GST/HST Calculator Canada
Calculate Canadian federal and provincial sales tax by province including GST, HST, PST and QST.
Grand Total
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Federal GST (5%)
$0
Provincial Tax
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Total Tax
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How Canadian Sales Tax (GST/HST/PST) Works
Canadian sales tax is a multi-layered system combining federal and provincial taxes that vary significantly by province. The federal Goods and Services Tax (GST), administered by the Canada Revenue Agency (CRA), is a 5% value-added tax that applies to most goods and services sold across Canada. Provincial taxes add anywhere from 0% (Alberta) to 10% (Nova Scotia's provincial portion of HST), creating combined rates ranging from 5% to 15% depending on where you do business.
In the 2023-24 fiscal year, GST/HST revenue totalled approximately C$50 billion for the federal government. Understanding which tax applies in your province is essential for pricing products correctly, preparing invoices, and filing accurate returns. This calculator determines the exact sales tax for any amount in all 13 provinces and territories. For income tax planning, see the Canada Income Tax Calculator.
The GST/HST/PST Calculation Formula
The formula depends on your province's tax structure, as outlined by the CRA:
HST provinces: Total Tax = Amount x HST Rate (single combined rate)GST + PST provinces: GST = Amount x 5%; PST = Amount x PST RateQuebec: GST = Amount x 5%; QST = Amount x 9.975%
Worked example (Ontario): A C$1,000 purchase in Ontario at 13% HST: Total tax = C$1,000 x 0.13 = C$130 (federal portion C$50 + provincial portion C$80). Grand total: C$1,130.
Worked example (British Columbia): A C$1,000 purchase in BC: GST = C$50 (5%), PST = C$70 (7%). Total tax: C$120. Grand total: C$1,120.
Key Terms You Should Know
- GST (Goods and Services Tax) — the 5% federal tax that applies nationwide on most taxable goods and services.
- HST (Harmonized Sales Tax) — a single combined rate that merges federal GST and provincial tax into one payment, used in Ontario (13%), New Brunswick, Newfoundland, Nova Scotia, and PEI (all 15%).
- PST (Provincial Sales Tax) — a separate provincial tax applied on top of GST in BC (7%), Saskatchewan (6%), and Manitoba (7%).
- QST (Quebec Sales Tax) — Quebec's provincial sales tax at 9.975%, administered by Revenu Quebec rather than the CRA.
- Input Tax Credit (ITC) — credits that GST/HST registrants can claim for GST/HST paid on business purchases, reducing the net tax owed to the CRA.
Sales Tax Rates by Province (2025)
| Province / Territory | Tax Type | Total Rate |
|---|---|---|
| Alberta | GST only | 5% |
| British Columbia | GST + PST | 12% |
| Manitoba | GST + PST | 12% |
| New Brunswick | HST | 15% |
| Newfoundland & Labrador | HST | 15% |
| Nova Scotia | HST | 15% |
| Ontario | HST | 13% |
| Prince Edward Island | HST | 15% |
| Quebec | GST + QST | 14.975% |
| Saskatchewan | GST + PST | 11% |
| Yukon / NWT / Nunavut | GST only | 5% |
Practical Examples
Example 1 — Online Sale to Nova Scotia: An Ottawa-based online retailer ships a C$500 product to a customer in Nova Scotia. Since the place of supply is Nova Scotia (an HST province), 15% HST applies: C$500 x 0.15 = C$75 tax. Total: C$575. The retailer remits HST to the CRA on their next filing.
Example 2 — Service Invoice in Quebec: A Montreal consultant invoices C$2,000 for services. GST = C$100 (5%), QST = C$199.50 (9.975%). Total: C$2,299.50. The consultant remits GST to the CRA and QST to Revenu Quebec separately. For mortgage planning after your taxes, try the Canada Mortgage Calculator.
Example 3 — Alberta Comparison: The same C$2,000 service in Alberta attracts only 5% GST (C$100), totalling C$2,100. That is C$199.50 less than Quebec, illustrating why Alberta is often cited as Canada's most tax-friendly province for consumer purchases.
Tips for Canadian Sales Tax Compliance
- Register when turnover exceeds C$30,000. Businesses with more than C$30,000 in taxable revenue over four consecutive quarters must register for GST/HST. Registration is voluntary below this threshold but lets you claim input tax credits.
- Charge the correct rate for the place of supply. For goods, the rate is generally based on the province of delivery. For services, it depends on the province where the service is performed or the customer's location, depending on the type of service.
- File returns on time. Annual filers must file within 3 months of their fiscal year end. Quarterly filers have 1 month after each quarter. Late filing can result in penalties of 1% of the amount owing plus 0.25% for each additional month, up to 12 months.
