Guide
GST, HST, PST and QST: the sales tax on a price in each Canadian province
Canada has no single sales tax rate. The federal government charges a 5 percent goods and services tax, and the provinces decide whether to combine their own tax with it or to charge a separate one. The result is a different total on the same price in different places, and anyone selling across provinces, or quoting a price in one, needs the right combination. This page lists the components for each province and territory and does the arithmetic.
The three arrangements
In Alberta, the Northwest Territories, Nunavut and Yukon only the 5 percent GST applies, with no provincial tax. In Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island, a harmonized sales tax (HST) replaces GST and the provincial tax with one rate: 13 percent in Ontario, 14 percent in Nova Scotia and 15 percent in the other three, as the page lists them. In British Columbia, Saskatchewan, Manitoba and Quebec, GST is charged and a separate provincial tax is charged beside it.
Adding and removing tax
Choose the province, enter an amount and say whether it excludes or includes tax. To add tax, the page computes each component on the net price and sums them. To remove tax, it divides the total by one plus the combined rate, then reports each component. Because the provincial tax is charged on the price and not on price plus GST, the combined rate is the plain sum of the two rates.
A worked example
The default is Ontario with a price of $1,000 without tax. HST at 13 percent is $130.00, and the price with tax is $1,130.00. In British Columbia, the same $1,000 carries GST of $50.00 and PST of $70.00, a total of 12 percent and a price of $1,120.00. In the Quebec sample, the amount is $1,149.75 with tax included. The page divides by 1.14975 and gets $1,000.00, with GST of $50.00 and QST of $99.75. The table at the bottom shows the totals in each province, from 5 percent in Alberta to 15 percent in New Brunswick, Newfoundland and Labrador and Prince Edward Island.
Why the lines differ
Each line carries its label so you can transcribe it into an invoice: GST, HST, or the provincial tax by its local name, which is PST in British Columbia and Saskatchewan, RST in Manitoba and QST in Quebec. Businesses registered for GST/HST charge it and can claim credits for the tax they pay on purchases. The provincial taxes have their own registration and rules, which differ by province.
Edge cases
An amount of zero shows zeros. Negative amounts are rejected. The tax shown for a rate such as 9.975 percent keeps all its digits, so the Quebec line adds exactly. Results are rounded to the cent per line, so on a long invoice the sum of the lines may differ by a cent from the tax on the total.
Limits
Rates change, and some goods and services are zero-rated or exempt, for example many basic groceries, or are taxed differently by province. The page applies one combined rate to the amount you enter. It does not know which rate applies to your product, how a small supplier below the registration threshold should charge, or how rebates on some purchases work. The note on the page says to confirm rates with the Canada Revenue Agency and the provincial site.
Related tools
- GST / VAT / Sales Tax works with a single combined rate that you choose.
- UK VAT Calculator adds or removes the value added tax used in Britain.
- Australia GST Calculator applies the 10 percent tax used there.
- Percentage Calculator handles any other rate when you only need a quick figure.
Checked against the current version of the Canada GST/HST Calculator on .

