<Tr> <Td> Alberta </Td> <Td> GST </Td> <Td> 0 </Td> <Td> 5 </Td> <Td> There is a 4% tax on lodging and 4% tax on hotel room fees . </Td> </Tr> <Tr> <Td> British Columbia </Td> <Td> GST + PST </Td> <Td> 7 </Td> <Td> 12 </Td> <Td> 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 . </Td> </Tr> <Tr> <Td> Manitoba </Td> <Td> GST + RST </Td> <Td> 8 </Td> <Td> 13 </Td> <Td> There is a 5% tax on lodging and 5% tax on hotel room fees . </Td> </Tr> <Tr> <Td> New Brunswick </Td> <Td> HST </Td> <Td> 10 </Td> <Td> 15 </Td> <Td> The HST was increased two points to 10% with an overall tax of 15% on 1 July 2016 . </Td> </Tr>

What is the gst and pst rate in manitoba
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