Which province does NOT collect HST or PST?

Question: Which province does NOT collect HST or PST?

Answer options:

• Ontario ✅ Alberta
• Quebec
• British Columbia

Correct answer: Alberta

Explanation: Alberta is the correct answer because it is the only Canadian province that does not levy a provincial sales tax or a Harmonized Sales Tax, charging consumers only the federal Goods and Services Tax. In contrast, Ontario uses the HST, British Columbia charges a separate PST, and Quebec levies its own provincial sales tax, making those options incorrect. Under Canadian taxation structures, provincial governments have the constitutional authority to choose how they levy direct provincial taxes to fund public services. Knowing these regional economic distinctions is highly relevant for the citizenship exam, as the official study guide emphasizes the unique geographic and economic features of each province.