TrueGST

GST Calculator for Canada

$
$0 $10,000,000
Presets:
13% HST (Ontario)

Base price entered. 13% tax will be added on top.

Total Invoice Amount CAD ($)
$1,130.00
Ontario • 13% Harmonized Sales Tax (HST)
Pre-Tax Base Price $1,000.00
Total Canadian Tax $130.00
Federal GST (5%) $50.00
Ontario HST (8%) $80.00
GST • PST • QST • HST
Copied invoice summary to clipboard!
Statutory Guidance & Reference

Calculating Goods and Services Tax (GST) and Harmonized Sales Tax (HST) in Canada shouldn't involve guesswork or manual spreadsheets. Whether you are generating a commercial B2B tax invoice, reconciling operating expenses for CRA filing, or verifying retail prices with inclusive tax, our interactive calculation engine delivers statutory precision in milliseconds.

The Canadian consumption tax system, administered by the Canada Revenue Agency (CRA) and provincial revenue authorities, operates on a federalist architecture. Every commercial transaction requires computing the base taxable value, identifying the correct provincial tax bracket (5% to 15%), and bifurcating tax revenues between the Federal Government (5% GST) and provincial finance rails (PST, QST, or provincial HST components).

How to Use Our Canada GST Calculator

Step-by-step instructions to calculate inclusive and exclusive sales tax across all 13 Canadian provinces and territories.

Step 1: Enter the Transaction Amount

Type your invoice amount or quote in Canadian Dollars ($ CAD), or drag the interactive slider between $0 and $10,000,000 for instant testing. Quick preset buttons let you jump directly to common denominations like $100, $500, $1,000, or $5,000.

Step 2: Select Your Province or Territory

Choose your jurisdiction from the dropdown menu (such as Ontario 13% HST, British Columbia 12% GST+PST, Quebec 14.975% GST+QST, or Alberta 5% GST). The calculator automatically loads the statutory federal and provincial tax components, including Nova Scotia's updated 14% rate.

Step 3: Choose Between Adding Tax or Removing Tax

Select Add Tax (Exclusive) when preparing a commercial quote and adding tax to bill a client. Select Remove Tax (Inclusive) when reconciling a receipt or gross expense and extracting the pre-tax base cost and embedded tax.

Step 4: Review the Federal and Provincial Split

The output card instantly updates your Total Gross Amount, Base Taxable Value, Total Sales Tax Liability, and the exact statutory split between Federal GST (5%) and the applicable provincial tax rail (PST, QST, or provincial HST component).

Canada GST & HST Slabs: Current Rates Table

Statutory consumption tax rates for all 13 Canadian provinces and territories, including the updated 14% HST rate for Nova Scotia. For provincial rules, see our Canadian sales tax guide.

Canadian consumption tax architecture overview comparing GST-only, Dual-tax PST and QST, and Harmonized HST regimes across all 13 provinces
Canadian regional tax framework: 5% GST-only territories, dual-tax provinces (PST/QST), and blended HST provinces.
Province / Territory Code Tax Regime Federal GST Provincial Rate Combined Rate
Alberta AB GST Only 5% 0% 5%
Northwest Territories NT GST Only 5% 0% 5%
Nunavut NU GST Only 5% 0% 5%
Yukon YT GST Only 5% 0% 5%
Saskatchewan SK GST + PST 5% 6% PST 11%
British Columbia BC GST + PST 5% 7% PST 12%
Manitoba MB GST + RST 5% 7% RST 12%
Ontario ON HST 5% 8% Prov. 13%
Nova Scotia NS HST 5% 9% Prov. 14%
Quebec QC GST + QST 5% 9.975% QST 14.975%
New Brunswick NB HST 5% 10% Prov. 15%
Newfoundland and Labrador NL HST 5% 10% Prov. 15%
Prince Edward Island PE HST 5% 10% Prov. 15%

Difference Between Inclusive and Exclusive Prices & Formulas

In Canadian commerce, quotes and prices are communicated as either GST-exclusive (net amount before tax) or GST-inclusive (gross amount with embedded tax). For mathematical derivations and Excel shortcuts, read our Canadian reverse formula guide.

Canada sales tax forward and reverse extraction formulas for receipt reconciliation and CRA Form GST34 reporting
Canadian sales tax calculation architecture: Forward Billing (left) vs. Reverse Base Extraction (right).

