Sales tax rates vary significantly across Canada — from 5% GST in Alberta to 15% HST in Atlantic provinces. This calculator instantly adds or removes the correct tax for any Canadian province, whether you need to calculate what you owe on a purchase, separate the tax from a total, or prepare business expense reports. Updated for all 2026 Canadian tax rates.
Ontario businesses: HST at 13% must be charged on most goods and services once your annual revenue exceeds $30,000. As a registrant, you can claim Input Tax Credits (ITCs) to recover HST paid on business expenses — making this calculator useful for both sales invoicing and expense tracking.
📋 How to Use This Calculator
1Amount: Enter either the pre-tax price (to add tax) or the total including tax (to remove/back-calculate tax).
2Calculate: Choose "Add Tax" to get the total with tax, or "Remove Tax" to back-calculate the pre-tax price and tax amount from a total.
3Province: Select the province where the transaction occurs. The correct 2026 rate applies automatically.
4Click Calculate ✓ for the complete breakdown including tax amount and total.
📊
What This Means For You
💡 Your Personalised Analysis
Canadian Sales Tax Rates 2026 — Complete Province-by-Province Guide
5%
Federal GST
13%
Ontario HST
15%
Atlantic HST
$30K
Mandatory Registration Threshold
Canadian Sales Tax Rates by Province 2026
Ontario: 13% HST (5% federal + 8% provincial)
British Columbia: 12% (5% GST + 7% PST separately)
Alberta: 5% GST only — no provincial sales tax
Saskatchewan: 11% (5% GST + 6% PST separately)
Manitoba: 12% (5% GST + 7% RST separately)
Quebec: ~14.975% (5% GST + 9.975% QST separately)
New Brunswick, Nova Scotia, Newfoundland: 15% HST
PEI: 15% HST
Northwest Territories, Yukon, Nunavut: 5% GST only
HST vs GST+PST — What Is the Difference?
HST-participating provinces (Ontario, New Brunswick, Nova Scotia, Newfoundland, PEI) have harmonised their provincial sales tax with the federal GST into a single combined tax administered by the CRA. Non-participating provinces (BC, Saskatchewan, Manitoba, Quebec) administer their provincial tax separately — businesses must register for and remit two separate taxes. This creates more administrative complexity for businesses operating in multiple provinces.
Zero-Rated vs Tax-Exempt Supplies
Zero-rated supplies are taxable at 0% — GST/HST applies, but at 0%. The seller can still claim input tax credits. Examples: basic groceries, prescription drugs, medical devices, exports. Exempt supplies have no GST/HST at all — the seller cannot claim ITCs either. Examples: long-term residential rent, most financial services, most healthcare and educational services. This distinction is important for businesses because it affects ITC eligibility.
💡 HST Credit: Low and modest-income Canadians receive the GST/HST Credit quarterly — up to $519 per year for a single person, $680 for a couple, plus $179 per child under 19. Applying for it on your tax return costs nothing and provides a meaningful benefit for millions of Canadians.
GST (Goods and Services Tax) is the federal 5% tax applied across Canada. HST (Harmonized Sales Tax) is a combined federal plus provincial tax: Ontario 13%, New Brunswick 15%, Nova Scotia 15%, Newfoundland 15%, PEI 15%. In HST provinces, both taxes are collected together at one combined rate administered by CRA. In non-HST provinces like BC, Alberta, and Manitoba, the federal 5% GST is charged separately from any provincial sales tax. Alberta has no provincial sales tax — only the 5% GST applies, making it the lowest-tax province for consumption purchases in Canada.
What goods and services are exempt from GST/HST in Canada?
Basic groceries (most unprocessed food) are zero-rated — no tax applies. Prescription drugs, most medical devices, and feminine hygiene products are also zero-rated. Long-term residential rent (leases over one month), most financial services including banking fees and insurance premiums, healthcare services covered by provincial plans, and most educational services are GST/HST-exempt. The distinction matters: zero-rated businesses can still claim input tax credits on expenses; exempt businesses cannot. The CRA GST/HST guide provides comprehensive lists of taxable, zero-rated, and exempt supplies for any specific product or service.
