Canada GST / HST Sales Tax Calculator

To extract sales tax from a receipt total, divide the gross amount by (1 + Tax Rate). For example, in Ontario with 13% HST: Net Subtotal = Gross Total ÷ 1.13. The tax paid is Gross Total minus Net Subtotal. For an Atlantic province with 15% HST, divide by 1.15. In Quebec with 14.975% combined tax, divide by 1.14975.

Five provinces use a single Harmonized Sales Tax (HST) administered by the CRA: Ontario (13%), Nova Scotia (15%), New Brunswick (15%), Newfoundland & Labrador (15%), and Prince Edward Island (15%). Four provinces collect separate provincial sales taxes alongside 5% GST: British Columbia (7% PST), Saskatchewan (6% PST), Manitoba (7% RST), and Quebec (9.975% QST). Alberta and the three territories (YT, NT, NU) have no provincial sales tax and charge only 5% GST.

Under CRA statutory guidelines, sole proprietors, independent contractors, and corporations qualify as "small suppliers" and are exempt from mandatory GST/HST registration if their worldwide taxable gross revenues do not exceed $30,000 over a single calendar quarter or four consecutive quarters. Once you exceed $30,000, you must register for a CRA GST/HST program account and charge sales tax.

Zero-rated supplies are taxed at 0%, but businesses can claim Input Tax Credits (ITCs) to recover GST/HST paid on related commercial purchases (examples: basic groceries, prescription drugs, medical devices, and export services). Exempt supplies are not subject to sales tax, but the seller cannot claim ITCs on expenses incurred to provide them (examples: residential rent, standard healthcare services, and educational courses).

Quebec Sales Tax (QST) is set at 9.975% and is administered by Revenu Quebec. Since 2013, QST is calculated directly on the selling price before federal GST (not compounded). Therefore, an item sold in Quebec incurs 5.0% GST and 9.975% QST, resulting in an exact combined rate of 14.975%.