Sales tax calculator: GST, HST, QST and PST
Pick your province or territory to add the sales taxes to an amount, or take them out of a total. In Ontario, the HST is 13%, so $100 before tax is $113.00 with tax. In Quebec, the 5% GST and the 9.975% QST are both calculated on the price before tax, so $100 becomes $114.98.
Rates by province and territory
| Province or territory | Taxes | Total rate |
|---|---|---|
| Alberta | GST 5% | 5% |
| British Columbia | GST 5% and PST 7% | 12% |
| Manitoba | GST 5% and RST 7% | 12% |
| New Brunswick | HST 15% | 15% |
| Newfoundland and Labrador | HST 15% | 15% |
| Northwest Territories | GST 5% | 5% |
| Nova Scotia | HST 14% | 14% |
| Nunavut | GST 5% | 5% |
| Ontario | HST 13% | 13% |
| Prince Edward Island | HST 15% | 15% |
| Quebec | GST 5% and QST 9.975% | 14.975% |
| Saskatchewan | GST 5% and PST 6% | 11% |
| Yukon | GST 5% | 5% |
British Columbia's and Saskatchewan's PST and Manitoba's RST are provincial taxes, with their own rules and exemptions. Like the QST, they're calculated on the price before GST, and the GST isn't calculated on them. Sources: the Canada Revenue Agency, Revenu Québec, and the governments of British Columbia, Saskatchewan and Manitoba.
Do you have to register for the GST/HST and QST?
Three questions for a first answer.
Count your taxable sales before tax, including zero-rated sales, sales outside Canada and the sales of businesses associated with you. Don't count exempt sales, financial services or the sale of your capital property.
Frequently asked questions
How do you calculate the GST and QST?
Multiply the amount before tax by 5% for the GST and by 9.975% for the QST, then add them up. The QST is calculated on the price before GST, not on the GST. On $100, that's $5.00 of GST, $9.98 of QST and $114.98 in all.
How do you take the taxes out of a tax-included amount?
Divide the total by 1.14975 in Quebec, 1.13 in Ontario or 1.05 in Alberta: the result is the amount before tax. For example, $114.98 divided by 1.14975 is $100.00.
What is the QST rate?
9.975%, since January 1, 2013. With the 5% GST, the combined rate in Quebec is 14.975%.
When do you have to register for the GST/HST and QST?
As soon as your taxable sales go over $30,000 in a single calendar quarter, or in total over the last four calendar quarters. Taxi and commercial ride-sharing drivers must register from their first ride, whatever their income.
Your GST/HST and QST returns, prepared and filed for you
They're included in our bookkeeping plan, from $49.99 a month, plus taxes. If you aren't registered yet, we take care of the registration.
General information, not tax advice. Rules change and depend on your situation. Confirm with the CRA, Revenu Québec, or your bookkeeper.