OTHER PROVINCES AND TERRITORIES

This page covers the jurisdictions without their own page: Saskatchewan, Manitoba, the four Atlantic provinces, and the three territories. The main Federal and Provincial Requirements page lists each one's sales tax rate, workers' compensation board and business registry in a single line. This page adds the details that matter most when running a sole proprietorship there: how provincial sales tax works in Saskatchewan and Manitoba, how HST works in Atlantic Canada, which payroll taxes exist, and current minimum wages. Figures are for 2026.

SASKATCHEWAN

• Provincial sales tax: 6% PST, administered by the Saskatchewan Ministry of Finance, separately from the 5% GST collected for the CRA.

• Broad application to services: PST applies to many services as well as goods, including contractors' services and computer services, so service businesses should check whether they must register.

• No input credits: PST paid on business purchases cannot be recovered and becomes part of the cost.

• Minimum wage: $15.70 an hour from October 1, 2026.

MANITOBA

• Retail sales tax: 7% RST, administered by Manitoba Finance, separately from GST.

• Small business exemption: businesses with taxable sales of $10,000 or less a year generally do not need to register for RST.

• Payroll tax: the Health and Post Secondary Education Tax Levy applies only to employers whose annual Manitoba payroll exceeds a multi-million-dollar exemption, so very few sole proprietors pay it.

• Minimum wage: $16.40 an hour from October 1, 2026.

ATLANTIC PROVINCES

• HST through the CRA: New Brunswick, Newfoundland and Labrador and Prince Edward Island charge 15% HST, and Nova Scotia charges 14%. As in Ontario, there is one tax and one return, filed with the CRA.

• No provincial sales tax registration: no separate provincial sales tax account is needed in any Atlantic province.

• Newfoundland and Labrador payroll tax: the Health and Post-Secondary Education Tax applies only to employers with payrolls above a large exemption threshold.

• Nova Scotia business names: registrations with the Registry of Joint Stock Companies must be renewed every year.

• Minimum wages: New Brunswick $15.90 (from April 1, 2026), Newfoundland and Labrador $16.35 (from April 1, 2026), Prince Edward Island $17.30 (from October 1, 2026). Nova Scotia adjusts its rate during the year; check the provincial labour standards site for the current figure.

THE TERRITORIES

• GST only: Yukon, the Northwest Territories and Nunavut have no territorial sales tax. Only the 5% GST applies.

• Payroll tax in the Northwest Territories and Nunavut: a 2% payroll tax is deducted from employees' pay by the employer and remitted to the territorial government.

• Workers' compensation: the Workers' Safety and Compensation Commission covers both the Northwest Territories and Nunavut; Yukon has its own Workers' Safety and Compensation Board.

• Northern residents deductions: residents of the territories and other prescribed northern zones can claim the northern residents deductions on their federal return.

• Minimum wages: Yukon $18.51 (from April 1, 2026) and the Northwest Territories $17.20 (from September 1, 2026). Check Nunavut's current rate with the territorial government.

OPERATING IN SEVERAL OF THESE PROVINCES

• Sales tax follows the customer: a business generally charges HST at the rate of the province where the customer receives the goods or services, and may need to register for PST in Saskatchewan or Manitoba if it sells there above their thresholds.

• Employment standards follow the worker: the rules of the province where the employee works apply, not the province where the owner lives.

• Income tax follows residence: a sole proprietor is taxed by the province they live in on December 31, with an allocation where the business has a permanent establishment in more than one province.

KEY POINTS

• Two prairie sales taxes: 6% PST in Saskatchewan and 7% RST in Manitoba, filed separately from GST with no input credits.

• Atlantic HST: 15% in New Brunswick, Newfoundland and Labrador and PEI, 14% in Nova Scotia, all filed with the CRA.

• Territories: GST only, but a 2% payroll tax in the Northwest Territories and Nunavut.

• Check local minimums: minimum wages differ widely and change every year.

SOURCES

• Saskatchewan Ministry of Finance: Provincial Sales Tax.

• Manitoba Finance: Retail Sales Tax; Health and Post Secondary Education Tax Levy.

• Canada Revenue Agency: GST/HST rates by province; northern residents deductions.

• Territorial governments: Northwest Territories and Nunavut payroll tax; territorial employment standards.