1. The Forward Formula (Adding Sales Tax to Base)

COMMERCIAL INVOICES

Applied when preparing commercial quotes. Sales tax is appended directly to the taxable value:

Step 1: Calculate Total Tax Amount
Tax Amount =
Base Price × Tax Rate 100
Step 2: Calculate Gross Total Payable
Total Invoice = Base Price + Tax Amount

2. The Reverse Formula (Extracting Base from Gross Total)

RECEIPTS & EXPENSES

Applied when reconciling retail receipts or expense vouchers that only display the final gross total:

Step 1: Extract Pre-Tax Base Price
Base Price =
Total Gross Amount 1 + (Tax Rate ÷ 100)
(e.g. Divide by 1.13 for 13% HST)
Step 2: Isolate the Embedded Sales Tax
Embedded Tax = Total Gross Amount − Base Price

Invoicing Examples & CRA Input Tax Credit (ITC) Rules

For registered Canadian businesses, sales tax paid on business purchases is fully recoverable through Input Tax Credits (ITCs) claimed on Line 108 of your GST/HST return (form GST34-2). Typical transaction sizes in Ontario (13% HST):

Transaction Value Mode Base Price Federal GST (5%) Provincial HST (8%) Total Payable
$100.00 Exclusive $100.00 $5.00 $8.00 $113.00
$1,000.00 Exclusive $1,000.00 $50.00 $80.00 $1,130.00
$5,000.00 Exclusive $5,000.00 $250.00 $400.00 $5,650.00
$113.00 Inclusive $100.00 $5.00 $8.00 $113.00

The $30,000 CRA Small Supplier Rule

Under Section 148 of the Excise Tax Act, businesses and freelance sole proprietors whose total taxable revenues do not exceed $30,000 CAD over a single calendar quarter or four consecutive quarters qualify as "small suppliers." Small suppliers are exempt from mandatory CRA registration, though voluntary registration is permitted if you wish to claim ITCs on commercial equipment.

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Frequently Asked Questions

7 Questions
What is the formula to calculate GST and HST in Canada? ↓
To add sales tax (Exclusive): Total Sales Tax = (Base Price × Combined Tax Rate) / 100, and Total Invoice = Base Price + Total Sales Tax. To extract sales tax (Inclusive): Base Price = Total Amount / (1 + Combined Tax Rate / 100), and Total Tax = Total Amount - Base Price. Both formulas comply with CRA Excise Tax Act invoicing standards.
What are the current sales tax rates across Canadian provinces for 2026? ↓
Canada operates three regional tax models: (1) GST-Only at 5% in Alberta, Northwest Territories, Nunavut, and Yukon; (2) Dual-tax combining 5% federal GST with provincial PST/QST in Saskatchewan (11%), British Columbia (12%), Manitoba (12%), and Quebec (14.975%); and (3) Harmonized HST in Ontario (13%), Nova Scotia (14% effective April 1, 2025), New Brunswick (15%), Newfoundland & Labrador (15%), and PEI (15%).
What is the updated HST rate in Nova Scotia? ↓
Effective April 1, 2025, Nova Scotia reduced its provincial HST component by 1%, lowering the combined Harmonized Sales Tax rate from 15% to 14% (5% Federal GST + 9% Provincial component). This statutory change is fully incorporated into our calculation engine.
How is Quebec Sales Tax (QST) calculated? ↓
Quebec levies a 9.975% QST administered by Revenu Québec in addition to the 5% Federal GST, totaling 14.975%. Prior to 2013, QST was calculated on top of GST (compounded); however, since January 1, 2013, QST is calculated strictly on the pre-tax base selling price, exactly like the federal GST.
Which provinces have the lowest sales tax in Canada? ↓
Alberta and the three northern territories (Northwest Territories, Nunavut, and Yukon) have the lowest sales tax in Canada at only 5%. They do not levy any provincial or territorial retail sales tax, meaning consumers pay only the 5% Federal GST.
What is the CRA small supplier threshold for GST/HST registration? ↓
Under CRA guidelines (Section 148 of the Excise Tax Act), businesses and sole proprietors whose worldwide gross taxable revenues do not exceed $30,000 CAD over a single calendar quarter or four consecutive calendar quarters are classified as small suppliers and are exempt from mandatory GST/HST registration.
How do Canadian businesses claim Input Tax Credits (ITCs)? ↓
GST/HST-registered businesses recover sales taxes paid on eligible commercial purchases and operating expenses by claiming Input Tax Credits (ITCs) on Line 108 of form GST34-2. Invoices must include the supplier's legal name, date, amount, and 9-digit CRA Business Number (BN).