What sales tax do I pay in Canada?

It depends on the province. In Alberta and the territories you pay only 5% GST. In Ontario you pay 13% HST. In Atlantic Canada (NB, PEI, NL) it's 15% HST and Nova Scotia 14% since April 2025. In BC and Manitoba it's 12% combined (5% GST + 7% PST/RST). Saskatchewan 11% (5% + 6% PST). Quebec 14.975% combined (5% GST + 9.975% QST).

Which Canadian province has the lowest sales tax?

Alberta, Yukon, Northwest Territories, and Nunavut all have the lowest sales tax in Canada at 5% (federal GST only). Alberta is the only province with no provincial sales tax — the territories follow suit. The next lowest is Saskatchewan at 11% combined. The highest is 15% HST in New Brunswick, Prince Edward Island, and Newfoundland and Labrador.

Is sales tax in Canada calculated on the pre-tax price?

Yes. All Canadian sales taxes — GST, HST, PST, and QST — apply to the pre-tax subtotal. PST and GST do not stack on top of each other; both are calculated on the same base. Quebec moved to this same-base approach in 2013; before that, QST was applied to the GST-inclusive amount. Today everything works on the pre-tax subtotal.

How do I calculate Canadian sales tax on a purchase?

Multiply the pre-tax amount by the combined tax rate as a decimal, then add the result to the subtotal. For Ontario: $100 × 0.13 = $13 HST, total $113. For Quebec: GST = $5, QST = $9.975, total $114.98. The calculator above handles the math automatically once you pick your province.

Do I charge tax based on my location or the customer's location?

Generally the customer's location. Under CRA place-of-supply rules, most goods and services are taxed at the rate of the province where the customer receives them — not where you are located. A Toronto business shipping to Calgary charges 5% GST (Alberta's rate), not 13% HST. The same applies in reverse: a Calgary business shipping to Toronto charges 13% HST.

What is the difference between GST, HST, PST, and QST?

GST is the 5% federal tax everywhere in Canada. HST is a combined federal-plus-provincial tax in five harmonized provinces (Ontario, Atlantic Canada). PST is a separate provincial sales tax in BC, Saskatchewan, and Manitoba (called RST in Manitoba). QST is Quebec's provincial tax at 9.975%. GST and HST flow to CRA; PST and QST stay with the province. QST functions as a value-added tax like HST; PST works as a traditional retail sales tax.

Are groceries taxed in Canada?

Basic groceries are zero-rated everywhere in Canada — no GST, HST, PST, or QST applies. Zero-rated means tax is technically charged at 0% so suppliers can still claim Input Tax Credits on related inputs. Prepared food, restaurant meals, snack items, and many beverages are taxable at the standard provincial rate. The line between "basic groceries" and "prepared food" is one of the most common audit issues in Canadian retail.

Canada Sales Tax Calculator — Every Province (2025)

Calculates GST, HST, PST, and QST plus subtotal and total for every Canadian province and territory at current 2025 rates.

How This Canada Sales Tax Calculator Works

Canada has four different sales tax systems running in parallel: federal GST everywhere, HST in five harmonized provinces, PST in three western provinces, and QST in Quebec. This Canada sales tax calculator handles all 13 provinces and territories in a single tool. Pick a province, enter your amount, and the calculator applies the correct combination of taxes at current 2025 rates. Toggle between forward (add tax) and reverse (extract tax from a total) modes as needed.

Every rate field is editable so you can model a future rate change, a special category rate, or a transitional rebate. For province-specific pages with more detail, see the HST calculator, GST calculator, Quebec sales tax calculator, or GST + PST calculator.

Sales Tax Rates by Province and Territory (2025)

Alberta: 5% (GST only)
British Columbia: 12% (5% GST + 7% PST)
Manitoba: 12% (5% GST + 7% RST)
New Brunswick: 15% HST
Newfoundland and Labrador: 15% HST
Northwest Territories: 5% (GST only)
Nova Scotia: 14% HST (reduced from 15% on April 1, 2025)
Nunavut: 5% (GST only)
Ontario: 13% HST
Prince Edward Island: 15% HST
Quebec: 14.975% (5% GST + 9.975% QST)
Saskatchewan: 11% (5% GST + 6% PST)
Yukon: 5% (GST only)

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The Four Sales Tax Systems in Canada

GST (Goods and Services Tax). A 5% federal value-added tax that applies to most goods and services across Canada. Administered by the Canada Revenue Agency. Registered businesses charge GST and claim Input Tax Credits for GST paid on business inputs.

HST (Harmonized Sales Tax). A combined federal-plus-provincial tax used in Ontario (13%), Nova Scotia (14% since April 2025), New Brunswick (15%), PEI (15%), and Newfoundland and Labrador (15%). HST is administered by CRA on behalf of the participating provinces; businesses file one combined GST/HST return.

