Canada Sales Tax Calculator (GST/HST/PST by Province)

Canada Sales Tax Guide

GST, HST, and PST Explained

Canada's sales tax system is unusual because it combines federal and provincial taxes that vary by province. The GST (Goods and Services Tax) is a 5% federal tax that applies across the whole country. On top of that, provinces handle their portion differently. Some provinces have harmonised their provincial tax with the GST into a single HST (Harmonized Sales Tax) — for example Ontario charges 13% HST (the 5% federal plus 8% provincial combined into one tax), and the Atlantic provinces charge 14-15% HST. Other provinces charge GST plus a separate PST (Provincial Sales Tax) — British Columbia, for instance, charges 5% GST plus 7% PST. Quebec charges GST plus its own QST (Quebec Sales Tax) of 9.975%. And a few jurisdictions charge only the 5% GST with no provincial sales tax — notably Alberta and the three territories. This is why the total sales tax on the same purchase ranges from 5% in Alberta to 15% in several Atlantic provinces. This calculator applies the correct combined rate for the province you select, so you can work out the tax on any purchase wherever you are in Canada.

Adding and Removing Tax

This calculator works in both directions, which is useful for different situations. Adding tax: you have a pre-tax price and want to know the final amount including sales tax — for example pricing a product, quoting a service, or budgeting for a purchase. The calculator multiplies your amount by the province's combined rate and adds it. Removing tax (back-calculating): you have a total that already includes tax and want to find the pre-tax amount and how much tax it contained — useful for expense claims, bookkeeping, or working out the tax portion of a receipt. This is not simply subtracting the percentage: to remove tax correctly you divide by (1 + rate), not multiply. For example, removing 13% Ontario HST from a $113 total gives a $100 pre-tax amount and $13 tax — whereas naively subtracting 13% of $113 would be wrong. The calculator handles this correctly. For provinces with separate GST and PST/QST, the breakdown shows each component, which matters for businesses that report them separately. Knowing both directions helps whether you're setting prices, claiming expenses, or simply checking a receipt.

What's Taxed and What Isn't

Not everything attracts the full sales tax, and the rules have nuances worth knowing. Many basic groceries (essential food items) are 'zero-rated' or exempt from GST/HST, as are certain medical devices and prescription drugs — so a grocery receipt may show tax on some items (snacks, prepared foods) but not others (basic staples). Some provinces apply PST differently from GST, so an item might attract GST but not PST, or vice versa, meaning the effective rate on a particular product can differ from the headline combined rate. Books, children's items, and some other categories have special treatment in certain provinces. Services are generally taxable but with exceptions. For businesses, GST/HST registration is required above a revenue threshold, and registered businesses charge tax on sales but can claim back the tax they pay on business inputs (input tax credits), so the tax is ultimately borne by the final consumer. For everyday consumers, the practical takeaway is that the combined rate this calculator uses applies to most taxable goods and services, but basic groceries and certain essentials are often tax-free. For specific products or business obligations, check the CRA guidance or your provincial tax authority, as the detailed rules vary.

Sales Tax Across the Provinces

Because rates vary so much, sales tax can meaningfully affect cross-province shopping and budgeting. The lowest total rate is 5% (Alberta and the territories, GST only), and the highest is 15% (New Brunswick, Nova Scotia, Newfoundland and Labrador, Prince Edward Island — all HST). Ontario sits at 13%, British Columbia and Manitoba at 12% (5% GST + 7% PST), Saskatchewan at 11%, and Quebec at about 14.975% (GST + QST). This spread means the same $1,000 purchase costs $50 in tax in Alberta but $150 in the Atlantic provinces. Generally, sales tax is charged based on where the goods are delivered or the service is provided (the place of supply rules), which matters for online and cross-border-within-Canada purchases. For large purchases, the provincial difference can be significant. Note that some First Nations purchases and certain other situations have tax relief. This calculator lets you compare the tax across provinces by switching the province selector, which is handy for understanding the cost difference or for businesses operating in multiple provinces. As with all tax matters, the CRA and provincial authorities provide the official rules, and rates can change, so verify current rates for important calculations.