GST, HST, PST & QST in Canada: Sales Tax Guide
Understand Canada’s main sales taxes, how combined rates differ by province, and how to estimate tax before or after it is included.
Canadian sales tax can be confusing because the federal and provincial portions are not presented the same way everywhere. Some provinces use HST, some add a separate provincial tax to GST, and some have no general provincial sales tax at all. This guide explains the arithmetic behind the common general rates.
GST: the federal layer
The general Goods and Services Tax rate is 5%. In provinces and territories without HST, GST can appear alongside a separate provincial tax or by itself.
HST: one combined rate
Harmonized Sales Tax combines the federal and participating provincial portions into one rate. Ontario uses 13% HST. New Brunswick, Newfoundland and Labrador, and Prince Edward Island use 15% HST. Nova Scotia’s general HST rate is 14% following its April 1, 2025 reduction.
PST, RST and QST
British Columbia and Saskatchewan use PST, Manitoba uses RST, and Quebec uses QST. These provincial taxes are administered under their own rules and may not apply to exactly the same transactions as GST.
General rates used by the calculator
| Province or territory | General tax |
|---|---|
| Alberta | 5% GST |
| British Columbia | 5% GST + 7% PST |
| Manitoba | 5% GST + 7% RST |
| New Brunswick | 15% HST |
| Newfoundland and Labrador | 15% HST |
| Northwest Territories | 5% GST |
| Nova Scotia | 14% HST |
| Nunavut | 5% GST |
| Ontario | 13% HST |
| Prince Edward Island | 15% HST |
| Quebec | 5% GST + 9.975% QST |
| Saskatchewan | 5% GST + 6% PST |
| Yukon | 5% GST |
Calculate tax on a pre-tax amount
For a $100 ordinary taxable purchase in Ontario, multiply by 13% to get $13 HST and a $113 total. For a simple $100 taxable purchase in Saskatchewan, 5% GST is $5 and 6% PST is $6, producing a $111 total.
Back tax out of a tax-included price
Divide the total by one plus the applicable rate. A $113 Ontario total divided by 1.13 gives a $100 pre-tax amount. The remaining $13 is HST.
Why real transactions can be different
Zero-rated supplies, exempt supplies, provincial exemptions, place-of-supply rules, special product categories, registration status, and tax rounding can all change the result. The calculator is a planning aid, not a substitute for CRA or provincial tax guidance.
For business invoices
Businesses that collect tax may also need to show registration numbers and specific tax details on invoices. Whether you must register or collect tax depends on rules beyond the arithmetic shown here.