Quick answer
The sales tax you pay depends on your province: multiply the pre-tax price by 1 plus the combined rate, from 5% (GST only) in Alberta and the three territories up to 15% HST in New Brunswick, Newfoundland and Labrador and PEI. On a $250 purchase that's $282.50 in Ontario (13% HST), $277.50 in Saskatchewan (5% GST plus 6% PST), and $287.44 in Quebec (5% GST plus 9.975% QST).
How Canada's sales tax actually splits up
Every taxable sale in Canada carries the federal Goods and Services Tax (GST) at 5% (a zero-rated sale, such as basic groceries, is taxable at 0%), and in addition most provinces and territories add their own tax. That provincial layer shows up in one of three shapes: five provinces — Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island — have harmonized their provincial tax with the federal GST into a single Harmonized Sales Tax (HST), collected and administered by the CRA as one line on the receipt. British Columbia, Saskatchewan and Manitoba instead run their own separate Provincial Sales Tax (PST) or, in Manitoba's case, Retail Sales Tax (RST) — a second tax charged alongside GST, not blended into it. Quebec goes a step further with its own Quebec Sales Tax (QST), generally administered by the provincial agency Revenu Québec rather than the CRA. And four jurisdictions — Alberta, the Northwest Territories, Nunavut and Yukon — charge no provincial or territorial sales tax at all, so only the 5% GST applies there.
Whichever shape a province uses, the arithmetic for the shopper works out the same at the general rates used here: every tax component is calculated on the same pre-tax price and added together, so none is calculated on top of another. An HST rate is simply a province's decision to pre-add its own rate to GST and collect the sum as one number instead of two. A few special cases fall outside this calculator: GST is charged on top of federal duties (Excise Tax Act s. 154(2)(a)), and on top of a provincial tax whose rate is above the limit in the Taxes, Duties and Fees (GST/HST) Regulations (the greater of 12% and the province's general rate plus 4%), as with BC's PST on vapour products and on some vehicles.
The formula
Adding tax to a pre-tax price is one multiplication:
e.g. Ontario (13% HST): Total = Price × 1.13
Where a province charges GST and a separate PST/RST/QST, each is worked out independently on the same pre-tax price and then summed (at the general rates used here, never compounded on top of each other):
PST (or RST/QST) = Price × provincial rate
Total = Price + GST + PST
Reversing the calculation — recovering the pre-tax price from a total that already includes tax — just runs the first formula backwards:
Tax amount = Total − Pre-tax price
The divisor is simply 1 plus whatever combined rate applies: 1.05 in the four GST-only jurisdictions, 1.11 in Saskatchewan, 1.12 in British Columbia and Manitoba, 1.13 in Ontario, 1.14 in Nova Scotia, 1.14975 in Quebec, and 1.15 in New Brunswick, Newfoundland and Labrador, and PEI.
Each tax line is rounded to the nearest cent, with half a cent or more rounding up, and the total is the price plus the lines as shown, so the table always adds up. That is the rule for GST and HST (Excise Tax Act s. 165.2(2)), for the PST in British Columbia (Provincial Sales Tax Act s. 7(1)) and in Saskatchewan (Provincial Sales Tax Act s. 5(21)), and the one Revenu Québec gives for the QST; Manitoba's RST is rounded the same way here. One Saskatchewan rule is not applied: its Act charges no PST on a purchase of 25 cents or less and at least 3 cents on one of 26 to 49 cents (s. 5(18) to (20)), so under 50 cents the Saskatchewan PST line here can be a cent or two off. Quebec is calculated in two steps, GST and QST each on the pre-tax price and each rounded, which Revenu Québec allows; a register that applies 14.975% in one step can land a cent away. A bill with several items can also be taxed on its total (s. 165.2(1)), so a receipt can differ from this calculator by a cent or more. In reverse mode the calculator looks for the pre-tax price whose rounded lines add back to the total you typed; when no price does, it shows the nearest one, puts the odd cent in the tax line and says so under the amount.
Worked example — a $250 purchase, three ways
Take the same $250 pre-tax price and run it through three different tax systems to see exactly how the pieces differ.
- Ontario (HST, 13%): Total = $250 × 1.13 = $282.50. The receipt shows one $32.50 HST line — there is no separate GST or provincial figure to see.
- Saskatchewan (GST + PST): GST = $250 × 5% = $12.50. PST = $250 × 6% = $15.00, calculated on the same $250, not on $262.50. Total = $250 + $12.50 + $15.00 = $277.50, shown as two separate tax lines.
- Quebec (GST + QST): GST = $250 × 5% = $12.50. QST = $250 × 9.975% = $24.9375, rounded to $24.94, also calculated on the pre-tax $250. Total = $250 + $12.50 + $24.94 = $287.44.
