What is HST in Canada?

HST (Harmonized Sales Tax) combines the 5% federal GST with a provincial component into one single tax. It is used in Ontario (13%), Nova Scotia (14% as of April 1, 2025), and New Brunswick, Newfoundland & Labrador, and Prince Edward Island (15% each). It is administered by the CRA.

When do I need to register for GST/HST in Canada?

You must register for GST/HST when your worldwide taxable supplies exceed CAD $30,000 in a single calendar quarter or over four consecutive calendar quarters. Taxi and ride-share drivers must register regardless of revenue. Charities have a higher threshold of $50,000.

What is the difference between GST and HST?

GST (Goods and Services Tax) is the federal 5% tax that applies across all of Canada. HST is a harmonized version that combines the federal GST with the provincial component into a single tax, used in Ontario and Atlantic provinces. Both are collected by the CRA.

Free GST/HST Calculator Canada — All 13 Provinces & Territories

Q: Does Alberta have HST or PST?

Alberta has no provincial sales tax. Only the federal 5% GST applies in Alberta, making it the lowest-taxed province for sales tax. The same applies to the territories: Yukon, Northwest Territories, and Nunavut.

Q: How do I calculate HST in Ontario?

Ontario HST is 13%. To add: multiply price by 1.13. Example: $100 × 1.13 = $113. To remove HST from an inclusive price: divide by 1.13. Example: $113 ÷ 1.13 = $100. The federal portion is 5% and the Ontario provincial portion is 8%.

Q: What changed with Nova Scotia HST in 2025?

On April 1, 2025, Nova Scotia decreased its provincial HST component from 10% to 9%, reducing the combined HST rate from 15% to 14%. This makes Nova Scotia the lowest HST province among the Atlantic provinces.

Select Province or Territory (2025 Rates)

Province

Ontario

Tax Type

HST

Federal + Provincial

Federal (GST)

CRA

Provincial

Ontario portion

Total Rate

13%

on taxable supplies

Add Tax · Ontario (HST 13%): Enter ex-tax price → HST 13% calculated as a single harmonized amount. Federal portion: 5%, Ontario provincial: 8%.

Enter Price Before Tax (CAD)

Pre-Tax Price

$0.00

Before tax

HST Amount

$0.00

@ 13%

Total Price
$0.00
Tax included

Full Tax Breakdown — Ontario (HST)

Pre-Tax Price $0.00

HST 13% $0.00

Federal GST component: $0.00 (5%) Provincial component: $0.00 (8%)

Total Price (Tax Included) $0.00

🍁 Rates at a Glance

Ontario13% HST

Nova Scotia Apr 202514% HST

NB / NL / PEI15% HST

BC5% GST + 7% PST

Manitoba5% GST + 7% RST

Saskatchewan5% GST + 6% PST

Quebec5% GST + 9.975% QST

Alberta / Territories5% GST only

📐 Tax Formulas (CRA)

ADD tax:

Total = Price × (1 + Rate/100)
Tax = Total − Price

REMOVE tax (reverse):

Price = Total ÷ (1 + Rate/100)
Tax = Total − Price

BC/MB/SK (two separate taxes):

GST = Price × 0.05
PST = Price × PST_rate
Total = Price + GST + PST

📋 CRA Key Thresholds

Small supplier limit$30,000

Charity threshold$50,000

Quick Method limit$400,000

Registration deadline29 days

Federal GST rate5% (all provinces)

GST / HST / PST Rates by Province (2025)

Canada's sales tax system has three components: GST (federal 5%, applies everywhere), HST (harmonized, used in Ontario and Atlantic provinces — it bundles federal GST with the provincial share into one tax), and PST/RST/QST (provincial taxes charged separately in BC, Manitoba, Saskatchewan, and Quebec). As of April 1, 2025, Nova Scotia reduced its HST from 15% to 14%. Alberta, Yukon, NWT, and Nunavut have no provincial sales tax — only 5% GST.

