GST vs HST in Canada: Rates and How to Calculate Them
Here's the quick answer: every province in Canada charges a 5% federal GST, but how it's bundled depends on where you are. Some provinces combine it with their provincial tax into a single HST of 13% or 15%, others add a separate PST on top of the 5% GST, and a few charge the 5% GST alone. So the same purchase can carry 5% tax in Alberta and 15% in Nova Scotia.
GST, HST and PST — what's the difference?
- GST (Goods and Services Tax) — the 5% federal tax that applies nationwide.
- HST (Harmonized Sales Tax) — a single combined tax in provinces that merged their provincial portion with the GST. It's collected as one rate (13% or 15%).
- PST (Provincial Sales Tax) — a separate provincial tax charged alongside the 5% GST in provinces that didn't harmonise.
Rates by province
| Province / region | Tax | Total rate |
|---|---|---|
| Alberta & the territories | GST only | 5% |
| British Columbia, Manitoba, Saskatchewan | GST + PST | ~11–12% |
| Quebec | GST + QST | ~14.975% |
| Ontario | HST | 13% |
| NB, NL, NS, PEI | HST | 15% |
Rates can change, so confirm the current figure for your province before relying on it.
How to add or remove GST/HST
To add tax, multiply the price by your rate. A $200 item in Ontario (13% HST) becomes $200 × 1.13 = $226. To remove tax from a total — useful for expense claims and invoices — divide by 1 plus the rate: a $226 total ÷ 1.13 = $200 before tax. The GST calculator handles both directions at any rate.
Who has to charge GST/HST?
Businesses generally must register and charge GST/HST once their taxable revenue passes the small-supplier threshold (commonly C$30,000 over four quarters). Registered businesses can also claim input tax credits to recover the GST/HST they pay on their own purchases — which is why the tax is designed to fall on the final consumer, not on businesses in the chain.
For more Canadian tools — mortgage, income tax and RRSP calculators — see our Canada calculators.
This article is general information, not tax advice, and all figures are estimates. Rates vary by province and change over time — confirm current figures with the CRA. See our disclaimer.