How Canadian sales tax works by province
Canada charges a 5% federal Goods and Services Tax (GST) everywhere. Five provinces — Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island — harmonize it with their provincial tax into a single Harmonized Sales Tax (HST). Other provinces charge GST plus a separate provincial sales tax (PST, RST, or QST) at checkout, and Alberta, the Northwest Territories, Nunavut, and Yukon charge GST only, with no territorial or provincial sales tax.
Rates change over time as provincial governments adjust their portion, so this calculator uses 2026 rates and is reviewed once a year. Always confirm the current rate with the province or the Canada Revenue Agency before invoicing.
Rates shown reflect 2026 published provincial and federal rates; updated annually.
How do I calculate GST/HST in Canada?
Pick your province or territory to get its combined rate, then multiply the pre-tax amount by that rate to get the tax, and add it back for the total. Example: a $100 purchase in Ontario (13% HST) has tax of $100 × 0.13 = $13.00, for a total of $113.00.
Steps to calculate GST/HST (and reverse it)
- Find your province or territory's combined rate — HST for the five harmonized provinces, GST+PST/RST/QST for the rest, or GST-only for Alberta and the territories.
- Convert that rate to a decimal by dividing by 100 (13% becomes 0.13).
- Multiply the pre-tax amount by the decimal rate to get the tax amount ($100 × 0.13 = $13.00).
- Add the tax to the pre-tax amount for the tax-inclusive total ($100 + $13.00 = $113.00).
- To reverse it from a tax-inclusive total, divide by (1 + rate ÷ 100) to recover the pre-tax amount, then subtract to find the tax.
GST/HST formulas
Tax = Pre-tax × (Rate ÷ 100) · Total = Pre-tax + Tax · Reverse: Pre-tax = Total ÷ (1 + Rate ÷ 100)
- Pre-tax = the amount before any sales tax is added
- Rate = the province or territory's combined GST/HST/PST rate for 2026
- Total = the tax-inclusive amount actually paid at checkout
Example GST/HST calculations by province (on $100)
| Province | Type & rate | Tax | Total |
|---|
| Ontario | HST 13% | $13.00 | $113.00 |
| Quebec | GST+QST 14.975% | $14.98 | $114.98 |
| British Columbia | GST+PST 12% | $12.00 | $112.00 |
| Alberta | GST only 5% | $5.00 | $105.00 |
| Nova Scotia | HST 14% | $14.00 | $114.00 |
Frequently asked questions
What is the difference between GST, HST, and PST?
GST (Goods and Services Tax) is a 5% federal tax charged everywhere in Canada. HST (Harmonized Sales Tax) combines GST with a province's sales tax into one rate, used in Ontario and the four Atlantic provinces. PST (or RST in Manitoba, QST in Quebec) is a separate provincial sales tax added on top of GST in provinces that haven't harmonized.
Why does Alberta have no sales tax listed besides GST?
Alberta, along with the Northwest Territories, Nunavut, and Yukon, does not levy a provincial or territorial sales tax, so only the 5% federal GST applies there.
Why is Quebec's rate 14.975% instead of a round number?
Quebec charges GST (5%) plus the Quebec Sales Tax, QST (9.975%), calculated on the price including GST. The combined effective rate works out to 14.975% of the pre-tax amount.
How do I find the pre-tax price from a receipt that only shows the total?
Use the reverse calculation: divide the tax-inclusive total by (1 + rate ÷ 100) for the province where the purchase happened.
Rates shown are 2026 published federal and provincial/territorial rates and are reviewed once a year; some goods and services are zero-rated or exempt and may not follow the standard rate. Confirm the current rate and any exemptions with the CRA or the relevant province before using this for invoicing or tax filing.