Province / Territory	Tax Type	GST	Provincial Rate	Total Rate	Notes
Ontario	HST	5%	8%	13%	Single HST invoice line
Nova Scotia	HST	5%	9%	14% Apr 2025	Decreased from 15% on Apr 1, 2025
New Brunswick	HST	5%	10%	15%	Single HST invoice line
Newfoundland & Labrador	HST	5%	10%	15%	Single HST invoice line
Prince Edward Island	HST	5%	10%	15%	Single HST invoice line
British Columbia	GST + PST	5%	7%	12%	Separate GST + PST lines
Manitoba	GST + RST	5%	7%	12%	RST = Retail Sales Tax
Saskatchewan	GST + PST	5%	6%	11%	Separate GST + PST lines
Quebec	GST + QST	5%	9.975%	14.975%	QST applied to same base as GST
Alberta	GST	5%	None	5%	No provincial sales tax
Yukon	GST	5%	None	5%	Territory — no territorial sales tax
Northwest Territories	GST	5%	None	5%	Territory — no territorial sales tax
Nunavut	GST	5%	None	5%	Territory — no territorial sales tax

GST vs HST vs PST

How Canada's Three-Layer Tax System Works

HST provinces (Ontario, Atlantic): One clean line on invoices. A contractor in Ontario charging $10,000 adds 13% HST ($1,300), for a total of $11,300. The CRA receives the full HST and shares the provincial 8% portion with Ontario.

GST + PST provinces (BC, MB, SK): Two separate taxes, filed separately. A $10,000 BC invoice shows GST $500 (to CRA) and PST $700 (to BC provincial government) — total $11,200. These cannot be combined on one line.

Quebec (GST + QST): Quebec administers both taxes through Revenu Québec. QST at 9.975% is applied to the same pre-tax price as GST. Total on $10,000: GST $500 + QST $997.50 = $11,497.50.

GST-only (Alberta, Territories): Canada's lowest-taxed regions. $10,000 + 5% GST = $10,500. No provincial layer.

Zero-Rated & Exempt Supplies

Frequently Asked Questions — Canada GST/HST

What is HST and how is it different from GST?

GST is the federal 5% Goods and Services Tax that applies across all of Canada. HST (Harmonized Sales Tax) combines the federal GST with the provincial component into a single tax. It's used in Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland & Labrador, and PEI (15% each). Both are collected and administered by the CRA.

What changed with Nova Scotia HST in 2025?

On April 1, 2025, Nova Scotia reduced its provincial HST component from 10% to 9%, bringing the combined HST rate down from 15% to 14%. This makes Nova Scotia the lowest-HST province among Atlantic Canada. Transitional rules apply for supplies that straddle the April 1 date.

Does Alberta charge HST or PST?

Neither. Alberta has no provincial sales tax at all. Only the federal 5% GST applies in Alberta, making it the lowest-taxed province for sales tax in Canada. The three territories (Yukon, NWT, Nunavut) are also GST-only at 5%.

When must a business register for GST/HST?

You must register when your worldwide taxable supplies exceed $30,000 in a single calendar quarter or over any four consecutive calendar quarters. You then have 29 days to register. Taxi and ride-share drivers must register from their first dollar. Charities have a higher $50,000 threshold.

How do I calculate HST in Ontario?

To add Ontario HST (13%): multiply the pre-tax price by 1.13. Example: $500 × 1.13 = $565. To remove HST from an inclusive price: divide by 1.13. Example: $565 ÷ 1.13 = $500. The federal portion is always 5/13 of the HST, and Ontario's provincial portion is 8/13.

What is Quebec QST?

Quebec Sales Tax (QST) is Quebec's provincial equivalent of PST, administered by Revenu Québec (not the CRA). The rate is 9.975% applied to the same pre-tax price as GST. Combined with the 5% federal GST, the total tax burden in Quebec is 14.975% — the highest in Canada.

What are Input Tax Credits (ITCs)?

ITCs allow GST/HST-registered businesses to recover the GST/HST paid on business purchases and expenses. For example, if you collected $2,000 HST from customers and paid $800 HST on business expenses, you remit only $1,200 to the CRA. This makes GST/HST a flow-through tax for businesses rather than a cost.

Are groceries taxed in Canada?

Basic groceries (most food for human consumption) are zero-rated at 0% GST/HST across Canada. However, snack foods, candy, soft drinks, and prepared/restaurant meals are taxable at the full rate. Provincial PST rules on food vary by province.

GST / HST / PST Rates by Province (2025)

How Canada's Three-Layer Tax System Works

What Is and Isn't Taxed

Also Try These Calculators

Frequently Asked Questions — Canada GST/HST