GST/HST Calculator Canada 2026
Add or remove GST, HST, PST, and QST from prices. Select your province for the correct rate — from Alberta's 5% to Quebec's 14.975%.
Add or remove GST/HST
Choose add or remove, select your province, and enter the amount. Results update instantly.
Rate: 13% HST (13%)
Enter pre-tax price — we add the tax
Quick amounts:
$113.00
total price including tax
$100 pre-tax → total including tax
Canadian sales tax rates by province (2026)
| Province / Territory | Code | Total Rate | Type | Breakdown |
|---|---|---|---|---|
| Ontario | ON | 13% | HST | 5% GST + 8% provincial |
| British Columbia | BC | 12% | GST+PST | 5% GST + 7% PST |
| Quebec | QC | 14.975% | GST+QST | 5% GST + 9.975% QST |
| Alberta | AB | 5% | GST only | No provincial tax |
| Nova Scotia | NS | 14% | HST | 5% GST + 9% provincial |
| New Brunswick | NB | 15% | HST | 5% GST + 10% provincial |
| Newfoundland & Lab. | NL | 15% | HST | 5% GST + 10% provincial |
| PEI | PE | 15% | HST | 5% GST + 10% provincial |
| Manitoba | MB | 12% | GST+RST | 5% GST + 7% RST |
| Saskatchewan | SK | 11% | GST+PST | 5% GST + 6% PST |
| Yukon / NWT / NU | YT/NT/NU | 5% | GST only | No provincial tax |
Nova Scotia HST reduced from 15% to 14% effective April 1, 2025 (CRA).
GST and HST in Canada: a complete guide
GST (Goods and Services Tax) is the federal sales tax in Canada, charged at 5% on most goods and services. It applies in all provinces and territories.
In HST provinces (Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, PEI), GST is harmonized with provincial tax into a single HST rate. In other provinces, GST is charged separately.
HST combines federal GST + provincial tax: Ontario 13%, New Brunswick/NL/PEI 15%, Nova Scotia 14%.
PST is charged separately: BC 7%, Manitoba 7% (RST), Saskatchewan 6%. QST is Quebec's provincial tax at 9.975%, combined with GST for 14.975% total.
Alberta, NWT, Nunavut, and Yukon have no provincial sales tax — only 5% GST.
Adding GST/HST
Total = Price × (1 + Rate)
e.g. Ontario: $100 × 1.13 = $113.00
e.g. Quebec: $100 × 1.14975 = $114.98
Removing GST/HST
Price = Total ÷ (1 + Rate)
e.g. Ontario: $113 ÷ 1.13 = $100.00
e.g. Quebec: $114.98 ÷ 1.14975 = $100.00
The calculator above handles all rates automatically — just select your province, enter an amount, and choose add or remove. For income tax and take-home pay, use our Canada Tax Calculator.
- •Adding tax to a price for an invoice or customer quote
- •Reverse-calculating pre-tax price from a receipt total
- •Budgeting for a purchase — knowing the full cost before buying
- •Verifying a receipt to check the correct tax was charged
- •Pricing products or services for customers in different provinces
- •Preparing GST/HST returns as a registered business
For federal + provincial income tax and take-home pay, use our Canada Tax Calculator:
GST/HST registration for Canadian businesses: the $30,000 small supplier threshold, the 29-day deadline, and when you must register from day one
Source: CRA — GST/HST for businesses; Excise Tax Act s.148; CRA RC1 Business Registration Guide
Most small businesses are not required to collect GST/HST until they cross the $30,000 small supplier threshold. Once exceeded, registration and remittance become mandatory — and the deadlines are strict.
The two ways to cross the $30,000 threshold
- Rolling 4-quarter test: If your taxable revenues over any four consecutive calendar quarters exceed $30,000 total, you must register. Deadline: last day of the month following the quarter in which you crossed.
- Single-quarter test: If you exceed $30,000 in a single calendar quarter, you must register immediately — within 29 days of the day you crossed, and collect tax from that day forward.
- Missing the 29-day deadline triggers penalties. Register proactively via My Business Account at canada.ca or CRA's RC1 form.
