Which provinces use HST and which use GST + PST?

HST provinces are Ontario, Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland and Labrador. Quebec, British Columbia, Saskatchewan, and Manitoba use GST plus a separate provincial sales tax (PST or QST). Alberta, Yukon, Northwest Territories, and Nunavut have only the 5% federal GST.

Do I need to register for a GST/HST number?

Most small suppliers with worldwide taxable revenues of $30,000 or less in the last four consecutive calendar quarters are not required to register, but may choose to. Once you exceed that threshold, registration is generally mandatory. Always confirm with the Canada Revenue Agency or a tax professional.

GST/HST Calculator for Canada – Rates by Province, Tax-In & Tax-Out

How GST/HST works in Canada

Canada uses a value-added sales tax system. The federal government charges a 5% Goods and Services Tax (GST) on most supplies of goods and services. Some provinces have harmonized their provincial sales tax with the GST to create a single Harmonized Sales Tax (HST), while others keep a separate provincial sales tax (PST or QST).

Basic formulas

Add GST/HST to a before-tax price

Let:

P = price before tax
r = tax rate as a decimal (e.g., 13% → 0.13)

Then:

$ \text{Tax} = P \times r $

$ \text{Total} = P \times (1 + r) $

Remove GST/HST from a tax-included price

Let:

T = total price including tax
r = tax rate as a decimal

Then:

$ \text{Price before tax} = \dfrac{T}{1 + r} $

$ \text{Tax} = T - \dfrac{T}{1 + r} $

GST vs HST vs PST/QST

GST (5%) – federal tax that applies across Canada.
HST – a single combined tax in certain provinces (e.g., 13% in Ontario, 15% in Nova Scotia) that includes the 5% GST plus a provincial portion.
PST/QST – separate provincial sales taxes in provinces that have not harmonized (e.g., BC PST 7%, Quebec QST 9.975%). These are applied in addition to the 5% GST.

Step-by-step examples

Example 1 – Adding HST in Ontario (13%)

You sell a service in Ontario for $250 before tax. Ontario uses 13% HST.

Tax rate $ r = 0.13 $
Tax = $ 250 \times 0.13 = 32.50 $
Total = $ 250 \times 1.13 = 282.50 $

The calculator will show $250 before tax, $32.50 HST, and $282.50 total.

Example 2 – Removing GST only in Alberta (5%)

A receipt from Alberta shows a total of $105 including 5% GST. You want the before-tax amount.

Tax rate $ r = 0.05 $
Before tax = $ 105 \div 1.05 = 100.00 $
GST = $ 105 - 100 = 5.00 $

The calculator will show $100 before tax, $5 GST, and $105 total.

Example 3 – Quebec (GST + QST)

Quebec uses 5% GST plus 9.975% QST. On a $100 before-tax price:

GST = $ 100 \times 0.05 = 5.00 $
QST ≈ $ 100 \times 0.09975 = 9.98 $
Total tax ≈ $14.98
Total price ≈ $114.98

Our calculator shows the GST and provincial portions separately so you can see the breakdown clearly.

When do you charge GST/HST?

In general, GST/HST applies to most supplies of goods and services made in Canada, including many sales, leases, and commissions. Some supplies are zero-rated (taxed at 0%) and some are exempt (no GST/HST charged and no input tax credits).

This calculator is for quick estimates and education only. For registration thresholds, place-of-supply rules, and filing requirements, always refer to the Canada Revenue Agency (CRA) or a qualified tax professional.

FAQ

What is GST/HST in Canada?

GST is the federal Goods and Services Tax (5%) that applies across Canada. HST is a combined tax used in certain provinces that merges the 5% GST with a provincial portion into a single rate (e.g., 13% or 15%). Businesses collect GST/HST on taxable supplies and may claim input tax credits on eligible business purchases.

How do I calculate GST/HST on a price?

Multiply the before-tax price by the applicable rate and add it to the original amount. For example, at 13% HST:

$ \text{Total} = \text{Price} \times 1.13 $

How do I remove GST/HST from a tax-included price?

Divide the total by 1 plus the tax rate. For example, at 5% GST:

$ \text{Before tax} = \text{Total} \div 1.05 $

Which provinces use HST?

Currently, HST applies in Ontario, Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland and Labrador. Other provinces either use GST only (Alberta, Yukon, Northwest Territories, Nunavut) or GST plus a separate PST/QST.

Is this calculator official?

No. This is an independent tool designed to help you quickly estimate GST/HST and understand the breakdown. It does not replace official CRA tools, guides, or professional advice.

GST/HST Calculator for Canada