How GST, HST, PST, and QST actually work
Canada charges a 5% federal Goods and Services Tax (GST) everywhere. What sits on top of that depends on your province:
- HST provinces — the federal and provincial portions are combined into one Harmonized Sales Tax: Ontario (13%), Nova Scotia (14%), and New Brunswick, Newfoundland & Labrador, and PEI (15%). One line on the receipt.
- GST + PST provinces — BC, Saskatchewan, and Manitoba charge federal GST and a separate provincial retail sales tax. Both taxes apply to the pre-tax price (PST isn't charged on GST).
- Quebec (GST + QST) — 5% GST plus 9.975% QST, administered by Revenu Québec. Since 2013, QST is calculated on the same pre-tax base as GST.
- GST-only — Alberta, Yukon, Northwest Territories, and Nunavut charge only the federal 5%.
2026 sales tax rates — every province and territory
| Province / territory | Combined rate |
|---|---|
| Alberta | 5% |
| British Columbia | 12% (5 GST + 7 PST) |
| Manitoba | 12% (5 GST + 7 RST) |
| New Brunswick | 15% HST |
| Newfoundland & Labrador | 15% HST |
| Northwest Territories | 5% |
| Nova Scotia | 14% HST |
| Nunavut | 5% |
| Ontario | 13% HST |
| Prince Edward Island | 15% HST |
| Quebec | 14.975% (5 GST + 9.975 QST) |
| Saskatchewan | 11% (5 GST + 6 PST) |
| Yukon | 5% |
Nova Scotia's April 2025 rate cut
Effective April 1, 2025, Nova Scotia reduced its HST from 15% to 14% — the provincial portion dropped from 10% to 9%, and the 5% federal GST stayed the same. If you're looking at older receipts or supplies that straddle the change date, use the CRA's transitional rules.
The place-of-supply rule (the mistake that costs money)
Charge the sales tax of the destination province, not your home province. An Ontario seller shipping to a BC customer charges 5% GST, not 13% HST. Getting this wrong means credit notes, refunds, and CRA paperwork.
When do I need to register?
If your worldwide taxable revenues exceed $30,000 in any 12-month period, you must register for a GST/HST account. Below that, registration is voluntary — but voluntary registration can be worth it if you have significant business expenses to claim as input tax credits.
How to reverse-calculate tax from a total
Divide the tax-inclusive total by 1 plus the combined rate to get the pre-tax amount. For Ontario (13% HST): $113 ÷ 1.13 = $100 pre-tax. Tax = $13. This is the exact math the "Remove tax" mode above uses.
Related calculators
Working out your after-tax take-home from a freelance contract? Try our Take-Home Pay Calculator — covers employees and self-employed for every province.