Canadian sales tax depends on the place of supply and the item. Current general rates include Ontario HST 13%, Nova Scotia HST 14% from 1 April 2025, GST 5% in non-HST jurisdictions, and separate PST/QST where applicable. Federal GST/HST treatment does not automatically determine the provincial exemption.

Formula

General invoice: tax-exclusive value × each applicable GST/HST and PST/QST rate. Extract an included price by dividing by 1 plus the sum of applicable rates. QST is applied to value before GST.

Examples

Nova Scotia inclusive total

CAD 114 contains value 100 and HST 14.

Quebec general sale

CAD 100 before tax gives GST 5 and QST 9.975, rounded to total 114.98.

A PRACTICAL GUIDE

When to use this calculator

Canadian sales-tax calculations depend on the place of supply and item treatment, not simply the country name. This calculator separates the applicable GST or HST and provincial components so that a quotation can be checked using the correct province and type of supply.

Information to prepare

Confirm the province or territory, transaction date and whether the entered amount includes tax. Separate differently treated items before applying rates. In Quebec, do not calculate QST on a subtotal that already includes GST when the supported rule uses the pre-GST value.

How to interpret the result

The tax base is the value to which the selected transaction treatment applies. An inclusive total already contains tax and requires a reverse calculation to recover its net value. These amounts are not interchangeable. Tax charged on an invoice, tax withheld by a customer and eligible input-tax credit describe different obligations. Subtracting two amounts in a cash breakdown does not establish that they have the same legal treatment. Check what each output represents before using it in an invoice or budget.

A practical comparison

When comparing two provincial prices, keep the same net item value and identify any differences in taxability as well as rates. Extracting an inclusive price requires the sum of the applicable components. Annual federal and provincial income tax belongs in the income-tax calculator and uses different bases.

Check your calculation step by step

  1. Match the figures to the selected period and use CAD for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
  2. Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
  3. Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.

Continue with a related calculation

These tools cover other questions in Canada. Choose the one that matches the amount you want to check:

If you are comparing countries

Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.

Explore all calculators for Canada

Frequently asked questions

Does a GST/HST exemption automatically remove PST/QST?

No. Select the federal treatment and separately enter any established provincial special rate or exemption. Use 0 for an established provincial exemption.

Does a PST override change HST?

No. The override is for separate PST/QST in a non-HST province. HST is the combined tax in participating provinces.

Are these the rates for all vehicles, accommodation and other special items?

No. The table contains general sales rates; provincial special rates, exemptions and additional levies must be determined for the item. The current table is not a historical-date rate lookup.

CHECK THE REFERENCES

Official sources