Canada doesn't have one single national sales tax rate — instead, a federal GST of 5% applies everywhere, and each province either folds it into a combined HST, adds its own separate PST on top, or charges GST alone. The result is a patchwork where the exact same purchase costs a different amount of tax depending on the province, ranging from just 5% in Alberta to nearly 15% in Quebec. This guide breaks down exactly how each system works, and includes a free calculator so you can add or remove tax instantly for any province or territory.
📑 Table of Contents
Free GST / HST / PST Calculator
🧮 Free GST / HST / PST Calculator
Select whether you want to add tax to a price or remove tax from a total, choose your province or territory, and enter the amount. The calculator instantly applies the correct current rate and shows a full GST/PST/HST breakdown. Get a quick preview below, then open the full interactive tool to enter your own numbers.
📘 How Canadian Sales Tax Works
The federal GST (Goods and Services Tax) of 5% applies across the entire country, but what happens on top of it varies by province. Five provinces combine GST with their own provincial rate into a single HST (Harmonized Sales Tax), shown as one line on receipts and collected together by the CRA. Others charge GST plus a separate provincial sales tax, billed independently. A handful of territories and Alberta charge GST only, with no provincial sales tax at all.
📊 GST / HST / PST Rates by Province (Effective April 1, 2025)
| Province / Territory | Type | GST | PST / Provincial | Total Rate |
|---|---|---|---|---|
| Alberta | GST only | 5% | — | 5% |
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| New Brunswick | HST | 15% (combined) | 15% | |
| Newfoundland & Labrador | HST | 15% (combined) | 15% | |
| Northwest Territories | GST only | 5% | — | 5% |
| Nova Scotia | HST | 14% (combined) | 14% | |
| Nunavut | GST only | 5% | — | 5% |
| Ontario | HST | 13% (combined) | 13% | |
| Prince Edward Island | HST | 15% (combined) | 15% | |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Yukon | GST only | 5% | — | 5% |
These rates became effective April 1, 2025, when Nova Scotia's HST dropped from 15% to 14% — the most recent rate change among the provinces.
🧮 GST vs. HST vs. PST
- GST (Goods and Services Tax): A federal 5% value-added tax charged on most goods and services across all of Canada, with no exceptions by province.
- HST (Harmonized Sales Tax): Combines the federal GST and a province's sales tax into one single rate, collected together by the CRA and shown as one line on receipts rather than two separate charges.
- PST / RST / QST: A separate retail sales tax charged independently of GST in BC, Saskatchewan, Manitoba (called RST), and Quebec (called QST). These appear as their own line on receipts and, in most cases, are calculated on the same pre-tax price as GST rather than stacked on top of the GST-inclusive total.
🧾 Worked Examples
| Scenario | Calculation | Result |
|---|---|---|
| Add tax — Ontario, $100 | $100 + (13% HST) | $113.00 total |
| Add tax — British Columbia, $100 | $100 + 5% GST ($5) + 7% PST ($7) | $112.00 total |
| Remove tax — Ontario, $113 paid | $113 ÷ 1.13 | $100.00 before tax |
These examples use rounded figures for clarity — actual receipts may differ from a calculator's output by a cent or two due to rounding, a note the CRA includes on its own official GST/HST calculator as well.
🛡️ Zero-Rated and Exempt Goods
Not everything gets taxed the same way. Some supplies are zero-rated — taxed at 0% rather than being untaxed by exception — including basic groceries and prescription drugs. Others are fully exempt, meaning no GST/HST applies at all, covering most health and dental services and certain financial and educational services. Businesses with under $30,000 in annual revenue generally aren't required to register to collect GST/HST in the first place, which matters for small sellers and freelancers just starting out.
❓ Frequently Asked Questions
GST is a federal 5% tax charged across all of Canada. HST combines GST with a provincial portion into one single rate, used in five provinces. PST is a separate provincial tax charged on top of GST in BC, Saskatchewan, and Manitoba — Quebec's version is called QST.
HST provinces: Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland & Labrador, and PEI (15% each). GST + PST provinces: British Columbia, Saskatchewan, Manitoba, and Quebec. GST only, no provincial sales tax: Alberta, Northwest Territories, Nunavut, and Yukon.
Multiply the price before tax by the province's rate, then add it to the original price. For example, a $100 item in Ontario at 13% HST adds $13 in tax, for a total of $113.
Divide the total amount paid by 1 plus the tax rate. For example, $113 paid in Ontario divided by 1.13 equals $100 before tax, meaning $13 was HST.
Some supplies are zero-rated (taxed at 0%), such as basic groceries and prescription drugs. Others are fully exempt, such as most health, dental, and certain financial and educational services. Either way, no tax is added at checkout.
Yes. As of April 1, 2025, Nova Scotia lowered its HST rate from 15% to 14%, reducing the provincial portion from 10% to 9% while the federal 5% portion stayed the same.
Check federal and provincial income tax alongside your sales tax numbers.
Try the Canada Income Tax Calculator →
📚 References
Rates referenced in this article are based on official CRA guidance and are updated periodically:
- Canada Revenue Agency — GST/HST Calculator and Rates
- QuinetCalc GST/HST/PST Calculator — live calculator used in this article
This article is for general informational purposes only and does not constitute tax advice. Rates are effective as of April 1, 2025, and may change — always confirm current rates with the CRA before finalizing business pricing decisions.
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