GST/HST Calculator — Sales Tax, Quick Method & ITCs
Three tools in one: add or remove sales tax on any price, run the Quick Method of Accounting with the 1% credit on your first $30,000 of supplies, or compute net remittance after Input Tax Credits under the Regular Method — for every Canadian province and territory.
Add or Remove Sales Tax
HST — 13.0% total
Canadian Sales Tax Explained
GST (5%): Federal Goods and Services Tax applies across Canada. Ontario, Nova Scotia, New Brunswick, Newfoundland, and PEI have harmonized it with their provincial tax into a single HST.
HST: Harmonized Sales Tax = GST + provincial portion, collected as one payment. Rates: Ontario 13%, Nova Scotia 14% (cut from 15% on 1 April 2025), and New Brunswick / Newfoundland / PEI 15%.
PST/RST: BC (7%), Saskatchewan (6%), and Manitoba (7%) collect PST separately from GST. Not all goods and services are PST-taxable.
QST: Quebec's 9.975% provincial sales tax is administered by Revenu Québec, separate from CRA.
Registration threshold: If your worldwide taxable revenues exceed $30,000 in any 12-month period, you must register for a GST/HST account.
Sales tax rate by province (2026)
Combined sales tax rate for every Canadian province and territory. HST is collected as one payment by the CRA; PST/RST/QST is collected separately on top of the 5% federal GST.
| Province / territory | GST | Provincial | Total | Type |
|---|---|---|---|---|
| Ontario | 5% | 8% | 13% | HST |
| New Brunswick | 5% | 10% | 15% | HST |
| Newfoundland & Labrador | 5% | 10% | 15% | HST |
| Nova Scotia | 5% | 9% | 14.0% | HST |
| Prince Edward Island | 5% | 10% | 15% | HST |
| British Columbia | 5% | 7.0% | 12% | GST+PST |
| Manitoba | 5% | 7.0% | 12% | GST+PST |
| Saskatchewan | 5% | 6% | 11% | GST+PST |
| Quebec | 5% | 9.975% | 14.975% | GST+QST |
| Alberta | 5% | — | 5% | GST |
| Northwest Territories | 5% | — | 5% | GST |
| Yukon | 5% | — | 5% | GST |
| Nunavut | 5% | — | 5% | GST |
Nova Scotia cut its HST from 15% to 14% effective 1 April 2025. Quebec's QST (9.975%) and the BC/SK/MB PST are charged on the pre-GST price and administered separately from the CRA.
Worked example — $1,000 invoice
Ontario (13% HST): $1,000 × 13% = $130 tax → $1,130 total. To extract tax from a $1,130 tax-included price: $1,130 − $1,130 ÷ 1.13 = $130.
Nova Scotia (14% HST): $1,000 × 14% = $140 tax → $1,140 total.
British Columbia (5% GST + 7% PST): $50 GST + $70 PST = $120 tax → $1,120 total. Only the $50 GST is recoverable as an input tax credit; the PST is a cost.
Quick Method of Accounting
The Quick Method simplifies GST/HST for small businesses: charge tax at the normal rate, but remit a flat percentage of your tax-included sales instead of tracking ITCs on every purchase.
- HST 15% provinces (NB/NL/PE): 10.0% (services) / 5.0% (goods reseller)
- HST 14% (Nova Scotia, since 1 Apr 2025): 9.4% / 4.7%
- HST 13% (Ontario): 8.8% / 4.4%
- Non-participating (AB/BC/SK/MB/QC/NT/YT/NU): 3.6% / 1.8%
1% credit: you also deduct 1% of the first $30,000 of eligible supplies each fiscal year — this is not first-year-only, it applies every year.
Eligibility cap: worldwide taxable supplies (tax-included) must stay below $400,000 over the last 4 consecutive quarters. Professionals (accountants, lawyers, financial consultants) are not eligible. Elect using Form GST74.
Regular Method — Input Tax Credits
Under the Regular Method, you remit GST/HST collected minus Input Tax Credits on your eligible business purchases. ITCs recover only the federal GST/HST portion:
- HST provinces: you recover the full HST (13% or 15%) on eligible inputs.
- GST-only (AB/NT/YT/NU): you recover 5% GST.
- GST + PST (BC/SK/MB): only the 5% GST is recoverable; PST/RST is a cost.
- GST + QST (Quebec): 5% GST via CRA ITC; the 9.975% QST is recovered separately via Revenu Québec Input Tax Refunds (ITRs).
If your ITCs exceed tax collected in a period, you get a refund from CRA.
Frequently asked questions
What is the GST rate in Canada?
The federal Goods and Services Tax (GST) rate is 5% and applies across all of Canada. Some provinces have harmonized their provincial sales tax with the GST into a single Harmonized Sales Tax (HST), while others charge provincial sales tax (PST/RST/QST) separately.
Which provinces charge HST?
Ontario (13%), Nova Scotia (14% since 1 April 2025), New Brunswick (15%), Newfoundland and Labrador (15%), and Prince Edward Island (15%) charge HST. The HST combines the 5% federal GST with the provincial portion into a single tax collected by the CRA.
When do I need to register for a GST/HST account?
You must register for a GST/HST account if your worldwide taxable revenues exceed $30,000 in any 12-month period. Once registered, you charge GST/HST on sales and can claim input tax credits (ITCs) to recover the GST/HST you paid on business expenses.
What is the GST/HST Quick Method of Accounting?
The Quick Method lets small businesses remit a flat percentage of tax-included sales instead of tracking ITCs on every purchase. Remittance rates: 8.8% (ON service) / 4.4% (ON retailer), 9.4% / 4.7% in Nova Scotia (14% HST), 10.0% / 5.0% in the 15% HST provinces (NB/NL/PE), and 3.6% / 1.8% in non-participating provinces. You also get a 1% credit on the first $30,000 of eligible supplies each fiscal year. Eligibility cap: $400,000 tax-included worldwide supplies in the last 4 quarters. Elect using Form GST74.
Should I use the Quick Method or Regular Method with ITCs?
Use Regular Method + ITCs when you have high GST/HST on business inputs (e.g. retailers buying inventory, agencies with lots of subcontractors). Use Quick Method when your inputs are low relative to sales (e.g. service businesses with mostly labour costs). The comparison card on this page shows which method is better on your specific input mix.
Can I claim ITCs on PST or QST?
No. PST/RST in BC, Saskatchewan, and Manitoba is not recoverable — it is a cost of doing business. QST paid in Quebec is recoverable, but through Revenu Québec's separate Input Tax Refund (ITR) system — not via federal ITCs. Only the 5% GST portion of your purchases is recoverable federally in those provinces.
Sources
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Last updated June 2026. GST/HST/PST/QST rates verified against CRA (incl. Nova Scotia's 1 Apr 2025 cut to 14%).