GST / QST Calculator for Canada
Calculate GST, QST, HST, and PST for every Canadian province and territory — with full tax breakdowns, reverse calculation, and a multi-item cart total. Used by consumers, freelancers, and businesses across Canada.
Tax Breakdown
See the tax rate and tax amount for a given price across every Canadian province and territory simultaneously.
| Province / Territory | Tax Type | GST | PST/QST | Total Rate | Tax Amount | Total Price |
|---|
*Rates as of 2026. Some supplies may be zero-rated or exempt. Source: Canada Revenue Agency.
Tools for business owners: ITC estimator, annual remittance planner, and pricing calculator.
Canada’s Sales Tax System: GST, HST, QST, and PST Explained
Canada’s sales tax system is uniquely complex by international standards. Unlike the United States where sales tax is exclusively state-level, or European countries where a single national VAT applies, Canada operates a layered system where a federal tax (GST) coexists with province-specific taxes — each operating under different rules, rates, and administration bodies.
Understanding which tax applies where — and how to calculate the exact amount — is something every Canadian consumer, freelancer, and business owner needs to know. Whether you are filing a GST/HST return, preparing an invoice, quoting a client across provincial lines, or simply checking your receipt, this calculator and the guide below cover everything you need.
⚠️ Disclaimer: All rates in this guide reflect 2026 CRA and Revenu Québec published rates. Tax law changes periodically. Some goods and services are exempt or zero-rated — including basic groceries, prescription drugs, and certain financial services. This tool does not constitute tax advice. Always consult the Canada Revenue Agency (CRA) or a qualified tax professional for your specific situation.
GST: The Federal Goods and Services Tax
The Goods and Services Tax (GST) is a federal value-added tax levied by the Government of Canada on most goods and services sold domestically. Introduced in 1991 at 7% and reduced in two steps (to 6% in 2006, then to 5% in 2008), GST applies uniformly across all provinces and territories. It is administered by the Canada Revenue Agency (CRA).
GST applies to nearly everything Canadians buy — from electronics and clothing to professional services and restaurant meals. Key exemptions include basic groceries (unprocessed food), most health and dental services, child care, and educational services. Zero-rated supplies (taxed at 0%) include most agricultural products and certain exports.
The formula is simple: GST = Pre-tax price × 5%. On a $300 purchase, GST = $300 × 0.05 = $15.00.
HST: The Harmonized Sales Tax (Atlantic Canada + Ontario)
Several provinces have merged their provincial sales tax with the federal GST into a single Harmonized Sales Tax (HST). HST is collected jointly by the CRA under one unified system, simplifying administration for businesses operating in those provinces.
Ontario
HST rate: 13% (5% GST + 8% provincial component). Canada’s most populous province. HST since 2010.
New Brunswick, Nova Scotia, Newfoundland & Labrador
HST rate: 15% (5% GST + 10% provincial). Atlantic provinces with highest HST rate.
Prince Edward Island
HST rate: 15% (5% GST + 10% provincial). Canada’s smallest province joined HST in 2013.
No HST Provinces
BC, Manitoba, Quebec, and Saskatchewan maintain separate provincial sales taxes (PST or QST) alongside federal GST.
QST: Quebec Sales Tax — The Most Complex Case
Quebec is unique in that it administers its own provincial tax — the Taxe de vente du Québec (TVQ), known in English as the Quebec Sales Tax (QST). Unlike HST provinces where the CRA handles everything, QST is administered by Revenu Québec, a separate provincial agency.
The QST rate is 9.975%, applied on the price including GST — a critical detail that most calculators get wrong. This means QST is effectively calculated on a larger base than just the pre-tax price.
Example on a $200 purchase in Quebec:
- Pre-tax price: $200.00
- GST (5%): $200 × 0.05 = $10.00 → Price with GST: $210.00
- QST (9.975% on $210): $210 × 0.09975 = $20.95
- Total tax: $10.00 + $20.95 = $30.95
- Final price: $230.95
This cascading structure means the effective combined tax rate in Quebec is approximately 14.975% on the original price, not simply 5% + 9.975% = 14.975% applied directly — the calculation path matters because QST is applied after GST is added.
💡 Business tip: Quebec businesses must register separately for both GST/HST with the CRA and QST with Revenu Québec. Failure to register for QST when required can result in penalties. The registration threshold for both is $30,000 in annual taxable supplies, though voluntary registration is available below this threshold.
PST: Provincial Sales Tax (BC, Manitoba, Saskatchewan)
Three provinces — British Columbia, Manitoba, and Saskatchewan — maintain their own Provincial Sales Tax (PST) that operates independently from the federal GST. In these provinces, businesses must calculate and remit both taxes separately and may need to register with two different authorities.
| Province | GST | PST Rate | Combined Rate | Administered By |
|---|---|---|---|---|
| British Columbia | 5% | 7% | 12% | CRA + BC Ministry of Finance |
| Manitoba | 5% | 7% | 12% | CRA + Manitoba Finance |
| Saskatchewan | 5% | 6% | 11% | CRA + Saskatchewan Finance |
An important distinction: in PST provinces, GST and PST are calculated independently on the pre-tax price (unlike QST, which is applied after GST). This makes the math simpler: PST = Pre-tax × PST rate, and GST = Pre-tax × 5%, with both added separately to the original price.
Alberta, Nunavut, Yukon, Northwest Territories: GST Only
Alberta is notable as Canada’s only province with no provincial sales tax. Alberta residents and businesses pay only the 5% federal GST on most purchases — making Alberta one of the most tax-efficient provinces for large purchases. This is a significant factor in Alberta’s retail economy, particularly for big-ticket items like vehicles, electronics, and home furnishings.
