiers and the steepest progression in Canada. |
How to use these pages
Each provincial page is built around the same template — brackets, sales tax, CPP/EI, EHT, WCB, business registration, minimum wage, trade licensing and provincial credits — so you can compare like with like. Calculator links at the bottom of each page open the relevant calculator pre-filled with the right province.
For side-by-side numeric comparison at a chosen income level, use the Provincial Comparison tool.
Last reviewed: