GST/QST Calculator - Canadian Sales Tax

Calculate Canadian sales taxes including GST (Goods and Services Tax), QST (Quebec Sales Tax), HST (Harmonized Sales Tax), and PST (Provincial Sales Tax). Select your province to automatically apply the correct tax rates.

Tax Calculator

Enter the price before taxes

Tax Breakdown

Results

Pre-Tax Amount $100.00
GST (5%) $5.00
QST (9.975%) $9.98
Total Tax $14.98
Total Amount (After Tax) $114.98

Canadian Sales Tax Rates by Province

Province / Territory GST PST/QST HST Total Rate

Table of Contents

Understanding Canadian Sales Tax

Canada has a complex sales tax system that varies by province and territory. The federal government levies the GST (Goods and Services Tax) at 5% across the country, while provinces add their own taxes on top. Some provinces use HST (Harmonized Sales Tax) which combines federal and provincial taxes, while others charge separate PST (Provincial Sales Tax) or, in Quebec's case, QST (Quebec Sales Tax).

Understanding which taxes apply in your province is essential for both consumers and businesses. This calculator automatically applies the correct tax rates based on your selected province.

GST (Goods and Services Tax)

The GST is a federal tax that applies to most goods and services sold in Canada. The current rate is 5% and is collected by the Canada Revenue Agency (CRA). GST applies in all provinces and territories, though in HST provinces, it's combined with the provincial portion.

GST Amount = Pre-Tax Price × 5%
GST Amount = Pre-Tax Price × 0.05

QST (Quebec Sales Tax)

QST is Quebec's provincial sales tax, charged at 9.975%. Unlike most other provinces, Quebec administers its own sales tax through Revenu Québec rather than the CRA. In Quebec, both GST and QST are calculated on the pre-tax price (QST is not charged on GST).

QST Amount = Pre-Tax Price × 9.975%
Total in Quebec = Pre-Tax + GST (5%) + QST (9.975%)
Total Rate = 14.975%

Quebec Tax Administration

Quebec is the only province that collects both federal GST and provincial QST itself through Revenu Québec. Businesses registered in Quebec file both taxes with the provincial agency, not the CRA.

HST (Harmonized Sales Tax)

HST combines the federal GST with the provincial sales tax into a single tax. This simplifies tax collection for businesses operating in these provinces. HST rates vary by province:

HST Amount = Pre-Tax Price × HST Rate
Example (Ontario): HST = $100 × 13% = $13.00

PST (Provincial Sales Tax)

PST is a provincial tax charged separately from GST in British Columbia, Saskatchewan, and Manitoba. Each province sets its own rate:

Note: Alberta, Yukon, Northwest Territories, and Nunavut have no provincial sales tax - only the 5% federal GST applies.

How to Calculate Canadian Sales Tax

Adding Tax to a Price

Total = Pre-Tax Price × (1 + Total Tax Rate)

Quebec Example:
Total = $100 × (1 + 0.05 + 0.09975) = $100 × 1.14975 = $114.98

Removing Tax from a Price (Reverse Calculation)

Pre-Tax = Total Price / (1 + Total Tax Rate)

Quebec Example:
Pre-Tax = $114.98 / 1.14975 = $100.00

Tax-Exempt and Zero-Rated Items

Not all goods and services are subject to Canadian sales taxes. Common exemptions include:

Zero-Rated Items (0% tax, but businesses can claim input credits)

Exempt Items (no tax, and no input credits)

Frequently Asked Questions

How do I calculate QST in Quebec?

In Quebec, multiply the pre-tax price by 9.975% to get the QST amount. QST is calculated on the original price, not on the price plus GST. For a $100 item: GST = $5.00, QST = $9.98, Total = $114.98.

How do I reverse calculate tax from a total price?

To find the pre-tax amount from a total, divide by (1 + total tax rate). For Quebec (14.975% total): Pre-tax = Total / 1.14975. For Ontario (13% HST): Pre-tax = Total / 1.13. For example, $113 in Ontario / 1.13 = $100 pre-tax.

Which provinces have the lowest sales tax?

Alberta, Yukon, Northwest Territories, and Nunavut have the lowest rates with only 5% GST (no provincial tax). Saskatchewan has the next lowest total at 11% (5% GST + 6% PST), followed by British Columbia and Manitoba at 12% each.

Is QST calculated on top of GST?

No, since 2013, QST is calculated on the same base as GST (the pre-tax price). Previously, QST was calculated on the price including GST, but this was changed to simplify the system. Both taxes are now applied to the original price.

Are there tax-free items in Canada?

Yes, many essential items are zero-rated or exempt. Basic groceries (not prepared foods), prescription drugs, and medical devices are zero-rated. Health services, educational tuition, childcare, and residential rent are exempt from GST/HST.

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