<P> 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 . </P> <P> 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 . </P> <Table> <Tr> <Th> Province </Th> <Th> Type </Th> <Th> Prov . rate (%) </Th> <Th> Total Tax Rate (%) </Th> <Th> Notes </Th> </Tr> <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> <Tr> <Td> Newfoundland and Labrador </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> <Tr> <Td> Northwest Territories </Td> <Td> GST </Td> <Td> 0 </Td> <Td> 5 </Td> <Td> </Td> </Tr> <Tr> <Td> Nova Scotia </Td> <Td> HST </Td> <Td> 10 </Td> <Td> 15 </Td> <Td> 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 cannot afford reductions . </Td> </Tr> <Tr> <Td> Nunavut </Td> <Td> GST </Td> <Td> 0 </Td> <Td> 5 </Td> <Td> </Td> </Tr> <Tr> <Td> Ontario </Td> <Td> HST </Td> <Td> 8 </Td> <Td> 13 </Td> <Td> 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% . </Td> </Tr> <Tr> <Td> Prince Edward Island </Td> <Td> HST </Td> <Td> 10 </Td> <Td> 15 </Td> <Td> The HST was increased one point to 15% on 1 October 2016 . </Td> </Tr> <Tr> <Td> Quebec </Td> <Td> GST + QST </Td> <Td> 9.975 </Td> <Td> 14.975 </Td> <Td> 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% . </Td> </Tr> <Tr> <Td> Saskatchewan </Td> <Td> GST + PST </Td> <Td> 6 </Td> <Td> 11 </Td> <Td> 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 . </Td> </Tr> <Tr> <Td> Yukon </Td> <Td> GST </Td> <Td> 0 </Td> <Td> 5 </Td> <Td> </Td> </Tr> </Table> <Tr> <Th> Province </Th> <Th> Type </Th> <Th> Prov . rate (%) </Th> <Th> Total Tax Rate (%) </Th> <Th> Notes </Th> </Tr>

What is the combined sales tax rate in quebec