GST vs HST vs GST + PST — plainly
Canada does not have one sales-tax rate, and pretending it does is how calculators get it wrong. There are three arrangements, and which one applies depends entirely on the province:
- GST (5%, federal): the Goods and Services Tax applies everywhere in Canada at 5%, administered by the Canada Revenue Agency (CRA).
- HST (single combined rate): some provinces merged their provincial tax with the GST into one Harmonized Sales Tax. You charge one rate and there is nothing separate on top — 13% in Ontario, 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island, and 14% in Nova Scotia.
- GST + separate provincial tax: other provinces keep their own PST (or QST in Quebec, RST in Manitoba) alongside the 5% GST. The two are calculated and administered separately.
Use the province selector above
The calculator applies the correct rate for the province you choose:
- HST provinces (Ontario, New Brunswick, Newfoundland and Labrador, Prince Edward Island, Nova Scotia) → the single combined HST rate.
- GST-only (Alberta and the three territories — Northwest Territories, Nunavut, Yukon) → 5%, which is the full sales tax there.
- GST + separate PST/QST/RST (British Columbia, Saskatchewan, Manitoba, Quebec) → the calculator applies the 5% GST only and clearly flags that the provincial portion is not included.
Why we do not fold PST/QST into one number
For BC, Saskatchewan, Manitoba, and Quebec it would be easy to show a single "combined" rate — and often wrong. PST and QST apply to a differentset of goods and services than GST, some purchases are subject to one tax but not the other, and Quebec's QST has its own base. Rather than present a combined figure that is inaccurate for many transactions, this tool gives you the GST portion honestly and tells you the separate provincial rate to apply yourself.
Worked examples
- Ontario (HST 13%): a C$100 sale → HST = C$13 → total C$113. Removing HST from C$113: C$113 ÷ 1.13 = C$100 net.
- Alberta (GST 5%): a C$100 sale → GST = C$5 → total C$105.
- British Columbia:the calculator shows GST = C$5 on C$100. BC's separate PST of 7% (C$7) is notincluded and would be added under BC's own rules.
Registering for GST/HST
You must register with the CRA once your taxable revenues pass the small-supplier threshold of C$30,000 in a single calendar quarter or across four consecutive quarters. Below that, registration is voluntary — sometimes worth it to reclaim input tax credits. Once registered you charge GST/HST, file returns, and remit the net after credits.
To bill clients with GST/HST applied, the free invoice generator lets you set the tax rate and download a professional PDF. You can also compare other regions on our global VAT / GST calculator.