Canadian HST or Harmonized Sales Tax is a combination of the federal GST and provincial PST imposed in 5 of the 13 provinces and territories in Canada. The rate of HST varies between 13% -15% and applies on most goods and services supplied in the participating provinces. Currently, the following provinces impose an HST: Ontario, New Brunswick, Newfoundland, Nova Scotia and Prince Edward Island(PEI). Ontario as the lowest rate of HST at 13%. Currently, the rate of HST in PEI is 14% but it is expected to increase to 15% on October 1, 2016. The remaining maritime provinces, Newfoundland, New Brunswick and Nova Scotia have HST rates of 15%.
All HST is administered by the federal government.