GST / HST Calculator

How This GST HST Calculator Works

The Canada Revenue Agency administers both the federal 5% Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) used in five provinces. Whether a transaction is subject to GST or HST depends on the customer’s province under the CRA’s place-of-supply rules. This GST HST calculatorhandles all 13 jurisdictions in one place — pick a province and it applies the correct rate, including PST or QST where those apply alongside GST.

Use this calculator when you sell across multiple provinces and need a single tool that picks the right tax automatically. For a province-specific page, see the GST calculator, HST calculator, Quebec sales tax calculator, or GST + PST calculator.

GST vs HST: What’s the Difference?

GST is the 5% federal tax that applies to most goods and services nationwide. HST bundles GST with a participating province’s provincial sales tax into a single combined rate, also administered by CRA. From a business perspective the bookkeeping is similar — both are filed on the same GST/HST return, and Input Tax Credits apply identically. The visible difference is the rate on receipts: 5% GST in Alberta, 13% HST in Ontario, 15% HST in PEI.

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

Place-of-Supply: Which Province’s Rate to Use

CRA’s place-of-supply rules generally tie the tax rate to where the customer is. The most common scenarios:

• Tangible goods. Rate is set by the destination province — where the goods are delivered.
• Most services. Rate follows the address of the customer (or where the service is performed for personal services).
• Digital products and SaaS. Generally the customer’s usual place of residence or business.
• Real property. Rate of the province where the property is located.
• Vehicle sales. Specific rules depending on private-vs-dealer sale and registration province.

For most small businesses selling online, the simple rule is: charge the rate of the customer’s shipping or billing province. The calculator above lets you switch provinces quickly without changing pages.

GST/HST Formulas

• GST = Subtotal × 0.05
• HST = Subtotal × HST rate (0.13, 0.14, or 0.15)
• Total (GST-only) = Subtotal × 1.05
• Total (HST) = Subtotal × (1 + HST rate)
• Reverse = Total ÷ (1 + combined tax rate)

Examples: Alberta $200 × 1.05 = $210.00 total. Ontario $200 × 1.13 = $226.00 total. PEI $200 × 1.15 = $230.00 total. Reverse: an Ontario $226.00 receipt ÷ 1.13 = $200.00 pre-tax with $26.00 HST.

GST/HST Registration and Filing

GST/HST registration is a single registration with CRA covering all provinces. The small-supplier threshold is $30,000 in worldwide taxable revenue in any calendar quarter or across four consecutive quarters — once you cross it, registration is mandatory. Voluntary registration is available below that threshold and lets you claim Input Tax Credits for GST/HST paid on inputs.

Filing frequency depends on revenue: annually for under $1.5M, quarterly for $1.5M–$6M, monthly above. The return tracks total taxable sales, GST/HST collected, and ITCs. You remit the difference. PST in BC, Saskatchewan, and Manitoba is filed separately through the relevant provincial finance ministry, not on the GST/HST return. QST in Quebec is filed through Revenu Québec, often on a combined GST + QST return. Pair this calculator with our markup calculator and profit percentage calculator when setting prices for multi-province customers.

Input Tax Credits: Recovering GST/HST You Paid

Registered businesses claim Input Tax Credits (ITCs) for GST/HST paid on goods and services used in commercial activity. The ITC rate matches the tax paid: 5% on Alberta inputs, 13% on Ontario inputs, 15% on Atlantic inputs. ITCs reduce your remittance dollar-for-dollar. Keep supplier invoices showing the supplier’s GST/HST number, transaction date, and tax amount for all inputs over $30 — CRA can deny ITCs without this documentation.

The Quick Method election simplifies remittance for many small businesses: instead of tracking every ITC, you remit a flat percentage of GST/HST-inclusive sales and keep the difference. Eligibility caps at $400,000 of annual taxable sales. The method usually benefits service businesses with low input costs.

Common GST/HST Mistakes

• Charging your home province’s rate to all customers. Place-of-supply rules send the rate with the customer.
• Mixing up the Nova Scotia rate. 14% since April 1, 2025 — not 15%.
• Treating PST as GST. PST is provincial, not federal, and not claimable as a CRA ITC.
• Multiplying a total by the tax rate to back it out. Always divide by (1 + rate).
• Forgetting Quebec is separate. Quebec uses GST + QST administered by Revenu Québec, not HST through CRA.

Disclaimer

This calculator is for informational purposes only. GST/HST rates and rules change; verify current rates with the Canada Revenue Agency before relying on a calculation for a business filing or contract. Consult a Canadian tax professional for advice on registration, ITCs, or place-of-supply.