Canadian GST/HST Calculator

What is GST, HST, PST, and QST?

• GST (Goods and Services Tax): 5% federal tax applied across Canada
• HST (Harmonized Sales Tax): Combined federal and provincial tax (13-15%)
• PST (Provincial Sales Tax): Provincial tax separate from GST (6-7%)
• QST (Quebec Sales Tax): Quebec's provincial sales tax (9.975%)

How Tax is Calculated

GST + PST Provinces: Taxes are calculated separately

Example: $100 item in BC = $100 + (5% GST) + (7% PST) = $112.00

HST Provinces: Single combined rate

Example: $100 item in ON = $100 + (13% HST) = $113.00

Quebec (Special): QST calculated on price + GST

Example: $100 item in QC = $100 + (5% GST) + (9.975% QST on $105) = $114.97

2024/2025 Tax Rates by Province

GST Only (5%):

• Alberta
• Northwest Territories
• Nunavut
• Yukon

GST + PST:

• British Columbia: 5% GST + 7% PST = 12%
• Manitoba: 5% GST + 7% PST = 12%
• Saskatchewan: 5% GST + 6% PST = 11%
• Quebec: 5% GST + 9.975% QST = 14.975%

HST Provinces:

• Ontario: 13%
• New Brunswick: 15%
• Newfoundland and Labrador: 15%
• Nova Scotia: 15%
• Prince Edward Island: 15%

Tax-Exempt Items

Some items are exempt from GST/HST/PST:

• Basic groceries (milk, bread, vegetables, meat)
• Prescription drugs
• Medical devices
• Residential rent
• Most health and dental services
• Educational services

Zero-Rated vs. Exempt

Zero-rated (0% GST/HST): Businesses can claim Input Tax Credits

• Basic groceries
• Prescription drugs
• Medical devices

Exempt: No GST/HST charged, no Input Tax Credits

• Residential rent
• Most health services
• Educational services

Business GST/HST Registration

Businesses must register for GST/HST if:

• Gross revenue exceeds $30,000 over 4 consecutive quarters
• You provide taxi or ride-sharing services
• You choose to register voluntarily

Benefits of registering: Claim Input Tax Credits on business expenses

Official Resources

• 📊 CRA - GST/HST for Businesses
• 📊 General Information for GST/HST Registrants
• 📊 Revenu Québec - GST and QST