Quick reference · Ontario
HST 13%| Price | Tax | You pay |
|---|---|---|
| $1.00 | $0.13 | $1.13 |
| $10.00 | $1.30 | $11.30 |
| $50.00 | $6.50 | $56.50 |
| $100.00 | $13.00 | $113.00 |
| $500.00 | $65.00 | $565.00 |
| $1,000.00 | $130.00 | $1,130.00 |
| Total paid | Before tax | Tax inside |
|---|---|---|
| $1.00 | $0.89 | $0.11 |
| $10.00 | $8.85 | $1.15 |
| $50.00 | $44.25 | $5.75 |
| $100.00 | $88.49 | $11.51 |
| $500.00 | $442.48 | $57.52 |
| $1,000.00 | $884.96 | $115.04 |
Pick another province in the calculator above and both tables update.
GST, HST, PST, RST, QST — what’s the difference?
Canada has one federal sales tax, and each province decides whether to merge with it, add its own on the side, or add nothing at all.
The federal tax. On its own in Alberta and the three territories; alongside a provincial tax in BC, Manitoba, Saskatchewan and Quebec.
AB · NT · NU · YTGST and a provincial portion combined into a single tax and shown as one line on a receipt.
ON · NB · NL · NS · PEA separate provincial tax charged next to GST, run by the province with its own rules on what is taxable. Manitoba calls it RST; Quebec calls it QST (TVQ).
BC · MB · SK · QCSales tax across Canada
Rates from the CRA table, in effect since April 1, 2025. Click a row to use it in the calculator.
| Code | Province / territory | Type | Components | Combined |
|---|---|---|---|---|
| AB | Alberta | GST only | GST 5% | 5% |
| BC | British Columbia | GST + PST | GST 5% + PST 7% | 12% |
| MB | Manitoba | GST + RST | GST 5% + RST 7% | 12% |
| NB | New Brunswick | HST | HST 15% | 15% |
| NL | Newfoundland and Labrador | HST | HST 15% | 15% |
| NS | Nova Scotia | HST | HST 14% | 14% |
| NT | Northwest Territories | GST only | GST 5% | 5% |
| NU | Nunavut | GST only | GST 5% | 5% |
| ON | Ontario | HST | HST 13% | 13% |
| PE | Prince Edward Island | HST | HST 15% | 15% |
| QC | Quebec | GST + QST | GST 5% + QST 9.975% | 14.975% |
| SK | Saskatchewan | GST + PST | GST 5% + PST 6% | 11% |
| YT | Yukon | GST only | GST 5% | 5% |
How the calculation works
Quebec’s QST and the PST in BC, Manitoba and Saskatchewan are calculated on the price before GST, not on top of it — so the rates simply add up. Each tax line is rounded to the cent separately, which is why a receipt can differ from “price × combined rate” by a cent.
taxᵢ = round(price × rateᵢ)
total = price + Σ taxᵢQC: $100.00 + GST $5.00 + QST $9.98 = $114.98price = total ÷ (1 + Σ rateᵢ)
taxᵢ = round(price × rateᵢ)ON: $113.00 ÷ 1.13 = $100.00 · HST $13.00Subtracting 13% from $113 gives $98.31 — not $100. Tax was added to the pre-tax price, so you have to divide, not subtract.
What’s taxed and what isn’t
Most purchases are taxable, but GST/HST has two kinds of exceptions. Provincial PST and QST follow their own lists. Examples below are from the CRA’s “Type of supply” page.
- Restaurant meals and takeout
- Clothing, electronics, furniture
- Snacks, candy and soft drinks
- Most services, e.g. haircuts and repairs
- New homes (rebates may apply)
- Basic groceries
- Prescription drugs
- Many medical devices
- Feminine hygiene products
- Most exports
- Long-term residential rent
- Resale (used) homes
- Most health and dental services
- Child care
- Most financial services
Charging GST/HST as a business
You must register once your taxable sales pass $30,000 in a single calendar quarter or over the last four consecutive calendar quarters.
The GST/HST account (RT) is attached to your Business Number. Quebec’s QST and the PST in BC, Manitoba and Saskatchewan are registered separately with the province.
Registrants can generally recover the GST/HST paid on business purchases by claiming input tax credits when they file.
The rate depends on the province where the supply is made, which for goods is generally where they are delivered — not where the seller is located.
Frequently asked questions
Do I add GST and PST together, or PST on top of GST?
Together. QST in Quebec and PST in BC, Manitoba and Saskatchewan are calculated on the price before GST, so the rates simply add up: 5% + 9.975% = 14.975% in Quebec.
How do I take the tax out of a total?
Divide by 1 plus the combined rate. In Ontario, $113 ÷ 1.13 = $100.00. Subtracting 13% from $113 gives $98.31, which is wrong. Use the “Tax included · remove” mode above.
Why is my receipt one cent different?
Stores round each tax line, and sometimes each item, separately. This calculator rounds each tax line once on the subtotal, with half a cent rounding up.
Which province’s tax applies to an online order?
Generally the province where the goods are delivered, not where the seller is located. The CRA’s place-of-supply rules cover services, intangible property and other cases.
Why does Nova Scotia show 14%?
Nova Scotia’s HST rate decreased from 15% to 14% on April 1, 2025, according to the CRA.
Is the GST/HST credit the same thing?
No. The GST/HST credit is a tax-free quarterly payment from the CRA to individuals and families with low and modest incomes. This page calculates the tax charged on a purchase.
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How we check it
Automated tests (Node’s built-in test runner) compare the combined rate for all 13 provinces and territories with the CRA rate table, and check that HST provinces carry no separate GST.
Fixed worked examples: Quebec $100 → GST $5.00 + QST $9.98 = $114.98; Ontario $113 tax-included → $100.00 + HST $13.00; BC $19.99 → $1.00 + $1.40 = $22.39.
Invariants over every province and a range of amounts: in remove mode the price plus each tax line equals the amount paid, and adding then removing tax returns the original price.
Scope: rates and arithmetic only. The tests do not cover which goods are taxable, provincial point-of-sale rebates, or per-item rounding at a till.