Canada has one of the world’s most complex consumer tax systems because the federal Goods and Services Tax (GST) coexists with three different provincial models: a Harmonized Sales Tax (HST) in five eastern provinces, a separate GST + PST structure in three western provinces, a unique GST + QST system in Quebec, and a GST-only regime in Alberta and the territories. The combined rate you actually pay ranges from 5% in Alberta to 15% in the Atlantic provinces, and the way the provincial component is calculated differs by province. This calculator handles all 13 jurisdictions correctly.
How it works
The tool uses the verified 2025 rates from the Canada Revenue Agency (CRA) and provincial revenue authorities. Select your province or territory, enter an amount and choose whether you are adding tax to a net price or removing tax from a gross price.
HST provinces (Ontario, New Brunswick, Nova Scotia, Newfoundland and Labrador, PEI): HST is a single blended rate. The federal 5% component and the provincial component (8% in Ontario, 10% elsewhere) are collected together by the CRA and then transferred to the province. The calculator shows both components separately in the breakdown.
Quebec (GST + QST): Quebec applies its 9.975% QST on the GST-inclusive price, not the net price. This means for a CA$100 item the math is: GST = CA$5.00, QST base = CA$105.00, QST = CA$10.474 — for a total of CA$15.474 in tax and a gross of CA$115.474.
BC, Saskatchewan, Manitoba (GST + PST/RST): Both taxes apply independently to the net price. GST goes to the federal government; PST or RST goes to the province. The combined rate is simply the sum of both rates — 12% in BC, 11% in Saskatchewan, 12% in Manitoba.
Alberta, Yukon, NWT, Nunavut: Federal GST at 5% only. No provincial or territorial sales tax.
Worked example — Ontario (13% HST)
A consultant invoices a client in Ontario for CA$2,000 of services. How much HST is owed?
| Line | Amount |
|---|---|
| Net (services rendered) | CA$2,000.00 |
| Federal GST component (5%) | CA$100.00 |
| Ontario provincial component (8%) | CA$160.00 |
| Total HST (13%) | CA$260.00 |
| Gross invoice total | CA$2,260.00 |
The client pays CA$2,260 and the registrant remits CA$260 in HST (net of any input tax credits) to the CRA.
Reversing it: If you received a CA$2,260 invoice and need to separate the HST, divide by 1.13 to get CA$2,000 net, and subtract to get CA$260 HST.
Canada provincial and territorial sales tax rates (2025)
| Province / Territory | Tax type | GST (fed.) | Provincial | Total |
|---|---|---|---|---|
| Ontario (ON) | HST | 5% | 8% HST | 13% |
| British Columbia (BC) | GST + PST | 5% | 7% PST | 12% |
| Alberta (AB) | GST only | 5% | — | 5% |
| Quebec (QC) | GST + QST | 5% | 9.975% QST | ~14.975% |
| Manitoba (MB) | GST + RST | 5% | 7% RST | 12% |
| Saskatchewan (SK) | GST + PST | 5% | 6% PST | 11% |
| Nova Scotia (NS) | HST | 5% | 10% HST | 15% |
| New Brunswick (NB) | HST | 5% | 10% HST | 15% |
| Newfoundland and Labrador (NL) | HST | 5% | 10% HST | 15% |
| Prince Edward Island (PE) | HST | 5% | 10% HST | 15% |
| Yukon (YT) | GST only | 5% | — | 5% |
| Northwest Territories (NT) | GST only | 5% | — | 5% |
| Nunavut (NU) | GST only | 5% | — | 5% |
QST applies to the GST-inclusive base; the nominal combined rate is 14.975% but the effective rate is slightly higher due to QST being applied on the taxed amount.
Every calculation runs entirely in your browser. No amounts, inputs or personal data are ever transmitted to any server.