Reverse case: someone hands you a receipt totalling $282.50 from that same Ontario purchase, with no other detail. Pre-tax price = $282.50 ÷ 1.13 = $250.00, and the HST portion is $282.50 − $250.00 = $32.50 — exactly what this calculator's reverse mode returns for Ontario.
GST, HST and PST/RST/QST rates by province and territory (2026)
Every rate below is the standard consumer rate applied to a typical taxable sale. A jurisdiction using HST shows its GST and provincial shares as the two components that were pre-blended into that single rate, not as separate lines a receipt would show.
| Province / territory | GST | Provincial component | Combined rate | Verified |
|---|---|---|---|---|
| Alberta | 5% | — | 5.0% | canada.ca, Oct 2026 |
| British Columbia | 5% | 7% PST | 12.0% | gov.bc.ca, Sep 2026 |
| Manitoba | 5% | 7% RST | 12.0% | gov.mb.ca, read Oct 2026 |
| New Brunswick | 5% (in HST) | 10% (in HST) | 15.0% | canada.ca, Oct 2026 |
| Newfoundland and Labrador | 5% (in HST) | 10% (in HST) | 15.0% | canada.ca, Oct 2026 |
| Northwest Territories | 5% | — | 5.0% | canada.ca, Oct 2026 |
| Nova Scotia | 5% (in HST) | 9% (in HST) | 14.0% | NS Gov't, Oct 2024, eff. Apr 2025 |
| Nunavut | 5% | — | 5.0% | canada.ca, Oct 2026 |
| Ontario | 5% (in HST) | 8% (in HST) | 13.0% | canada.ca, Oct 2026 |
| Prince Edward Island | 5% (in HST) | 10% (in HST) | 15.0% | canada.ca, Oct 2026 |
| Quebec | 5% | 9.975% QST | 14.975% | Revenu Québec, read Oct 2026 |
| Saskatchewan | 5% | 6% PST | 11.0% | saskatchewan.ca, read Oct 2026 |
| Yukon | 5% | — | 5.0% | canada.ca, Oct 2026 |
Nova Scotia's HST cut, and British Columbia's 2026 PST changes
Nova Scotia cut its provincial HST share from 10% to 9%, which dropped the province's combined rate from 15% to 14%, effective April 1, 2025, so the lower rate has applied for the whole of 2026. British Columbia's Budget 2026 changed its PST in two ways for October 1, 2026, and only one of them went ahead. The extension of the 7% PST to professional services (accounting, bookkeeping and assurance; architectural, engineering and geoscience services; security services; and non-residential real estate services such as property and strata management) was paused: the province announced the pause on September 18, 2026, and on September 21 Order in Council 408/2026 (B.C. Reg. 116/2026) exempted those services from the new tax, with no end date in the order, though the province calls the regulation temporary, so they stay outside PST for now. The other change did take effect on October 1, 2026: the PST exemptions ended for clothing patterns, yarn, natural fibres, thread and fabric used to make or repair clothing; for alterations and repairs to clothing and footwear (other than protective clothing and footwear); and for basic cable TV, residential landline and toll-free telephone services. The general PST rate is unchanged at 7%, and that is what this calculator applies to the amount you enter. It does not know what you are buying, so it cannot tell the newly taxable items from the exempt ones.
Point-of-sale rebates and what isn't taxed at all
A published rate isn't the whole story at the till. Some goods and services are zero-rated (taxable at 0%, like basic groceries) or exempt from GST/HST entirely, and the five HST provinces rebate the provincial portion of HST automatically at the register on a short list of items, so the vendor collects only the 5% federal part. All five (Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island) do it for printed books, which for this purpose include audiobooks and printed scripture but not e-books. Ontario, Nova Scotia and Prince Edward Island also do it for children's clothing and footwear, Ontario and Nova Scotia for children's diapers, and Ontario for children's car seats and booster seats; New Brunswick and Newfoundland and Labrador rebate books only. Ontario also rebates qualifying newspapers and prepared food and beverages of $4 or less, and Prince Edward Island rebates heating oil. None of that is modelled here: this calculator answers "what does this jurisdiction's standard rate come to on this amount", not "what will this specific item actually ring up as".
Other things the standard-rate case leaves out: British Columbia, Saskatchewan and Manitoba each tax a different list of goods and services than GST does, and some British Columbia goods carry a different PST rate (10% on liquor, 20% on vapour products, and 7% to 20% on passenger vehicles, depending on the vehicle). The rate also follows the place of supply, which for goods is where they are delivered: a Vancouver store that delivers a mattress to Toronto charges Ontario's 13% HST, as CRA's own example has it.
FAQ
Are GST and PST, RST or QST calculated on top of each other, or added separately?
