Canada GST/HST Calculator
Add or remove GST, HST, PST or QST for any Canadian province. Shows the correct combined rate and tax breakdown for all 13 provinces and territories.
Tax Calculator
Tax Rate
Calculation Results
Canadian Sales Tax Rates
| Province/Territory | Rate | Type |
|---|---|---|
| Alberta | 5% | GST only |
| British Columbia | 12% | 5% GST + 7% PST |
| Manitoba | 12% | 5% GST + 7% RST |
| New Brunswick | 15% | HST |
| Newfoundland & Labrador | 15% | HST |
| Nova Scotia | 15% | HST |
| Northwest Territories | 5% | GST only |
| Nunavut | 5% | GST only |
| Ontario | 13% | HST |
| Prince Edward Island | 15% | HST |
| Quebec | 14.975% | 5% GST + 9.975% QST |
| Saskatchewan | 11% | 5% GST + 6% PST |
| Yukon | 5% | GST only |
Disclaimer: This calculator uses current tax rates as of March 2025. Sales tax rates are subject to change. Some items are exempt from sales tax (groceries, medicine, etc.). For business purposes, consult the Canada Revenue Agency (CRA) website or a tax accountant for detailed tax compliance requirements.
How GST and HST Differ Across Provinces
GST (Goods and Services Tax) is the federal 5% sales tax applied across Canada. Five provinces have harmonised their provincial sales tax with GST into HST: Ontario 13%, Nova Scotia 15%, New Brunswick 15%, Newfoundland and Labrador 15%, Prince Edward Island 15%. The remaining provinces apply GST plus a separate provincial sales tax: BC 5+7%, Saskatchewan 5+6%, Manitoba 5+7%, Quebec 5+9.975% QST, Alberta 5% only (no provincial sales tax).
The total tax on a $100 retail purchase ranges from $5 (Alberta) to $15 (Atlantic provinces). For consumers, what matters is the total - whether it's labelled 'HST 13%' (Ontario) or 'GST 5% + PST 7%' (BC) on the receipt, the cash impact is similar.
What's Taxable and What's Not
Most goods and services are taxable. Major exemptions: basic groceries (bread, milk, vegetables - not snacks or restaurant food), prescription drugs, medical devices, residential rent, daycare, music lessons, financial services (banking fees, insurance premiums), most exports. Restaurants, prepared foods, snacks, soft drinks are all fully taxed.
Provincial differences: BC PST exempts books, children's clothing and footwear, bicycles. Ontario HST is fully zero-rated on books. Quebec QST has unique rules around cultural goods. The 'point of sale' decision matters - the rules apply to where the customer takes delivery, so mail-order businesses charge based on shipping address.
GST/HST Rebates and the Credit
GST/HST credit is a quarterly tax-free payment for low-to-moderate income Canadians: up to $519 per adult and $171 per child in 2024 ($340 single, $250 spouse, additional for kids), phased out as income rises. You don't need to apply - it's automatically calculated when you file your tax return. About 11 million Canadian households receive it.
Newcomers to Canada can apply through Form RC151. The credit lifts after-tax income for lower-income families significantly - sometimes 5-10% of net income for families with multiple children at modest incomes. Filing taxes is mandatory to receive it (even with zero income).
Business Side: Charging and Claiming
Businesses with revenues over $30,000/year must register for GST/HST and charge customers. Below the small-supplier threshold, registration is optional. Once registered, you charge tax on sales but also claim back tax paid on business purchases (Input Tax Credits) - so most of the tax burden actually falls on the consumer at the end of the chain.
Filing is monthly, quarterly, or annually depending on revenue size. Small businesses often choose quarterly. The Quick Method is a simplified accounting that lets eligible small businesses keep a portion of GST collected as compensation for not tracking input tax credits in detail. See the [Canada Income Tax Calculator](/canada-income-tax-calculator) for personal tax integration.
Frequently Asked Questions
Do tourists get GST/HST refunds?
Not anymore for general purchases - the visitor rebate program ended in 2007. Limited rebates still exist for foreign event organisers, accommodation in some specific tour packages, and certain export situations. Most tourist purchases pay full tax with no refund.
Why is QST higher in Quebec?
Quebec's 9.975% QST plus 5% federal GST gives 14.975% total - close to but technically different from HST provinces' 15%. QST is administered separately by Revenu Québec, not the CRA. The slight difference dates to Quebec's separate tax administration history.
Are tips taxed?
Voluntary tips are not subject to GST/HST. Mandatory service charges (e.g., 18% gratuity on parties of 6+) are subject to tax. Some restaurants get this wrong on receipts; if you see a service charge with tax line on top, that's correct. Tax on the voluntary tip would be incorrect.
Do I pay GST on a private used car sale?
Federal GST does not apply to private vehicle sales (between two private individuals). Provincial sales tax often does - PST in BC at 12% on private vehicle purchases, for instance. Some provinces tax private sales at the same rate as new vehicles, others have lower rates.
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