<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 can not 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>
<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 can not 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>
what is the combined sales tax rate in quebec
what is the combined sales tax rate in quebec
14.975
14.975