TPS, TVQ, GST, HST and PST on a Canadian receipt: what each line means

Updated October 19, 2026 · ReceiptIQ AI · Rates checked against the CRA, Revenu Québec and provincial sources on October 19, 2026 · Cette page en français : TPS et TVQ sur un reçu

Short answer: on a Canadian receipt, TPS is the French name for the 5% federal GST, and TVQ is Quebec's 9.975% sales tax (QST). HST is the combined federal and provincial tax printed in Ontario and the Atlantic provinces, and PST is the separate provincial tax printed in British Columbia, Saskatchewan and (as RST) Manitoba.

Can ReceiptIQ AI read them? Yes. It reads every tax line a Canadian receipt prints, from a lone GST line in Alberta to GST plus PST in British Columbia, a single HST line in Ontario and TPS plus TVQ in Quebec. This page explains what each line means, which province prints which, why it matters for a budget or an expense record, and exactly what the app does with them.

A plain-language summary of published rates, not tax advice. Rates change; check the linked source or ask your accountant before relying on it.

Tax names and rates at a glance

Source for the rates: the CRA's GST/HST calculator and rates page and Revenu Québec, checked October 19, 2026.

The four taxes on a Canadian receipt

• GST (goods and services tax; TPS in French): 5%, federal, charged in every province and territory except where HST applies instead.
• HST (harmonized sales tax): the federal and provincial parts in one rate. The CRA lists 13% for Ontario, 14% for Nova Scotia on or after April 1, 2025, and 15% for the other participating provinces: New Brunswick, Newfoundland and Labrador, and Prince Edward Island.
• PST (provincial sales tax): a separate provincial tax, printed on its own line. British Columbia charges 7% and Saskatchewan 6%. Manitoba's retail sales tax (RST) is 7% and is often printed as PST.
• QST (Quebec sales tax; TVQ in French): 9.975%, charged on the pre-tax price next to the 5% GST, so a Quebec receipt shows 14.975% in total.

Which province prints what

Not every item carries the tax. The CRA notes that zero-rated supplies such as basic groceries have a 0% GST/HST rate everywhere in Canada, so a single receipt can show tax on some lines and none on others, and some provinces exempt further items from PST. That is why the printed tax is rarely the plain rate times the total.

The same basket in four places

An invented example to show the arithmetic: a notebook for 12.99, a USB cable for 9.99 and a litre of milk for 4.49 (zero-rated). Only the first two are taxable, a base of 22.98. Cents can differ by one where a store rounds differently.

The shelf prices are identical; the tax on the same 27.47 basket runs from 1.15 to 3.44.

Visiting from the United States?

The tax printed on a Canadian receipt is part of what you paid. The CRA cancelled its Visitor Rebate Program on April 1, 2007, so do not count on getting GST/HST back as a visitor without checking the CRA first.

Why the tax lines matter for a budget

• Category totals stay honest. If GST and PST are folded into “Groceries” or “Household”, those categories look more expensive than the goods were, and months in different provinces stop being comparable. Filing tax in its own category shows the shelf prices separately from what the government takes.
• Eco fees and deposits sit next to tax. Canadian receipts often add lines such as an environmental handling fee or a bottle deposit. They are neither goods nor tax, and also distort a food total.
• For a business, the lines are evidence. A GST/HST registrant can generally claim GST/HST paid on business purchases as an input tax credit. The CRA sets what the receipt must show, and the requirements grow with the amount, up to the supplier's registration number and the tax charged (CRA Memorandum 8-4). On the receipt this is the nine-digit business number followed by RT 0001. PST has its own rules, and Quebec has its own refund system for QST. Keep the readable receipt.

