How Canadian Sales Tax Works
Canada has no 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 only. The rate that applies depends on the place of supply — generally where the customer receives the goods or service — not where the seller is based.
🍁 GST / HST / PST Rates by Province
| 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% |
Rates effective as of April 1, 2025, when Nova Scotia's HST dropped from 15% to 14%. Source: Canada Revenue Agency.
🧮 GST vs. HST vs. PST
GST (Goods and Services Tax): A federal 5% value-added tax charged on most goods and services across Canada.
HST (Harmonized Sales Tax): Combines the federal GST and a province's sales tax into one rate, collected together by the CRA. Receipts show a single HST line rather than separate federal and provincial amounts.
PST / RST / QST: A separate retail sales tax charged independently of GST in BC, Saskatchewan, Manitoba (called RST) and Quebec (called QST). These are billed as their own line and, in most cases, calculated on the same pre-tax price as GST rather than stacked on top of it.
💡 Example Calculations
Adding tax — Ontario, $100 purchase:
1. Price before tax: $100.00
2. HST (13%): $13.00
3. Total after tax: $113.00
Adding tax — British Columbia, $100 purchase:
1. Price before tax: $100.00
2. GST (5%): $5.00, PST (7%): $7.00
3. Total after tax: $112.00
Removing tax — Ontario, $113.00 total paid:
1. Total after tax: $113.00
2. Price before tax: $113.00 ÷ 1.13 = $100.00
3. HST included: $13.00
Note: These examples use rounded figures for clarity; actual receipts may differ by a cent or two.
⚠️ Important Notes
- This calculator gives estimates only, consistent with the CRA's own calculator.
- Tax applies based on the place of supply, which for online and shipped purchases is usually the delivery destination.
- Some supplies are zero-rated (taxed at 0%, e.g. basic groceries, prescription drugs) or exempt (e.g. most health and certain financial services).
- Businesses with under $30,000 in annual revenue generally don't need to register to collect GST/HST.
- For official rates and place-of-supply rules, use the CRA's GST/HST calculator and rates page.