The three federal territories — Yukon, Northwest Territories, and Nunavut — also have no territorial sales tax. Residents pay only 5% GST. Given their remote locations and relatively small populations, these territories rely on federal transfers rather than sales tax revenue to fund public services.
Complete Canadian Tax Rate Reference (2026)
| Province / Territory | Tax Type | GST | Provincial Tax | Total Rate |
|---|---|---|---|---|
| 🇨🇦 Alberta | GST only | 5% | — | 5% |
| 🇨🇦 British Columbia | GST + PST | 5% | 7% PST | 12% |
| 🇨🇦 Manitoba | GST + PST | 5% | 7% PST (RST) | 12% |
| 🇨🇦 New Brunswick | HST | — | — | 15% |
| 🇨🇦 Newfoundland & Labrador | HST | — | — | 15% |
| 🇨🇦 Northwest Territories | GST only | 5% | — | 5% |
| 🇨🇦 Nova Scotia | HST | — | — | 15% |
| 🇨🇦 Nunavut | GST only | 5% | — | 5% |
| 🇨🇦 Ontario | HST | — | — | 13% |
| 🇨🇦 Prince Edward Island | HST | — | — | 15% |
| 🇨🇦 Quebec | GST + QST | 5% | 9.975% QST | ~14.975% |
| 🇨🇦 Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| 🇨🇦 Yukon | GST only | 5% | — | 5% |
GST/HST Registration: When It’s Required
Not every business or self-employed individual in Canada is required to collect and remit GST/HST. The key threshold is $30,000 in total annual taxable revenues across all business activities. Once this threshold is crossed in any single calendar quarter or over any four consecutive quarters, registration becomes mandatory within 29 days.
Businesses below $30,000 may still register voluntarily — and for many, this is advantageous because it allows them to claim Input Tax Credits (ITCs) on purchases made for the business. A freelancer or consultant spending $5,000 annually on equipment and subscriptions, for example, could reclaim $250 in GST even if their revenue is below the threshold.
In Quebec, the QST registration threshold mirrors the GST threshold at $30,000. Businesses must register with Revenu Québec separately from CRA registration — the two are not automatic.
Input Tax Credits (ITCs) and Input Tax Refunds (ITRs)
One of the most important and often misunderstood features of Canada’s GST/HST system is the ability to recover taxes paid on business inputs. This is the mechanism that makes GST a value-added tax rather than a cascading tax — the tax is ultimately borne only by the final consumer, not by businesses in the supply chain.
When a GST/HST-registered business purchases goods or services for use in its commercial activities, it can claim the GST/HST paid as an Input Tax Credit (ITC). This credit is deducted from the GST/HST the business collected from its customers, and the net amount is remitted to the CRA. If ITCs exceed tax collected (common in early-stage businesses with high capital expenditures), the CRA issues a refund.
In Quebec, the equivalent for QST is the Input Tax Refund (ITR), claimed through the QST return filed with Revenu Québec.
Frequently Asked Questions
Use the “Remove Tax” mode in our calculator, or apply this formula manually: Pre-tax price = Total ÷ (1 + tax rate). For Ontario (13% HST): if the total is $113, the pre-tax price = $113 ÷ 1.13 = $100.00, and the HST = $13.00. For Quebec with GST + QST: the combined factor is approximately 1.14975, so pre-tax = Total ÷ 1.14975.
QST is calculated on the price including GST, not on the original pre-tax price. This means QST has a slightly higher effective base than the original sale price. For a $100 item: GST = $5.00, making the subtotal $105.00. QST = $105.00 × 9.975% = $10.47. Total = $115.47. This differs from simply adding 5% + 9.975% = 14.975% directly to $100 (which would give $114.975).
New Brunswick, Nova Scotia, Newfoundland & Labrador, and Prince Edward Island all have the highest combined rate at 15% HST. Ontario is next at 13% HST. Alberta, Yukon, Nunavut, and Northwest Territories have the lowest, charging only the federal GST at 5%.
Most basic groceries are zero-rated under the Excise Tax Act — meaning no GST/HST is charged. This includes most food products sold in grocery stores: fresh produce, meat, dairy, bread, and canned goods. However, certain food items are taxable: restaurant meals, carbonated beverages, chips, candy, and most ready-to-eat foods. The distinction between “basic groceries” and taxable food items is detailed in CRA administrative policy.
Filing frequency depends on annual taxable supplies: annual filers (up to $1.5M revenue) must file within 3 months of their fiscal year end; quarterly filers ($1.5M–$6M) file within one month of each quarter end; and monthly filers (over $6M) file within one month of each period end. For most small businesses, the annual filing deadline is June 15 (though any balance owing is due by April 30).
Generally, no. Services exported outside Canada are typically zero-rated under the GST/HST rules. This means you do not charge GST/HST on invoices to non-resident clients, but you can still claim ITCs on expenses related to providing those services. However, the rules are nuanced — some services provided to non-residents but consumed in Canada may still be taxable. CRA’s “supply” rules and the place of supply rules should be consulted.
Zero-rated supplies are technically taxable at a 0% rate — meaning no GST/HST is charged to the buyer, but the supplier can claim ITCs on related business expenses. Examples: basic groceries, exports. Exempt supplies are outside the GST/HST system entirely — no tax is charged, and the supplier cannot claim ITCs on expenses related to those supplies. Examples: most health services, residential rent, child care, and most financial services.
