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GST/HST Calculator (Canada)

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LAST UPDATE: September 25th, 2020

GST/HST Calculator (Add Sales Tax)

Reverse GST/HST Calculator (Subtract Sales Tax)

Definition – What are GST, HST, PST, QST, and RST?

GST (Goods and Services Tax) and HST (Harmonized Sales Tax) are value-added taxes on purchases.

As a value-added tax, only the final consumer pays the GST/HST. Purchases by a business at other stages of production do not pay GST/HST. Any GST/HST charges act as a credit against the GST/HST they charge.

GST is a national sales tax. HST is also a national sales tax, but includes provincial sales tax. The Canada Revenue Agency collects both GST and HST.

Ontario, New Brunswick, Nova Scotia, P.E.I, and Newfoundland and Labrador use the HST. All other provinces and territories collect GST.

QST (Quebec Sales Tax) is a value-added tax that is managed by the government of Quebec. Like the GST/HST, only the final consumer pays the tax. The government of Quebec manages it.Some items may apply to QST and not GST, and some items may apply to GST and not QST.

PST & RST (Provincial Sales Tax in B.C. and Saskatchewan and Retail Sales Tax in Manitoba) are direct consumption taxes.

Provinces directly collect and administer PST and RST programs.

Provinces with provincial sales tax can charge different rates for items. In Manitoba there is no RST on lodging and hotel room fees (GST still applies). Quebec does not charge QST on books, but charges a tax on hotel accommodation in some parts of the province. B.C. has different PST rates depending on the item (e.g. electricity is 3.5% and liquor is 10%).

Alberta and the Yukon, Nunavut, and the Northwest Territories only collect GST. There is no provincial sales tax component in these regions.

Rates

Canada’s current GST (national) rate is 5%.

Provincial rates are:

  • Alberta – GST only – 5%
  • British Columbia – GST (5%) & PST (7%) – Total of 12%
  • Manitoba – GST (5%) & RST (8%) – Total of 13%
  • New Brunswick – HST (15%) (provincial portion is 10%)
  • Newfoundland and Labrador – HST (15%) (provincial portion is 10%
  • Northwest Territories – GST only – 5%
  • Nova Scotia – HST (15%)  (provincial portion is 10%)
  • Nunavut – GST (5%) only
  • Ontario – HST (13%) (provincial portion is 8%)
  • Prince Edward Island – HST (15%) (provincial portion is 10%)
  • Quebec – GST (5%) & QST (9.975%) – Total of 14.975%
  • Saskatchewan – GST (5%) & PST (6%) – Total of 11%
  • Yukon – GST (5%) only

What goods and services are not charged GST/HST?

Canada Revenue Authority keeps a record of goods and services not charged GST/HST or are zero-rated.

Popular (but not all) categories are:

  • Basic Groceries
  • Prescription Drugs
  • Medical services performed for medical reasons
  • Exports
  • International Travel

Provinces with their own sales tax have a list of different items that are exempt.

Formula – How to calculate GST

Multiply the GST rate (5% in Canada) by the total pre-tax cost. The cost of GST is then added to the purchase.

Example: $75 of goods x 5% GST = $3.75 GST

$75 of goods + $3.75 GST = $78.75 total

Formula – How to calculate reverse GST

To find the GST from a total, divide the total amount by the GST rate divided by 100 and plus 1.

Example: $70 total (with GST) at 5% GST rate

(5% ÷ 100) + 1 = 0.05 + 1 = 1.05

$70 ÷ 1.05 = $66.67 cost before GST

GST refunds (tourism & business)

There are no tourist refunds for GST/HST or any of the provincial sales taxes in Canada.

Businesses are eligible to reclaim their costs that include GST/HST and QST. For more information and how to register see the Canada Revenue Agency page on GST/HST and the Revenue Quebec page on QST.

Sources and more resources