What is the GST rate in Canada?

The federal GST rate is 5% and applies across all provinces and territories. In HST provinces (Ontario, New Brunswick, Nova Scotia, Newfoundland, PEI), the combined rate is 13–15%.

When is GST/HST registration mandatory in Canada?

You must register for GST/HST when your total taxable revenues exceed $30,000 CAD in a single calendar quarter or over four consecutive quarters.

What are zero-rated supplies in Canada?

Zero-rated supplies are taxed at 0% GST/HST and include basic groceries, prescription drugs, exports of goods and services, and most agricultural and fishing products.

What are exempt supplies in Canada?

Exempt supplies include residential rent, most health and dental services, child care, most educational services, and most financial services. Businesses cannot claim ITCs on exempt supplies.

What is the difference between zero-rated and exempt supplies?

Zero-rated suppliers can still claim input tax credits (ITCs) on related expenses. Exempt suppliers cannot claim ITCs. Both are not taxed at the point of sale.

What are Input Tax Credits (ITCs)?

ITCs allow GST/HST-registered businesses to recover the GST/HST paid on business purchases. You generally have 4 years to claim ITCs and must keep supporting invoices.

How often must I file GST/HST returns in Canada?

Annual for revenues up to $1.5M; quarterly for $1.5M–$6M; monthly for over $6M. Returns are due one month after the end of the reporting period.

Which provinces have HST in Canada?

Ontario (13%), New Brunswick (15%), Nova Scotia (15%), Newfoundland and Labrador (15%), and Prince Edward Island (15%) use HST.

Are digital services subject to GST/HST in Canada?

Yes. Since July 1, 2021, non-resident digital platforms must collect GST/HST on services to Canadian consumers if revenues exceed $30,000 CAD over 12 months.

How is Quebec's QST different from HST?

Quebec collects 5% GST and 9.975% QST separately, totalling 14.975%. Unlike HST provinces, businesses must file two separate returns — one to CRA and one to Revenu Québec.

Can I register for GST/HST voluntarily?

Yes. If your taxable revenues are below $30,000, you may register voluntarily to claim ITCs on business purchases. Once registered, you must charge GST/HST on all taxable supplies.

What is the GST/HST New Housing Rebate?

Buyers of new homes used as a primary residence may recover part of the GST or federal HST paid. For homes at $350,000 or less, the maximum federal rebate is 36% of GST paid, up to $6,300.

What is the penalty for late GST/HST payment in Canada?

The CRA charges a penalty of 1% on the unpaid amount plus 0.25% for each additional month unpaid, up to 12 months. Interest is also charged at the prescribed rate on overdue amounts.

Does Alberta have a provincial sales tax?

No. Alberta is the only province with no provincial sales tax. Only the federal 5% GST applies to purchases in Alberta.

Canada GST/ HST Calculator

Calculate Canada GST (5%) and HST (13%–15%) instantly. Easily add or remove sales tax from any CAD amount with our high-precision tool.

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Canada GST/HST Calculator

Calculation Mode

Province / Territory

Original Amount (CA$)

Apply GST/HST (13%) 13%

HST — Harmonized Sales Tax

Tax Enabled

Toggle off for zero-rated or exempt supplies

Summary Results

Net Amount (Excl. Tax) CA$1,000.00

GST/HST Component (13%) CA$130.00

Net Transaction Value

GST/HST Component

Final Total (Incl. Tax)

CA$1,130.00 CAD

Ontario applies a 13% HST (Harmonized Sales Tax), combining the federal 5% GST and 8% provincial portion.

Canada GST/HST — Key Facts

Federal GST Rate 5%

Applies in all provinces & territories (CRA)

Registration Threshold $30K

CAD per year (small supplier threshold)

Filing (GST/HST Return) Annual

Monthly or quarterly for larger registrants

HST Range 13–15%

Harmonized provinces: ON, NB, NS, NL, PE

Tax Rates by Province & Territory (2025)

Province / Territory	GST	PST / QST	Total Tax	Type
Alberta (AB)	5%	—	5%	GST only
British Columbia (BC)	5%	7% PST	12%	GST + PST
Manitoba (MB)	5%	7% RST	12%	GST + RST
New Brunswick (NB)	—	—	15% HST	HST
Newfoundland (NL)	—	—	15% HST	HST
Northwest Territories (NT)	5%	—	5%	GST only
Nova Scotia (NS)	—	—	14% HST	HST
Nunavut (NU)	5%	—	5%	GST only
Ontario (ON)	—	—	13% HST	HST
Prince Edward Island (PE)	—	—	15% HST	HST
Quebec (QC)	5%	9.975% QST	14.975%	GST + QST
Saskatchewan (SK)	5%	6% PST	11%	GST + PST
Yukon (YT)	5%	—	5%	GST only

Source: CRA — Charge and collect the tax: Which rate to charge — Last verified March 2026. Nova Scotia HST reduced from 15% to 14% effective 1 April 2025.

Zero-Rated (0%) Supplies

✓ Basic groceries (bread, milk, vegetables, meat)
✓ Prescription drugs & most medical devices
✓ Exports of goods & services
✓ International passenger transportation
✓ Agriculture & fishing products (most)

GST/HST Exempt Supplies

– Residential rent & long-term accommodation
– Most health & dental services
– Child care services
– Most educational services
– Most financial services

Important Disclaimer

For educational purposes only. This calculator is designed to help you understand how Canadian GST/HST works. Results are estimates based on the inputs you provide and may not reflect your actual GST/HST liability.

This tool does not constitute financial or tax advice. Your individual situation may differ due to specific exemptions, rebates, or rulings that apply to you. Always consult a registered CPA or tax professional for personalised advice.

All GST/HST rates and thresholds are sourced from the Canada Revenue Agency (CRA) and verified as of March 2026. Rates are subject to change — always verify current rates directly with the CRA before making tax decisions.

CRA — GST/HST for Businesses CRA — Which Rate to Charge CRA — Register for GST/HST FCAC — Financial Consumer Agency

Frequently Asked Questions

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