Every province and territory, at the rates the CRA publishes today — including the Nova Scotia reduction to 14%.
Total including tax
$113.00
Ontario — combined rate 13%
Price before tax
$100.00
Total tax
$13.00
HST at 13%
$13.00
Subtotal
$100.00
Ontario charges a single harmonised tax, so there is no separate provincial line.
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About the Canadian GST/HST Calculator
Canadian sales tax is decided by where the sale happens, not by what is being sold or who is selling it. That single fact makes a generic percentage box the wrong tool: the same hundred dollars attracts five dollars of tax in Alberta and fifteen in Prince Edward Island, and the arithmetic in between is not always a single multiplication.
Three arrangements are in use, and they are genuinely different rather than cosmetic variants. Five provinces charge a Harmonised Sales Tax, a single rate combining the federal and provincial shares and administered federally. Four provinces charge the 5% federal GST alongside a separate provincial tax of their own. Alberta and the three territories charge the federal 5% and nothing else.
One rate on this page is worth checking against whatever tool you used last. Nova Scotia charged 15% for years and now charges 14%, following the reduction its government announced in December 2024. A great many calculators still have the old figure, and every Nova Scotian total they produce is a percentage point too high.
Mathematical Formula & Logic
Adding tax to a price before tax:
Tax = Price x (federal rate + provincial rate)
Total = Price x (1 + federal rate + provincial rate)
Removing tax from a total that already includes it:
Price = Total / (1 + federal rate + provincial rate)
The detail that decides whether an implementation is right is the word "plus" in those brackets. Where a province charges two taxes, both are applied to the same pre-tax price and then added. They are not stacked on one another.
The Canada Revenue Agency states the rule directly: where provincial sales tax is charged in the place of supply, the GST is calculated on the price without the PST. So in Quebec a $100 sale attracts $5.00 of GST and $9.975 of QST, both measured against $100, for a total of $114.98.
Quebec did work the other way once. Until 2013 the QST was charged on the GST-inclusive amount, which on the same sale would give $100 x 1.05 x 1.09975 = $115.47. Any calculator written before that change and never revisited overcharges by roughly half a percent, and the error is small enough to survive a casual glance at a receipt.
The same distinction governs the reverse calculation, where it does more damage. To strip tax from a $114.98 Quebec total you divide once by 1.14975 and get $100.00 exactly. Dividing by 1.09975 and then by 1.05 divides by 1.1547 in total and returns $99.57 — an understatement that would quietly under-report revenue on every line of a sales ledger.
Step-by-Step Example
Ontario, adding tax to a $250 invoice.
1. Ontario charges 13% HST, a single harmonised rate.
2. Tax = 250 x 0.13 = $32.50.
3. Total = $282.50.
British Columbia, the same invoice.
1. BC charges 5% GST and 7% PST, administered separately.
2. GST = 250 x 0.05 = $12.50. PST = 250 x 0.07 = $17.50.
3. Both sit on the pre-tax $250, so the total is $280.00 and the combined burden is 12%.
Quebec, the same invoice.
1. Quebec charges 5% GST and 9.975% QST.
2. GST = $12.50. QST = 250 x 0.09975 = $24.94.
3. Total = $287.44. Compounding the QST on the GST-inclusive amount would give $288.68, which is $1.24 too much on a single invoice and compounds across a ledger.
Working backwards from a receipt.
A Nova Scotian receipt shows $114.00 including tax and you need the pre-tax figure for a expense claim.
1. Nova Scotia charges 14% HST.
2. Price = 114.00 / 1.14 = $100.00.
3. Tax = $14.00.
Had you assumed the old 15% rate, you would have divided by 1.15 and recorded $99.13 with $14.87 of tax — wrong on both lines, and wrong in a direction that overstates recoverable input tax credits.
Where the tax lands is not where you are
The rate follows the place of supply, which for most retail sales is where the customer receives the goods or takes delivery of the service, not where the seller is registered. An Alberta business shipping to Ontario generally charges 13%, not 5%. CRA publishes detailed place-of-supply rules for the cases where that is genuinely unclear, such as services delivered remotely.
Reference Data & Values
province
regime
federal
provincial
combined
Alberta
GST only
5%
—
5%
Northwest Territories
GST only
5%
—
5%
Nunavut
GST only
5%
—
5%
Yukon
GST only
5%
—
5%
Saskatchewan
GST + PST
5%
6% PST
11%
British Columbia
GST + PST
5%
7% PST
12%
Manitoba
GST + RST
5%
7% RST
12%
Ontario
HST
13%
—
13%
Nova Scotia
HST
14%
—
14%
Quebec
GST + QST
5%
9.975% QST
14.975%
New Brunswick
HST
15%
—
15%
Newfoundland and Labrador
HST
15%
—
15%
Prince Edward Island
HST
15%
—
15%
Frequently Asked Questions
Five provinces charge a single harmonised rate: Ontario 13%, Nova Scotia 14%, and New Brunswick, Newfoundland and Labrador and Prince Edward Island 15%. Alberta, the Northwest Territories, Nunavut and Yukon charge only the 5% federal GST. British Columbia, Manitoba, Saskatchewan and Quebec charge 5% GST plus a separate provincial tax, giving combined rates of 12%, 12%, 11% and 14.975% respectively.
The province reduced its HST from 15% to 14%, announcing the change and publishing transitional rules in December 2024. The CRA rate table shows 14% today. Calculators still carrying 15% overstate the tax on every Nova Scotian sale, and when used in reverse they understate the pre-tax price as well.
No, not since 2013. Both taxes are calculated on the price before tax and then added. CRA is explicit that where provincial sales tax applies, the GST is computed on the price without the PST. A $100 sale attracts $5.00 GST and $9.975 QST for a total of $114.98. Compounding, which was the pre-2013 rule, would give $115.47.
Divide the total by one plus the combined rate, once. In Ontario that means dividing by 1.13; in Quebec by 1.14975. Do not divide by each tax in turn — that implies the taxes were compounded, divides by 1.1547 instead of 1.14975, and returns $99.57 where the correct answer is $100.00.
GST is the 5% federal tax charged everywhere. HST is that federal tax merged with a provincial one into a single rate collected federally. PST is the separate provincial tax in British Columbia and Saskatchewan, RST is Manitoba's equivalent, and QST is Quebec's, each administered by its own province. The practical difference is administrative: an HST province gives you one number and one return, a PST province gives you two of each.
Alberta and the three territories, at 5%. None of them levies a general provincial sales tax, so only the federal GST applies. The highest is 15%, charged by New Brunswick, Newfoundland and Labrador and Prince Edward Island — a three-times difference on identical goods.
Generally the rate of the province where the customer receives the goods or services, not where your business is located. An Alberta seller shipping to an Ontario customer charges 13%. CRA publishes place-of-supply rules covering the harder cases, particularly services and digital products delivered remotely.
No. It applies the standard rate, which is correct for most retail sales. Basic groceries, prescription drugs and most exports are zero-rated, meaning no tax is charged, and some provinces apply point-of-sale rebates to specific categories such as books or children's clothing. Those cases need the CRA guidance on type of supply rather than a rate calculation.