- Track ITCs carefully. Keep all receipts and invoices showing GST/HST paid on business expenses. You can only claim ITCs for taxes actually paid, and invoices must contain the supplier's GST/HST registration number for claims over C$30.
- Consider the Quick Method. Small businesses with taxable supplies under C$400,000 can use the Quick Method, which simplifies GST/HST remittance by applying a reduced rate to total revenue instead of tracking ITCs individually.
Frequently Asked Questions
What is the difference between GST, HST, and PST in Canada?
GST (Goods and Services Tax) is the 5% federal tax that applies to most taxable goods and services across all of Canada. HST (Harmonized Sales Tax) combines the federal GST with the provincial component into a single tax collected by the CRA — used in Ontario at 13%, and in New Brunswick, Newfoundland, Nova Scotia, and PEI at 15%. PST (Provincial Sales Tax) is a separate provincial tax charged in addition to GST in British Columbia (7%), Saskatchewan (6%), and Manitoba (7%). Quebec has its own unique system called QST (Quebec Sales Tax) at 9.975%, administered by Revenu Quebec rather than the CRA. Alberta, Yukon, Northwest Territories, and Nunavut charge only the federal 5% GST with no provincial component, giving them Canada's lowest combined sales tax rate.
Which Canadian province has the lowest sales tax?
Alberta has the lowest total sales tax rate in Canada at just 5% (federal GST only), as it charges no provincial sales tax. The three territories — Yukon, Northwest Territories, and Nunavut — also charge only the 5% federal GST. This means a C$1,000 purchase in Alberta costs C$1,050 after tax, compared to C$1,150 in Nova Scotia (15% HST), a difference of C$100. On the other end, the highest combined rate is 15% in the four Atlantic provinces with HST. Quebec's combined rate of approximately 14.975% is close behind. These differences create significant price disparities for large purchases: a C$50,000 vehicle costs C$52,500 in Alberta versus C$57,500 in Nova Scotia, a C$5,000 gap that motivates some Canadians to shop across provincial borders.
Do I need to register for GST/HST for my business?
You must register for GST/HST if your business's total taxable revenues exceed C$30,000 over four consecutive calendar quarters or in a single quarter. This threshold applies to most small businesses, sole proprietors, and self-employed individuals. Once registered, you collect GST/HST on sales and remit it to the CRA, but you can also claim input tax credits for GST/HST paid on business purchases, which often reduces or eliminates your net tax owing. Voluntary registration below the C$30,000 threshold is available and can be beneficial if your business has significant start-up costs or purchases. Non-resident businesses selling to Canadian customers must also register in many cases, particularly for digital products and services since the 2021 changes.
What is Quebec's QST rate and how is it different?
Quebec's QST (Quebec Sales Tax) rate is 9.975%, making the combined GST + QST rate approximately 14.975%. QST differs from other provincial taxes in several important ways. First, it is administered by Revenu Quebec rather than the Canada Revenue Agency, meaning businesses in Quebec must register and file separately with both the CRA (for GST) and Revenu Quebec (for QST). Second, since 2013, QST is calculated on the sale price before GST (not on the GST-inclusive amount), which slightly reduces the effective rate. Third, Quebec has its own set of QST exemptions and rebates that may differ from federal GST rules. For example, books and periodicals are QST-exempt in Quebec but taxable under GST. Businesses operating in Quebec should use the Canada Income Tax Calculator to understand how their province affects overall tax burden.
What goods and services are exempt from GST/HST?
Certain goods and services are either zero-rated (GST/HST at 0%, but suppliers can claim ITCs) or exempt (no GST/HST, and suppliers cannot claim ITCs). Zero-rated supplies include basic groceries (milk, bread, vegetables, meat), prescription medications, medical devices, and exports. Exempt supplies include most health and dental services, educational services provided by public institutions, childcare services, residential rent (for periods of one month or more), most financial services (bank fees, insurance premiums), and legal aid services. The distinction matters for businesses: if you sell zero-rated items, you can still claim ITCs on your inputs; if you sell exempt items, you cannot. A grocery store, for example, claims ITCs on its business expenses even though most of the food it sells is zero-rated.
How does the GST/HST credit work for low-income Canadians?
The GST/HST credit is a tax-free quarterly payment that helps low- and modest-income individuals and families offset the GST/HST they pay on everyday purchases. For 2025, the maximum annual credit is approximately C$519 for a single individual and C$680 for a married couple, plus C$179 for each child under 19. The credit is income-tested and begins phasing out at net family income of C$44,530 for singles (2025 threshold). Payments are issued automatically in January, April, July, and October based on your previous year's tax return — no separate application is needed. You must file a tax return to receive the credit, even if you have no income. Additionally, some provinces provide their own supplementary credits on top of the federal GST/HST credit, such as Ontario's sales tax credit and BC's climate action tax credit.