Sales tax and GST/HST FAQ

The federal GST is 5% everywhere. Provinces add their own tax, so the total ranges from 5% (Alberta and the three territories) to 15% (New Brunswick, Newfoundland and Labrador, and Prince Edward Island). Ontario is 13%, Nova Scotia 14%, Saskatchewan 11%, B.C. and Manitoba 12%, and Quebec 14.975%.

GST is the 5% federal Goods and Services Tax. HST (harmonized sales tax) combines GST with a provincial part into one tax, in Ontario and the Atlantic provinces. PST is a separate provincial sales tax charged next to GST in B.C., Saskatchewan and Manitoba (where it is called RST). QST is Quebec’s sales tax.

Divide the total by 1 plus the tax rate. In Ontario (13%) divide by 1.13; in Quebec (14.975%) divide by 1.14975. The result is the price before tax, and the difference is the tax. The reverse tax calculator does this for every province.

Alberta, along with the Northwest Territories, Nunavut and Yukon, charges only the 5% GST — there is no provincial or territorial sales tax.

Ontario (13%), Nova Scotia (14%), and New Brunswick, Newfoundland and Labrador, and Prince Edward Island (15% each).

No. In every province, GST and the provincial tax are both calculated on the price before tax. Quebec stopped charging QST on GST on January 1, 2013.

A voluntary tip is not subject to GST/HST, so you can tip on the amount before tax. A mandatory service charge added to the bill is generally part of the price and is taxable.

Zero-rated goods and services are taxable at 0%, so no GST/HST is charged — for example basic groceries and prescription drugs. Businesses can still claim input tax credits on what they buy to make them. Exempt supplies, such as residential rent, also have no GST/HST, but the seller cannot claim input tax credits.

Once your taxable sales pass $30,000 in a single calendar quarter or over four consecutive quarters. Taxi and ride-sharing drivers must charge it from the first fare. Check your numbers.

Generally the GST/HST rate of the province where the customer receives the goods or services. How place of supply works.

Subtract the GST/HST you paid on business purchases (input tax credits) from the GST/HST you collected. Use the remittance calculator.

One month after each monthly or quarterly period; three months after year-end for annual filers, or June 15 (payment April 30) for sole proprietors with a December 31 year-end.

It was renamed the Canada Groceries and Essentials Benefit in July 2026 and increased by 25% for five years. Estimate your payments.

Yes — new homes are subject to GST/HST, but rebates can remove much or all of it, including up to $50,000 for first-time buyers. Resale homes are exempt. Estimate your rebate.

14% up to $58,523, 20.5% up to $117,045, 26% up to $181,440, 29% up to $258,482, and 33% above.