GST – Goods and Services Tax = The federal sales tax when a provincial sales tax applies or where the government has not agreed with a province for HST to apply.
HST – Harmonized Sales Tax = The federal sales tax, when collected in partnership with the Provincial government further to an agreement with the federal government, is also being filed and paid with the GST Remittance.
QST – Quebec Sales Tax = The sales tax that is being collected, filed, and remitted in the province of Quebec, with the MRQ – Ministère du Revenu du Québec
PST – Provincial Sales Tax = The sales tax is collected, filed, and remitted to the provincial government in British Columbia, Manitoba, and Saskatchewan.
RST – Retail Sales Tax = An old term sometimes used to refer to sales tax in Canada.