Canada has five sales tax systems in one country. The federal 5% GST applies everywhere, five provinces combine it with their provincial tax into a single HST, and four provinces charge their own PST, RST or QST on top of GST. This calculator adds or removes the right tax for any province or territory using the Canada Revenue Agency's current rates, including Nova Scotia's HST cut to 14% from 1 April 2025.
Figures checked against the CRA's GST/HST rates page. Prices and rules change, so confirm with the official source before relying on them.
How it works
HST provinces: Ontario 13%; Nova Scotia 14%; New Brunswick, Newfoundland and Labrador, and Prince Edward Island 15%. GST-only: Alberta, Yukon, the Northwest Territories and Nunavut at 5%. GST plus provincial tax: British Columbia 5% + 7% PST, Manitoba 5% + 7% RST, Saskatchewan 5% + 6% PST, and Quebec 5% + 9.975% QST.
To add tax, multiply the pre-tax amount by each rate. To remove tax from a total, divide by 1 plus the combined rate: $1,130 including Ontario HST is $1,130 ÷ 1.13 = $1,000 before tax. Subtracting 13% of $1,130 would give the wrong answer.
Which province's rate applies depends on the place-of-supply rules, which usually means where the customer receives the goods or service. A freelancer in Alberta billing a client in Ontario generally charges 13% HST, not 5%.
You must register for GST/HST once your taxable sales pass $30,000 over four consecutive calendar quarters (the small supplier threshold). Services exported to clients outside Canada are generally zero-rated, meaning you charge 0% but can still claim input tax credits.
A worked example
A $1,000 invoice to a client in Ontario adds $130 of HST, for $1,130. The same invoice to a client in Quebec adds $50 of GST and $99.75 of QST, for $1,149.75. In British Columbia, a taxable sale adds $50 of GST and $70 of PST, for $1,120.
Questions people ask
What is the GST/HST rate in each province?
5% GST in Alberta and the territories; 13% HST in Ontario; 14% HST in Nova Scotia; 15% HST in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. BC, Manitoba, Saskatchewan and Quebec charge 5% GST plus their own provincial tax.
Do freelancers have to charge GST/HST?
Once your worldwide taxable sales pass $30,000 in four consecutive quarters, you must register and charge it. Below that you're a small supplier and can register voluntarily, which lets you claim back GST/HST paid on business expenses.
Do I charge GST/HST to clients outside Canada?
Services supplied to non-resident clients are often zero-rated, so you charge 0%, but the rules have conditions. Check the CRA's guidance on exported services for your situation.
How do I calculate GST backwards from a total?
Divide the total by 1 plus the rate, then subtract. For $105 including 5% GST: $105 ÷ 1.05 = $100, so the GST is $5. The calculator's "remove tax" option does this for any province.
When did Nova Scotia's HST change?
Nova Scotia's HST fell from 15% to 14% on 1 April 2025, when the provincial portion dropped from 10% to 9%. Invoices dated from that day use 14%.