PST (Provincial Sales Tax).A traditional retail sales tax charged in British Columbia (7%), Saskatchewan (6%), and Manitoba (7%, called RST). PST is administered by each province separately, and businesses generally cannot claim Input Tax Credits for PST paid on inputs — it cascades through the supply chain.

QST (Quebec Sales Tax).Quebec’s provincial tax at 9.975%, functioning as a value-added tax with full input tax recovery similar to HST. QST is administered by Revenu Québec, which also collects GST in Quebec under an agreement with the federal government.

Canada Sales Tax Formulas

Each tax = Subtotal × that tax’s rate as a decimal
Total = Subtotal × (1 + combined tax rate)
Reverse = Total ÷ (1 + combined tax rate)

Worked examples across the country: Alberta $100 + 5% GST = $105.00. Ontario $100 + 13% HST = $113.00. Quebec $100 + (5% + 9.975%) = $114.98. PEI $100 + 15% HST = $115.00. BC $100 + (5% + 7%) = $112.00. Reverse Quebec: $114.98 ÷ 1.14975 = $100.00 pre-tax with $5.00 GST and $9.975 QST.

Place-of-Supply: Which Province’s Tax Applies?

For most Canadian transactions, the customer’s province determines the tax rate — not the seller’s. CRA’s place-of-supply rules cover the common cases:

Tangible goods. The province where the goods are delivered.
Most services. The customer’s usual address.
Digital products and SaaS. Generally the customer’s usual place of residence or business.
Real property. Where the property is located.
Vehicle sales. Specific rules depending on whether it’s a private sale or dealer sale, and the registration province.

PST has its own province-specific rules. Generally, if you sell taxable goods into BC, Saskatchewan, or Manitoba, you may need to register for that province’s PST as well as GST/HST — even without a physical presence in the province. Online sellers should verify each province’s remote-seller rules before assuming an out-of-province sale is PST-free.

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Zero-Rated and Exempt Supplies

Not every Canadian transaction is taxed at the headline rate. Three categories exist:

Taxable: Standard rate applies (5%, 11%, 12%, 13%, 14%, 14.975%, or 15% depending on province).
Zero-rated: Tax is 0% but suppliers can still claim ITCs on related inputs. Includes basic groceries, prescription drugs, medical devices, most exports, and most agricultural products.
Exempt: No tax charged and no ITCs claimable. Includes residential rent, most health and dental services, educational tuition, child care, and most financial services.

Each province also has specific PST/QST exemptions on top of the federal categories. Books are QST-exempt in Quebec but GST-taxable. Children’s clothing is PST-exempt in some PST provinces. Always check the relevant provincial bulletin for category-specific rules.

Sales Tax for Small Businesses Across Canada

Most small businesses register for GST/HST once worldwide taxable revenue exceeds $30,000 in a quarter or four consecutive quarters. Registration is a single process with CRA and covers all provinces — you don’t register separately per province for GST/HST. PST and QST require separate registrations with each relevant provincial ministry.

Filing frequency depends on revenue: annual filing below $1.5M in revenue, quarterly between $1.5M and $6M, monthly above $6M. CRA’s Quick Method election simplifies remittance for service businesses with under $400,000 in annual revenue. Pair this calculator with our markup calculator when setting prices and the profit percentage calculator when reviewing margins net of tax.

Common Mistakes Across Canadian Sales Tax

Using your province’s rate for every customer. Tax follows the customer in most cases.
Outdated Nova Scotia rate. Update to 14% as of April 1, 2025.
Treating PST like a federal tax. PST is provincial — separate registration, separate filing, no CRA ITCs.
Multiplying total × rate to back out tax. Always divide by (1 + rate).
Forgetting Quebec is administered by Revenu Québec, not CRA. Quebec businesses file GST and QST together through Revenu Québec.
Missing remote-seller PST obligations. Out-of-province online sellers may still owe PST/RST in BC, SK, MB depending on rules.

Disclaimer

This calculator is for informational purposes only. Canadian sales tax rates and rules change periodically; verify current rates with the Canada Revenue Agency, Revenu Québec, or your provincial finance ministry before relying on it for a business filing or contract. Consult a Canadian tax professional for advice specific to your situation.

Sources & References

GST/HST rates by province — Canada Revenue Agency
Excise Tax Act (R.S.C., 1985, c. E-15) — Government of Canada — Justice Laws Website
Provincial Sales Tax (PST) — British Columbia — Government of British Columbia
GST and QST — Businesses — Revenu Québec

Canada Sales Tax Calculator