🧾 Canada Sales Tax Calculator

Calculate Canadian GST/HST/PST sales tax and total cost based on purchase price and tax rate.

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How Canadian Sales Tax Works: GST, HST, PST and QST

Canada applies a federal Goods and Services Tax (GST) of 5% nationwide. On top of that, provinces either harmonize the federal and provincial tax into a single Harmonized Sales Tax (HST), or levy a separate Provincial Sales Tax (PST) alongside GST. Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island use HST. British Columbia, Manitoba, and Saskatchewan charge GST plus a separate PST. Quebec applies its own Quebec Sales Tax (QST) of 9.975% compounded on top of GST. Alberta and the three territories (Yukon, Northwest Territories, Nunavut) have no provincial sales tax, so only the 5% GST applies.

Combined Sales Tax Rates by Province in 2025

Widely-cited, stable combined rates as of 2025 (exceptions can exist for specific goods): Alberta 5% (GST only); British Columbia 12% (5% GST + 7% PST); Manitoba 12% (5% GST + 7% PST); Saskatchewan 11% (5% GST + 6% PST); Ontario 13% (HST); Quebec approximately 14.975% (5% GST + 9.975% QST, compounded on the GST-inclusive price); New Brunswick, Newfoundland and Labrador, and Prince Edward Island 15% (HST); Yukon, Northwest Territories, and Nunavut 5% (GST only). Nova Scotia announced a cut in its HST rate from 15% to 14%, effective April 1, 2025 — the exact effective date and any transitional rules can vary by transaction type, so verify the current rate with the CRA or the Government of Nova Scotia before relying on it (flagged as data to confirm).

HST vs GST+PST: How the Calculations Differ

In HST provinces, federal and provincial tax are combined into one rate applied once. Example: a $100 item in Ontario is taxed at 13%, adding $13 for a $113 total. In provinces that charge GST plus a separate PST (BC, Manitoba, Saskatchewan), both taxes generally apply to the same pre-tax price and are summed. Example: a $100 item in BC has $5 GST plus $7 PST = $12 tax, for a $112 total. Quebec is the exception — QST compounds on the GST-inclusive price. For a $100 item: GST is $5, and QST is ($100 + $5) × 9.975% ≈ $10.47, for total tax of about $15.47 and a total price of about $115.47.

Sales Tax Exemptions in Canada

Under GST/HST rules, basic groceries (unprepared items like bread, milk, produce, and meat), prescription drugs, most medical and dental services, and certain medical devices are zero-rated or exempt. Some provinces provide rebates or exemptions on the provincial portion of tax for children's clothing, footwear, and diapers. However, prepared foods (restaurant meals, fast food), snacks and soft drinks, and most over-the-counter medications and vitamins are generally taxable. Always cross-check CRA GST/HST guidance together with your province's specific PST rules, since exemptions can differ between the federal and provincial layers.

GST/HST Registration Requirements for Businesses

Businesses must register for GST/HST once their worldwide taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters (the "small supplier" threshold); voluntary registration below that threshold is also allowed. Registered businesses collect GST/HST on sales and remit it to the CRA, while claiming back GST/HST paid on business inputs as an Input Tax Credit (ITC). In HST provinces, federal and provincial tax are reported together on one return. In PST provinces (BC, Manitoba, Saskatchewan), businesses must file separate provincial PST returns in addition to their GST/HST filing. Quebec operates its own combined GST/QST reporting system through Revenu Québec.

How to Calculate Sales Tax: Forward and Reverse

Forward calculation: Sales Tax = Price × (Tax Rate ÷ 100), Total = Price + Sales Tax. Example: a $250 item in Ontario at 13% HST costs $32.50 in tax, for a $282.50 total. Reverse calculation: Pre-tax Price = Total ÷ (1 + Tax Rate ÷ 100), Sales Tax = Total − Pre-tax Price. Example: a $113 total at 13% HST means a $100 pre-tax price and $13 tax. This is useful for expense reports, an ITC claim, or comparing prices across provinces. In compounding provinces like Quebec, calculate GST first, then apply QST to the GST-inclusive amount rather than using a single flat combined-rate formula.

Online and Cross-Border Purchases: What Canadian Tax Applies

Since 2021, Canada has expanded GST/HST registration and collection requirements to non-resident digital platforms and e-commerce sellers above certain revenue thresholds, so many international marketplaces now collect GST/HST on sales to Canadian consumers at checkout. Cross-border parcels can also be assessed GST/HST (and duty, where applicable) at the border once they exceed the de minimis exemption threshold, with tax collected at time of delivery. Where tax isn't collected at the point of sale, consumers are technically expected to self-assess, though enforcement on individual low-value purchases is limited in practice.

Common Canadian Sales Tax Mistakes to Avoid

Consumer mistakes: double-counting GST and PST separately in HST provinces (HST is already a single combined rate); misunderstanding Quebec's compounding QST and mis-estimating the total; assuming basic groceries or prescription drugs are taxable when they are typically exempt. Business mistakes: failing to register for GST/HST after exceeding the $30,000 small-supplier threshold; confusing or omitting separate PST filings in BC, Manitoba, or Saskatchewan; missing Input Tax Credit claims and overpaying net tax; and mixing up HST-province rules with PST-province rules when operating across multiple provinces. Businesses selling in several provinces should regularly check CRA and each relevant provincial tax authority's current guidance.

Frequently asked questions

How do I calculate Canadian sales tax?

Sales tax = price × (tax rate ÷ 100), and the total is price plus sales tax. For example, a $100 item in Ontario at 13% HST is $13 tax for a $113 total.

What is the difference between HST and GST+PST?

HST combines the federal GST and a province's sales tax into one rate (e.g., 13% in Ontario). Provinces that charge GST plus a separate PST (BC, Manitoba, Saskatchewan) apply both taxes to the same pre-tax price and add them together. Quebec is different again — its QST compounds on top of the GST-inclusive price.