Businesses that must register from $0 (no threshold)
- Taxi, limousine, and rideshare drivers (Uber, Lyft)
- Non-residents selling digital services to Canadian consumers
- Non-resident platform operators (e.g. foreign app stores, streaming)
- Businesses in certain regulated industries (e.g. legal services in some provinces)
Charities, public institutions, and financial services have special rules — consult a tax professional or CRA's RC4082 guide.
| Registration type | Who it applies to | Benefit / consideration |
|---|---|---|
| Mandatory registration | Businesses with taxable revenues >$30,000/4 quarters or >$30,000 in a single quarter | Required to collect + remit GST/HST; can claim ITCs on all business expenses |
| Voluntary registration | Businesses under $30,000 (e.g. early-stage startups, freelancers) | Allows claiming Input Tax Credits on business purchases even before hitting $30,000. Useful if you have significant startup costs with GST/HST. |
| Instant mandatory (no threshold) | Taxi/rideshare operators, non-resident digital service sellers | Must collect and remit from first sale; no small supplier exemption available |
Input Tax Credits (ITCs): how registered businesses recover GST/HST paid on their own expenses — and why consumers ultimately bear the cost
Source: CRA — RC4022 General Information for GST/HST Registrants; Excise Tax Act s.169; CRA Input Tax Credits guide
GST/HST is a value-added tax — it is designed so that only the final consumer bears the cost. Registered businesses collect GST/HST from their customers, pay GST/HST on their own purchases, and remit only the net difference to the CRA. The GST/HST they paid on business inputs is recovered through Input Tax Credits (ITCs).
ITC formula:
Net GST/HST remitted = GST/HST collected from customers − GST/HST paid on business purchases (ITCs)
Example: Ontario business collects $1,300 HST from customers, paid $400 HST on office rent/supplies
→ Remits to CRA: $1,300 − $400 = $900 net HST
If ITCs exceed collections → CRA issues a refund (common for exporters and startups)
What qualifies for ITCs?
- ✅Office rent and utilities (commercial lease)
- ✅Equipment, furniture, computers
- ✅Professional services (accounting, legal)
- ✅Business software and subscriptions
- ✅Advertising and marketing costs
- ⚠️Meals & entertainment: only 50% of GST/HST qualifies
- ❌Personal expenses (home portion of home office — partial)
- ❌Exempt supplies (residential rent, medical services)
GST/HST return filing frequency
Annual filer
Under $1.5M taxable revenue
Deadline: 3 months after fiscal year-end; June 15 for sole proprietors
Quarterly filer
$1.5M – $6M taxable revenue
Due 1 month after quarter end
Monthly filer
Over $6M taxable revenue
Due 1 month after month end
Place-of-supply rules: which province's GST/HST rate applies when you sell across provinces or online — including new digital service obligations for foreign sellers
Source: CRA — GST/HST place of supply rules; Excise Tax Act Division IV.1; CRA Technical Information Bulletin B-103
The GST/HST rate you charge depends on where the supply is made (the "place of supply") — not where your business is located. For cross-province transactions, this means an Alberta seller can be required to charge Ontario's 13% HST on a sale delivered to Ontario.
| Type of supply | Place of supply rule | Example |
|---|---|---|
| Goods (tangible personal property) | Province where delivery or possession occurs | AB retailer ships to ON address → charge 13% HST (Ontario rate), not 5% GST |
| Services (general) | Province where the recipient is located at time of supply, or where service is performed | BC consultant provides services to a QC client → may charge 14.975% (QC rate) |
| Digital products (e-books, streaming, SaaS, downloads) | Province of the consumer's usual place of residence | US SaaS company sells to ON consumer → charges 13% HST (no threshold for non-residents) |
| Real property | Province where the property is situated | Condo in ON: 13% HST applies regardless of where buyer lives |
Non-residents and digital services: no threshold applies
- Foreign businesses selling digital services (SaaS, apps, e-books, streaming) to Canadian consumers must register for GST/HST even if they have no Canadian presence — from the very first sale, no $30,000 threshold.
- Marketplace platform operators (app stores, marketplaces) may be responsible for collecting and remitting on behalf of their sellers.
- BC PST and Quebec QST have parallel rules for foreign digital service sellers.
Manitoba PST update: cloud computing/SaaS (Jan 1, 2026)
- Effective January 1, 2026, Manitoba PST (7%) now applies to cloud computing services — including SaaS, PaaS, and IaaS — consumed in Manitoba.
- Manitoba registration threshold: $30,000 in taxable sales to MB customers.