Neither is compounded. At the general rates used here, GST and any provincial PST, RST or QST are each calculated independently on the same pre-tax price, then added together, so no tax is charged on top of another tax. For example, a $100 sale in Quebec: GST is $100 × 5% = $5.00, and QST is calculated on that same pre-tax $100, not on $105, giving $100 × 9.975% = $9.98, for a total of $114.98. The five HST provinces skip this step because the federal and provincial portions are pre-blended into a single harmonized rate charged as one line. A few special items are the exception: GST is charged on top of federal duties, and on top of a provincial tax whose rate is above the limit in the Taxes, Duties and Fees (GST/HST) Regulations, such as BC's 20% PST on vapour products.
What is the actual difference between HST and paying GST plus PST separately?
In Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island, the federal government collects one blended Harmonized Sales Tax that already contains the province's share — Ontario's 13% HST, for instance, is 5% federal plus 8% provincial charged as a single tax. In British Columbia, Manitoba, Saskatchewan and Quebec, GST and the province's own sales tax are two separate taxes — Quebec's QST is even administered by a separate agency, Revenu Québec, rather than the CRA. The total a shopper pays works out the same either way, but a receipt in an HST province shows one tax line and a receipt in a GST-plus-PST province shows two.
Why do Alberta, the Northwest Territories, Nunavut and Yukon only charge 5% sales tax?
These are the only four jurisdictions in Canada with no territorial or provincial sales tax at all, so the 5% federal GST is the only sales tax that applies — the lowest combined rate anywhere in the country. Every other province and territory adds its own tax, whether harmonized into an HST or charged separately as PST, RST or QST.
How do I remove HST from a tax-included total (the reverse calculation)?
Divide the total by one plus the combined tax rate to get the pre-tax price, then subtract that from the total to get the tax amount: pre-tax price = total ÷ (1 + combined rate). For a $113 total in Ontario, where the combined HST rate is 13%, the pre-tax price is $113 ÷ 1.13 = $100.00, and the tax portion is $13.00. This calculator's reverse mode does the same for whichever province or territory you pick, then rounds each tax line to the cent as a till does and looks for the pre-tax price whose lines add back to your total. If no price can produce your exact total after rounding, it shows the nearest price, puts the odd cent in the tax line and says so.
Does this calculator account for British Columbia's 2026 PST changes?
This calculator applies BC's general 7% PST rate, which none of the 2026 changes touched. Budget 2026 planned to extend the PST to accounting, architectural, engineering and geoscience, non-residential real estate and security services on October 1, 2026. On September 18, 2026 the province announced a pause, and on September 21 Order in Council 408/2026 (B.C. Reg. 116/2026) exempted those services from the new tax, with no end date in the order, though the province calls the regulation temporary, so they stay outside PST for now. Other Budget 2026 changes did take effect on October 1, 2026: the PST exemptions ended for clothing patterns, yarn, natural fibres, thread and fabric used to make or repair clothing, for alterations and repairs to clothing and footwear (other than protective clothing and footwear), and for basic cable TV, residential landline and toll-free telephone services. The calculator does not know what you are buying, so it applies the 7% rate to whatever amount you enter and cannot tell those items apart.
Does this calculator know about GST/HST exemptions or point-of-sale rebates?
No. Some goods and services are zero-rated or exempt from GST/HST entirely, and the five HST provinces rebate the provincial portion of HST at the register on certain items: printed books in all five (Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island); children's clothing and footwear in Ontario, Nova Scotia and Prince Edward Island; children's diapers in Ontario and Nova Scotia; and children's car seats and booster seats in Ontario only. New Brunswick and Newfoundland and Labrador rebate books only. Ontario also rebates qualifying newspapers and prepared food and beverages of $4 or less, and Prince Edward Island rebates heating oil. The provincial sales taxes in British Columbia, Saskatchewan and Manitoba also have exemptions and some special rates of their own. This calculator applies each province or territory's standard rate to whatever amount you enter; it has no idea what you're buying, so treat it as the standard-rate case, not a guarantee for every product.
What is the HST rate in Ontario in 2026?
13%: the 5% federal GST plus Ontario’s 8% provincial portion, collected together as one Harmonized Sales Tax on the pre-tax price. The calculator applies the same 2026 rate table it shows for every province and territory, so the Ontario figure here is the one the result uses.
What is the HST rate in New Brunswick and Nova Scotia?
New Brunswick charges 15% HST (the 5% federal GST plus a 10% provincial portion) and Nova Scotia charges 14% (5% plus 9%), both collected as one tax on the pre-tax price. Newfoundland and Labrador and Prince Edward Island also use HST; the rate table on this page shows every province's 2026 figure, and the calculator applies the one you select.
This page is general information based on published 2026 federal and provincial sales tax rates, not tax or financial advice. If a specific item's tax treatment matters to you, check with the retailer or a licensed accountant.