How to use the gst/hst calculator
- 1Choose the province or territory where the sale is made. For goods, this is usually where the buyer receives them.
- 2Choose whether you have the price before tax or a total that already includes tax.
- 3Enter the amount.
- 4Read the total, and each tax shown separately: GST and PST, GST and QST, or HST.
GST, HST, PST and QST explained
The federal Goods and Services Tax (GST) is 5% across Canada. Five provinces combine it with their own provincial tax into a single Harmonized Sales Tax (HST): Ontario at 13%, Nova Scotia at 14%, and New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15%.
British Columbia, Saskatchewan and Manitoba charge GST plus a separate provincial sales tax (PST, called RST in Manitoba). Quebec charges GST plus the Quebec Sales Tax (QST) of 9.975%. Alberta and the three territories charge only the 5% GST.
Adding and removing the tax
To add tax, multiply the price before tax by the combined rate. Each tax is charged on the pre-tax price, so in Quebec, for example, the 5% GST and 9.975% QST simply add up to 14.975%.
To find the price before tax inside a total, divide the total by one plus the combined rate. In Ontario, divide by 1.13. Taking 13% off the total gives the wrong answer, because the tax was charged on the smaller pre-tax price.
Tax = Price × Combined rate % ÷ 100 Price before tax = Total ÷ (1 + Combined rate % ÷ 100)
Which province’s rate applies?
The rate generally depends on where the supply is made, not where the seller is based. For goods, that is usually the province where the buyer receives them; services have their own place-of-supply rules. A business in Alberta shipping to a customer in Ontario charges 13% HST if it is registered for GST/HST.
Most businesses must register for GST/HST once their taxable sales pass $30,000 over four consecutive calendar quarters. Provincial PST in British Columbia, Saskatchewan and Manitoba, and QST in Quebec, have their own registration rules, run by each province.
About the rates
The rates are taken from the Canada Revenue Agency and are shown with the date we last checked them. Some goods and services are zero-rated or exempt, and rates change, so check the rate for your sale before you invoice.
Worked example
A Toronto web designer invoices a client in Ontario $2,000 before tax.
| Price before tax | $2,000.00 |
| HST at 13% | $260.00 |
| Total | $2,260.00 |
| Same invoice to a client in Alberta (GST 5%) | $2,100.00 |
| Same invoice to a client in Quebec (GST 5% + QST 9.975%) | $2,299.50 |
The designer charges the rate where the client receives the service, so the same work carries a different tax in each province.
Frequently asked questions
What is the difference between GST and HST?
How do I calculate HST backwards from a total?
Is QST calculated on top of GST?
Which provinces have no provincial sales tax?
GST and HST calculators by province
Each page is pre-filled with that province or territory's current rates and explains how the tax works there.