Canadian GST / HST / PST Calculator

Canada has no single, uniform sales tax. Instead, there are three distinct systems that overlap depending on where a sale occurs. The Goods and Services Tax (GST) is a federal tax of 5% that applies across the country to most goods and services. The Harmonized Sales Tax (HST) is a combination of the federal GST and a provincial component, collected as a single amount by the CRA. The Provincial Sales Tax (PST) — or in Quebec, the Quebec Sales Tax (QST) — is a separate provincial tax collected alongside the GST in provinces that have not harmonised.

Provinces that use HST (Ontario at 13%, New Brunswick, Newfoundland, Nova Scotia, and PEI all at 15%) have agreed to combine their provincial component with the federal GST into a single tax administered by CRA. This simplifies collection for businesses operating across multiple provinces. In exchange, the province receives its share of HST revenues from the federal government.

British Columbia, Saskatchewan, and Manitoba charge GST (5%) separately from their own provincial sales tax. In BC, PST is 7%; in Saskatchewan, 6%; in Manitoba (called Retail Sales Tax or RST), 7%. Alberta, the Northwest Territories, Nunavut, and Yukon charge only the federal GST — they have no provincial sales tax, making them the lowest-tax jurisdictions for consumption.

Quebec uses GST plus QST. The QST rate is 9.975% and is applied on the pre-GST amount — not on the GST-inclusive price. This means QST does not compound on GST, despite a common misconception. The combined Quebec rate is effectively 14.975% (5% + 9.975%) on the original purchase price.

If you are a GST/HST registrant — meaning your business's annual taxable revenues exceed $30,000 — you can generally claim Input Tax Credits (ITCs) to recover GST/HST paid on business expenses. This effectively makes GST/HST a tax on end consumers, not on businesses in the supply chain. For example, a freelancer registered for GST can charge their clients 5% GST and claim back the GST paid on their own business purchases (equipment, software, office supplies).

Small suppliers (under $30,000 annual revenue) are not required to register, charge, or remit GST. However, voluntary registration can be beneficial if you have significant business expenses with GST/HST that you would otherwise absorb as a cost. See the CRA's guidance on when to register for GST/HST for full details.