What ReceiptIQ AI does with them

• Each tax line is read as a line. GST, HST, PST, QST, and the French TPS and TVQ are read as printed with their amounts, next to the items.
• Tax goes to your Tax category. When your category list includes a Tax category (it is one of the default categories on a new install, and you can add it in Settings), lines named GST, HST, PST, QST and common fees such as environmental fees, eco fees and deposits are filed there, so Food & Grocery or Household Supplies hold the shelf prices. Tips are not taxes and stay with the receipt's main category. Past receipts are not re-filed.
• “Tax included” is not double-counted. If the receipt says the GST or HST is included in the prices, the app does not add a second tax line on top.
• It recognises Canadian receipts. Tax names such as HST, QST, TPS and TVQ, a Canadian postal code and a GST registration number tell the app that a bare “$” means Canadian dollars. If your home currency is different, the receipt is converted at that day's rate and both amounts are kept.

Honest limits

• Faded thermal paper, folds and glare reduce accuracy in every app. A flat, well-lit photo helps.
• ReceiptIQ AI records what the receipt printed. It does not work out whether you may claim a credit, and it is not tax software.

Sources

• CRA, GST/HST calculator and rates (rates by province, including 7% BC, 6% Saskatchewan, 7% Manitoba and 9.975% Quebec in the PST column) and place-of-supply rules (5% GST; 13% Ontario; 14% Nova Scotia on or after April 1, 2025; 15% other participating provinces; 0% on zero-rated supplies such as basic groceries)
• CRA, Memorandum 8-4, Documentary requirements for claiming input tax credits and Input tax credits
• Revenu Québec, Basic Rules for Applying the GST/HST and QST (QST 9.975% on the selling price excluding GST)
• CRA, Foreign Convention and Tour Incentive Program (states that the Visitor Rebate Program was cancelled effective April 1, 2007)
• Government of British Columbia, Provincial sales tax (7%, with some exceptions)
• Government of Saskatchewan, Provincial Sales Tax (6%)
• Government of Manitoba, Retail Sales Tax (7%, calculated before GST)

Not verified by us: the exact documentation thresholds for input tax credits (CRA pages we read give different tiers, so we do not quote numbers), and the QST registration number format.

Common questions

What do TPS and TVQ mean on a Canadian receipt?

TPS (taxe sur les produits et services) is the French name for the 5% federal GST, and TVQ (taxe de vente du Québec) is Quebec's sales tax, the QST, at 9.975% of the price before GST. A Quebec receipt prints both lines, so the two together are 14.975% on a fully taxable item.

Can ReceiptIQ AI read Canadian receipts with GST, HST, PST and QST?

Yes. It reads each tax line a Canadian receipt prints, whether it is called GST, HST, PST, RST, QST, or in French TPS and TVQ, and it recognises Canadian receipts by those names, the postal code and the GST/HST registration number. If your category list has a Tax category, the GST, HST, PST and QST lines, and the French TPS and TVQ lines, are filed there so your Food or Household totals show shelf prices.

What is the difference between GST, HST, PST and QST?

GST is the 5% federal tax, collected nationwide. HST combines the federal and provincial tax in one rate (13% in Ontario, 14% in Nova Scotia since April 1, 2025, 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island). PST is a separate provincial tax in British Columbia (7%) and Saskatchewan (6%); Manitoba's equivalent is the 7% retail sales tax (RST). QST is Quebec's 9.975% tax, charged next to the 5% GST.

Which provinces print which tax on the receipt?

Alberta and the territories: GST only. British Columbia, Saskatchewan and Manitoba: GST plus PST (RST in Manitoba) on separate lines. Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island: one HST line. Quebec: GST (TPS) plus QST (TVQ) on separate lines.

Why does part of my grocery receipt show no tax?

Basic groceries are zero-rated for GST/HST in Canada (a 0% rate everywhere), so milk or bread carries no tax while snacks, household items and many prepared foods do. Which items count as basic groceries is set by the tax rules, not by the store.

Can I claim the GST/HST on a business receipt?

GST/HST registrants can recover the GST/HST paid on business purchases by claiming input tax credits, and the CRA sets documentation requirements that grow with the size of the purchase (see its Memorandum 8-4). Input tax credits are a GST/HST mechanism; PST and QST have their own rules. Ask your accountant what applies to you. ReceiptIQ AI is not tax software.