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GST/HST Calculator (Canada)

GST/HST Calculator (Add Sales Tax)

Reverse GST/HST Calculator (Subtract Sales Tax)

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

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

As a value-added tax, only the final consumer pays the GST/HST – purchases by business at other stages of production do not pay GST/HST (they are charged GST/HST, however, those charges act as a credit against the GST/HST they charge).

The difference between GST and HST is that GST is a national sales tax, while HST is a blend of national and provincial sales tax collected by the Canada Revenue Agency.

Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador use the HST. All other provinces and territories collect GST.

In provinces with HST there are no goods or services that are only charged the GST portion of the tax.

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

PST (Provincial Sales Tax – B.C. and Saskatchewan), and RST (Retail Sales Tax – Manitoba) are not a value-added tax on purchases – they are direct consumption taxes.

Provincial sales taxes are collected and administered by their respective provinces. British Columbia and Saskatchewan collect PST, Quebec collects QST, and Manitoba collects RST.

Some provinces with provincial sales tax charge different rates for items. For example, Manitoba does not charge RST on lodging and hotel room fees, even though the GST rate still applies. Quebec does not charge QST on books but does charge an additional tax on hotel accommodation depending on the region of the province. BC has a variety of different provincial rates depending on the item (for example electricity is 3.5% and liquior is 10%).

The province of Alberta and the territories of the Yukon, Nunavut, and the Northwest Territories only collect GST, there is no provincial sales tax component.

Rates

Canada’s current GST (national) rate is 5%. Provincial rates are as follows:

  • 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 often have a list of different items that are exempt.

How to calculate GST (formula)

GST is calculated by multiplying 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

How to calculate reverse GST (formula)

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