GST / HST / PST Calculator Canada

GST (Goods and Services Tax) is the 5% federal tax across all of Canada. PST (Provincial Sales Tax) is a separate provincial tax — applies in BC (7%), SK (6%), MB (7%). HST (Harmonized Sales Tax) is GST + PST combined into a single rate, administered by the CRA, in ON (13%), NS, NB, NL, PE (15%). Alberta, the territories (YT, NT, NU) have GST only. Quebec has GST + QST (9.975%, similar to PST but with quirks).

It's the destination rule for most goods and services — the rate is based on where the customer receives the goods or services, not where you (the seller) are located. So an Ontario business shipping to BC charges 5% GST + 7% PST (separately). Selling within Ontario charges 13% HST. Cross-province B2B transactions can be complex — most modern POS / e-commerce tools handle this automatically.

GST/HST registration is mandatory once your total worldwide taxable supplies in 4 consecutive calendar quarters exceed CAD $30,000. Voluntary registration is allowed and often beneficial: you must charge GST/HST on sales, but you can claim back input tax credits (ITCs) on your business purchases. PST/QST has separate registration thresholds (typically lower) for provinces that have them.

Use the 'Extract' mode of this calculator. For 13% HST in Ontario: gross / 1.13 = net. So $113 inclusive → $100 net + $13 HST. For BC (5% GST + 7% PST combined 12%): $112 / 1.12 = $100 net + $12 tax (of which $5 is GST and $7 is PST). The calculator does this automatically when you select 'Extract'.

Yes: most basic groceries, prescription drugs, medical devices, daycare, and residential rent are exempt or zero-rated. Long-term residential rent is exempt. Education from a recognized institution is generally exempt. The list is technical — check the CRA's guidance for your specific situation. The same items are typically also PST-exempt in PST provinces.

Quebec has GST (5%) + QST (9.975%) for an effective rate of about 14.975%. QST is administered by Revenu Québec, separately from CRA. It mostly mirrors GST mechanics with a few quirks — e.g. QST is calculated on the GST-exclusive amount (not stacked on top of GST like Manitoba PST used to be pre-2013). For most goods/services in QC, just use the 14.975% combined rate option in the selector above.

Yes — if you're GST/HST-registered, you can claim back the GST/HST paid on inputs as Input Tax Credits (ITCs) on your GST/HST return. Reduces your net amount payable to CRA. Keep tax invoices showing your supplier's GST number. PST is generally NOT recoverable as a credit (it's a true sales tax, not VAT) — except in narrow industry-specific cases.

Filing frequency is based on annual taxable supplies: under $1.5M → annual; $1.5M–$6M → quarterly; over $6M → monthly. You can elect more frequent filing if you want (good if you're regularly in refund position). PST/QST has separate filing schedules per province. Penalties apply for late filing — set up reminders.