With the expansion of the HST to Prince Edward Island in 2013, only three Canadian provinces now levy a stand-alone PST, these being each of: British Columbia, Saskatchewan, and Manitoba.
What provinces have no PST?
Alberta, Yukon, Nunavut, and the Northwest Territories have no provincial sales taxes and only charge the 5 percent GST.
Who collects PST in Canada?
Currently, the federal government departments collect and pay GST at the rate of 5% in the provinces of Ontario and British Columbia. With respect to the provincial sales tax (PST), departments charge and collect 8% on taxable supplies in Ontario and 7% on taxable supplies in British Columbia.