When does a Canadian business need to register for GST/HST?
Registration is mandatory when worldwide taxable revenues exceed $30,000 in any single calendar quarter or in the preceding four consecutive calendar quarters. This threshold applies to sole proprietors, freelancers, and corporations. Registration is voluntary for businesses below the threshold — voluntarily registering allows claiming input tax credits on business purchases even if you don't charge HST. Taxi and ride-sharing drivers must register regardless of revenue. Most businesses benefit from voluntary registration from day one to recover ITCs on startup purchases — the administrative effort is minimal versus the refund potential.
What are Input Tax Credits (ITCs) and how do they work?
Input Tax Credits allow GST/HST-registered businesses to recover the GST/HST paid on business purchases and operating expenses. If you pay $1,300 for business equipment including $169 in Ontario HST at 13%, you claim the $169 back as an ITC against HST collected from your customers. The ITC mechanism ensures GST/HST is ultimately paid only by the final consumer, not accumulated through each supply chain step. To claim ITCs you must have supporting documentation showing the supplier's GST/HST registration number, and the expense must be used at least partly for commercial business activities.
How does the GST/HST Quick Method work for small businesses?
The Quick Method allows eligible businesses with revenues under $400,000 to remit a fixed percentage of HST-included sales rather than tracking individual ITCs. For Ontario service businesses the rate is approximately 8.8% of total HST-included revenue. Instead of collecting 13% HST and tracking expense credits, you simply remit 8.8% of gross revenue. For service businesses with few taxable purchases, this is significantly less work and often lower remittances. Businesses using the Quick Method still charge full HST — the difference between what you charge (13%) and what you remit (8.8%) is a government-approved benefit retained by the business.
How do I extract the HST component from a total Ontario price?
To find pre-tax price from an Ontario total: divide the total by 1.13. To find just the HST amount: multiply the total by 13/113, or equivalently divide by 1.13 then multiply by 0.13. Example: $226 total ÷ 1.13 = $200 pre-tax; $226 × 13 / 113 = $26 HST. The federal GST component of Ontario HST is 5/13 of the total tax; the provincial component is 8/13. On $26 HST: $10 is federal GST and $16 is provincial HST. This split matters for expense reporting in some industries. This calculator handles all Canadian provinces with a single click.
What is the GST/HST credit and who qualifies?
The GST/HST credit is a quarterly tax-free payment helping lower-income Canadians offset sales tax paid. For 2026, single individuals may receive up to approximately $306/year; couples up to $401; additional amounts per child under 19. Eligibility is based on your prior year net income — the CRA automatically determines eligibility when you file. You must file your taxes every year even with zero income to receive the credit. Payments are issued in January, April, July, and October. The income threshold at which the credit fully phases out is approximately $53,000 for single individuals.
How does GST/HST work for online purchases from the US?
When importing goods from American retailers into Canada, GST and HST apply on the total value including purchase price, shipping, and customs duties. Canada Post and couriers collect these taxes at the border for packages above $20 CAD (postal) and $150 CAD (courier). The 2022 digital services GST rules require large foreign digital platforms like Netflix, Spotify, and Amazon Digital to collect and remit Canadian GST/HST on sales to Canadian consumers. This levels the playing field between domestic and foreign digital retailers who previously had a tax advantage over Canadian businesses selling the same content.
What are the HST filing deadlines for Canadian businesses?
Filing frequency depends on annual taxable revenue. Most small businesses under $1.5 million file annually — the deadline is 3 months after fiscal year-end (June 15 for calendar-year filers, though payment owing is due by April 30 to avoid interest). Businesses with $1.5–$6 million revenue file quarterly — 1 month after each quarter end. Above $6 million, monthly filing is required. Annual filers still owe any net tax by April 30 or June 15 depending on business structure, with interest on late payments. Electronic filing through My Business Account at CRA is now standard, faster, and provides immediate confirmation of receipt.