- Online platform operators are responsible for collecting Manitoba PST regardless of whether the seller is registered.
- BC, Quebec, and Saskatchewan have had similar digital PST/QST obligations since 2021–2022.
The tax amounts above come from the price and province you select—not a third-party feed. We apply the combined sales tax rate for that province or territory: federal GST (5% everywhere), or a single HST rate where provinces have harmonized, or GST plus provincial PST/QST/RST where they are charged separately. Below are the formulas for both modes (add tax and remove tax), the order we follow, and worked examples you can check by hand.
Formulas
| Line | Formula |
|---|---|
| Add tax — tax amount | Tax = price before tax × combined rate |
| Add tax — total price | Price after tax = price before tax + tax |
| Remove tax — price before tax | Price before tax = price including tax ÷ (1 + combined rate) |
| Remove tax — tax extracted | Tax = price including tax − price before tax |
| Effective tax as % of pre-tax price | Tax ÷ price before tax × 100 |
| Tax as % of total price | Tax ÷ price including tax × 100 |
Order of operations
Look up the combined rate for your province
Combined rate = federal GST + provincial portion (or HST total)
Each province or territory has a fixed combined rate in our table—for example 13% HST in Ontario, 5% GST only in Alberta, or 5% GST + 9.975% QST in Quebec. Nova Scotia uses 14% HST (reduced from 15% on April 1, 2025).
Choose add tax or remove tax
Add: start with pre-tax price · Remove: start with total including tax
Use Add Tax when you know the shelf or invoice subtotal and want the customer total. Use Remove Tax when you have a receipt total and need to back out the pre-tax amount—for example for expense reporting or margin calculations.
Add tax (forward calculation)
Tax = amount × rate · Total = amount + tax
Multiply the pre-tax price by the province's combined rate. The result is the tax; add it to the original price for the total including tax.
Remove tax (reverse calculation)
Pre-tax = total ÷ (1 + rate) · Tax = total − pre-tax
Divide the tax-inclusive price by (1 + rate) to get the pre-tax amount. The difference between the total and pre-tax price is the tax portion.
Worked example
$100.00 pre-tax in Ontario (13% HST)
Add tax
$100.00 × 13% = $13.00 tax → total $113.00
Remove tax (reverse check)
$113.00 ÷ (1 + 13%) = $100.00 pre-tax · tax extracted $13.00
| Line item | Amount |
|---|---|
| Province | Ontario |
| Rate | 13% HST |
| Price before tax | $100.00 |
| Tax (add mode) | $13.00 |
| Total including tax | $113.00 |
| Pre-tax from reverse calc | $100.00 |
| Tax extracted (remove mode) | $13.00 |
At $100.00 pre-tax across provinces: Alberta $105.00 (5% GST), Ontario $113.00 (13% HST), Quebec $114.98 (GST + QST), BC $112.00 (GST + PST), Nova Scotia $114.00 (14% HST).
Ontario rates we use
| Parameter | What we use |
|---|---|
| Federal GST | 5% |
| Combined HST | 13% |
| Combined rate used | 13% |
All province and territory rates
| Province | Label | Combined |
|---|---|---|
| Alberta | 5% GST | 5% |
| British Columbia | 5% GST + 7% PST | 12% |
| Manitoba | 5% GST + 7% RST | 12% |
| New Brunswick | 15% HST | 15% |
| Newfoundland and Labrador | 15% HST | 15% |
| Northwest Territories | 5% GST | 5% |
| Nova Scotia | 14% HST | 14% |
| Nunavut | 5% GST | 5% |
| Ontario | 13% HST | 13% |
| Prince Edward Island | 15% HST | 15% |
| Quebec | 5% GST + 9.975% QST | 14.975% |
| Saskatchewan | 5% GST + 6% PST | 11% |
| Yukon | 5% GST | 5% |
What we do not model on this page
We apply a single combined rate to the full price you enter. We do not model zero-rated or exempt goods (basic groceries, prescription drugs, many health services), place-of-supply rules for interprovincial or cross-border sales, GST/HST registration thresholds, input tax credits (ITCs), compound tax stacking beyond the published combined rate, or historical rate changes within a year. Quebec QST is calculated on the same pre-tax base as GST (aligned since 2013), which matches how our combined rate works. For income tax and take-home pay, use our Canada tax calculator.