How Canadian sales tax works
Canada layers up to two sales taxes on most purchases, and which ones apply depends entirely on the province:
| System | What it is | Where |
|---|---|---|
| GST only (5%) | The federal Goods and Services Tax alone | Alberta, Yukon, Northwest Territories, Nunavut |
| HST | GST and the provincial portion harmonized into one tax, collected federally | Ontario (13%), New Brunswick, Newfoundland and Labrador, PEI (15%), Nova Scotia (14%) |
| GST + PST/RST | Federal GST plus a separate provincial sales tax | British Columbia (5% + 7% PST), Saskatchewan (5% + 6% PST), Manitoba (5% + 7% RST) |
| GST + QST | Federal GST plus the Quebec Sales Tax, administered by Revenu Québec | Quebec (5% + 9.975% QST) |
total = amount + tax
Both GST/HST and QST are calculated on the pre-tax price (QST stopped compounding on GST in 2013), so a single combined percentage is accurate for every province today.
Worked examples
Ontario (13% HST): a $1,000.00 purchase carries $130.00 of HST, for a total of $1,130.00.
British Columbia (5% GST + 7% PST): the same $1,000.00 purchase carries $50.00 GST plus $70.00 PST — $120.00 of tax in all, for a total of $1,120.00.
Current rates by province
| Province / territory | GST | HST | PST/QST | Combined |
|---|---|---|---|---|
| Alberta | 5.0% | — | — | 5.0% |
| British Columbia | 5.0% | — | 7.0% PST | 12.0% |
| Manitoba | 5.0% | — | 7.0% RST | 12.0% |
| New Brunswick | — | 15.0% | — | 15.0% |
| Newfoundland and Labrador | — | 15.0% | — | 15.0% |
| Nova Scotia | — | 14.0% | — | 14.0% |
| Northwest Territories | 5.0% | — | — | 5.0% |
| Nunavut | 5.0% | — | — | 5.0% |
| Ontario | — | 13.0% | — | 13.0% |
| Prince Edward Island | — | 15.0% | — | 15.0% |
| Quebec | 5.0% | — | 9.975% QST | 14.975% |
| Saskatchewan | 5.0% | — | 6.0% PST | 11.0% |
| Yukon | 5.0% | — | — | 5.0% |
Nova Scotia's HST dropped from 15% to 14% on 1 April 2025 — this table already reflects that change, taken from the CRA's published rate periods.
GST and HST rate history
Rates change rarely, but when they do the old rate still applies to sales made before the change. Use this table for past invoices and receipts.
| Tax | Rate | In effect |
|---|---|---|
| GST (federal) | 7% | Jan 1, 1991 – Jun 30, 2006 |
| GST (federal) | 6% | Jul 1, 2006 – Dec 31, 2007 |
| GST (federal) | 5% | Since Jan 1, 2008 |
| Ontario HST | 13% | Since Jul 1, 2010 (replaced GST + 8% PST) |
| British Columbia HST | 12% | Jul 1, 2010 – Mar 31, 2013, then back to GST + 7% PST |
| Nova Scotia HST | 15% | Jul 1, 2010 – Mar 31, 2025 |
| Nova Scotia HST | 14% | Since Apr 1, 2025 |
| New Brunswick and Newfoundland and Labrador HST | 15% | Since Jul 1, 2016 (13% before) |
| Prince Edward Island HST | 14% → 15% | 14% from Apr 1, 2013; 15% since Oct 1, 2016 |
| Quebec QST | 9.975% | Since Jan 1, 2013 |
Frequently asked questions
Why doesn't Alberta have a provincial sales tax?
Alberta has never enacted one — only the 5% federal GST applies, giving it the lowest sales tax burden in Canada. The three territories are in the same position.
Are groceries taxed?
Basic groceries (most raw and staple foods) are zero-rated for GST/HST across Canada. Snack foods, carbonated drinks and prepared or restaurant food are generally taxable. Provincial taxes broadly follow similar exemptions but with their own lists.
Do out-of-province sellers charge the buyer's province's tax?
For GST/HST, yes — registered sellers charge the rate of the province the goods are delivered to, under the place-of-supply rules. PST provinces additionally require sellers with sufficient presence or sales into the province to register for that province's PST separately.
When must a small business register for GST/HST?
Once worldwide taxable sales exceed $30,000 over four consecutive calendar quarters, registration is mandatory. Below that you're a small supplier and may register voluntarily to claim input tax credits.
Is this calculator's remove tax the same as a reverse sales tax calculator?
Yes — enter a tax-inclusive total and it divides by (1 + combined rate) to recover the pre-tax price and the tax paid, which is useful for expense claims and bookkeeping from receipts.
How much is HST in Ontario?
Ontario's HST is 13%: a 5% federal part and an 8% provincial part. It has been 13% since HST replaced Ontario's separate retail sales tax on July 1, 2010, so the rate was also 13% in 2011, 2017 and every year since.
What is the sales tax in Alberta?
Alberta charges only the 5% federal GST. It has no provincial sales tax, so $100 of taxable goods costs $105. Yukon, the Northwest Territories and Nunavut are the same.
Which provinces charge HST?
Five provinces use HST: Ontario (13%), Nova Scotia (14%), New Brunswick (15%), Newfoundland and Labrador (15%) and Prince Edward Island (15%). British Columbia, Saskatchewan and Manitoba charge GST plus their own PST or RST, Quebec charges GST plus QST, and the rest charge GST only.
What is the difference between GST, HST, PST and QST?
GST is the 5% federal tax charged everywhere in Canada. HST combines GST with a provincial portion into one tax in the five harmonized provinces. PST (called RST in Manitoba) is a separate provincial tax administered by the province, and QST is Quebec's 9.975% provincial tax, charged alongside GST.
How do I calculate sales tax backwards from a total?
Divide the tax-inclusive total by one plus the combined rate. In Ontario, $113 divided by 1.13 gives $100 before tax, so the HST was $13. Use Remove tax in the calculator to do this for any province.
What is the difference between zero-rated and exempt?
Both carry no GST/HST for the buyer. A seller of zero-rated supplies, such as basic groceries and exports, can still claim input tax credits for the tax paid on their costs. A seller of exempt supplies, such as most health and financial services and long-term residential rent, cannot.
Sources
GST and HST rates by period: Canada Revenue Agency — GST/HST rate table (open.canada.ca), Open Government Licence – Canada. Provincial sales taxes: British Columbia PST, Manitoba RST, Quebec QST, Saskatchewan PST, . Last checked 2026-10-07.