Canada Sales Tax Calculator
Calculate provincial & federal sales taxes across all 13 Canadian provinces and territories. Handles GST, PST, HST, and Quebec QST with forward and reverse calculation modes.
Canadian sales tax consists of federal GST (5%) combined with provincial sales taxes: HST (13% to 15%) in Ontario and Atlantic Canada, PST (6% to 7%) in BC, Saskatchewan, and Manitoba, or QST (9.975%) in Quebec. Alberta, Yukon, NWT, and Nunavut charge GST only (5%). Under CRA destination-sourcing rules, sales tax is charged based on the customer’s delivery address, not the seller’s location.
Invoice Tax Breakdown
Detailed line-item calculation formatted for CRA accounting receipts:
2026 Canadian Provincial Tax Rates Reference
Official Canada Revenue Agency (CRA) statutory tax rates across all provinces & territories:
| Province / Territory | Type | Federal GST | Provincial Tax (PST/QST) | Total Rate |
|---|---|---|---|---|
| British Columbia (BC) | GST + PST | 5% | 7% PST | 12% |
| Ontario (ON) | HST | - | - | 13% |
| Quebec (QC) | GST + QST | 5% | 9.975% QST | 14.975% |
| Alberta (AB) | GST only | 5% | 0% | 5% |
| Manitoba (MB) | GST + PST | 5% | 7% PST | 12% |
| Saskatchewan (SK) | GST + PST | 5% | 6% PST | 11% |
| Nova Scotia (NS) | HST | 5% | 9% | 14% |
| New Brunswick (NB) | HST | - | - | 15% |
| Newfoundland & Labrador (NL) | HST | - | - | 15% |
| Prince Edward Island (PE) | HST | - | - | 15% |
| Yukon (YT) | GST only | 5% | 0% | 5% |
| Northwest Territories (NT) | GST only | 5% | 0% | 5% |
| Nunavut (NU) | GST only | 5% | 0% | 5% |
Working Out Sales Tax in Any Canadian Province (3 Simple Steps)
Canadian sales taxation varies depending on whether your business is adding tax to an agreed price or extracting tax from an all-inclusive customer receipt. Follow these 3 steps:
- Enter Your Transaction Amount: Type your pre-tax amount (to calculate tax to add) or your total gross receipt amount (to extract tax in reverse mode).
- Select Destination Province or Territory: Pick the province where your customer receives the goods or services (e.g., Ontario 13% HST, BC 12% GST+PST, Alberta 5% GST, or Quebec 14.975% GST+QST).
- Review Line-Item Tax Breakdown: Instantly inspect the subtotal, federal GST portion, provincial PST/HST/QST portion, and final invoice total ready for QuickBooks, Xero, or CRA remittance logs.
If you run an e-commerce store or digital agency in Ontario and ship a product or deliver digital services to a client in British Columbia, which tax rate applies? Under Canada Revenue Agency Policy P-077R2, sales tax is sourced to the destination of delivery, not your home office. You must charge BC’s 5% GST + 7% PST (12% total), not Ontario’s 13% HST. Always charge tax based on the recipient’s delivery address.
How Canadian Sales Tax Is Structured (GST, HST, PST, QST)
Canada operates under a dual-tier consumption tax system composed of three primary mechanisms:
- Goods and Services Tax (GST): A 5% federal sales tax collected across all Canadian provinces and territories.
- Harmonized Sales Tax (HST): A single unified rate combining the 5% federal GST with provincial tax in Ontario (13%), New Brunswick (15%), Newfoundland (15%), Nova Scotia (15%), and Prince Edward Island (15%). Administered directly by the CRA.
- Provincial Sales Tax (PST) & Quebec Sales Tax (QST): Independent provincial taxes charged alongside the 5% federal GST in British Columbia (7% PST), Saskatchewan (6% PST), Manitoba (7% RST), and Quebec (9.975% QST). Revenue Quebec administers both GST and QST in Quebec.
Canadian Provincial Sales Tax Rates (2026 Reference Table)
Use this reference table to verify exact federal, provincial, and combined sales tax rates across all 13 Canadian jurisdictions:
| Province / Territory | Tax Type | Federal GST | Provincial Rate | Total Tax Rate |
|---|---|---|---|---|
| Alberta (AB) | GST Only | 5% | 0% | 5.00% |
| British Columbia (BC) | GST + PST | 5% | 7% PST | 12.00% |
| Manitoba (MB) | GST + RST | 5% | 7% RST | 12.00% |
| New Brunswick (NB) | HST | 5% | 10% | 15.00% |
| Newfoundland & Labrador (NL) | HST | 5% | 10% | 15.00% |
| Northwest Territories (NT) | GST Only | 5% | 0% | 5.00% |
| Nova Scotia (NS) | HST | 5% | 9% | 14.00% |
| Nunavut (NU) | GST Only | 5% | 0% | 5.00% |
| Ontario (ON) | HST | 5% | 8% | 13.00% |
| Prince Edward Island (PE) | HST | 5% | 10% | 15.00% |
| Quebec (QC) | GST + QST | 5% | 9.975% QST | 14.975% |
| Saskatchewan (SK) | GST + PST | 5% | 6% PST | 11.00% |
| Yukon (YT) | GST Only | 5% | 0% | 5.00% |
Vancouver & British Columbia (BC) Sales Tax Calculator Guide
In Vancouver, Surrey, Victoria, and throughout British Columbia, sales tax combines 5% federal GST with 7% provincial PST, producing a 12% combined rate. Note these practical rules:
- Most legal, consulting, and digital marketing services are subject to 5% GST only (BC PST does not apply to non-legal professional services).
- Tangible personal property, software, telecommunications, and equipment purchases are subject to the full 12% combined rate.
Reverse Tax Calculator Canada: Extracting Pre-Tax Amounts
When recording receipts for CRA tax remittances or input tax credits (ITCs), gross totals already include sales tax. To extract pre-tax prices and tax portions from gross receipts:
Pre-Tax Base Price = Total Gross Amount / (1 + Combined Tax Rate)
Sales Tax Extracted = Total Gross Amount - Pre-Tax Base Price
For example, extracting tax from a $113.00 receipt in Ontario (13% HST): $113.00 / 1.13 = $100.00 base price, with exactly $13.00 HST extracted.
Sales Tax Calculator by Postal Code & US Zip Code
Unlike the United States where sales tax varies across 10,000+ local municipal zip codes, Canadian sales tax is strictly province-wide. In Canada, your 6-character alphanumeric postal code identifies your province:
- V codes (e.g., V6B 2W9): British Columbia → 5% GST + 7% PST (12% total)
- M / L / K / N / P codes: Ontario → 13% HST
- T codes (e.g., T2P 1J9): Alberta → 5% GST only
- H / G / J codes: Quebec → 5% GST + 9.975% QST (14.975% total)
Frequently Asked Questions About Canadian Sales Tax
How do I calculate reverse sales tax in Canada?
To extract pre-tax base price from a gross receipt, divide the total by 1 plus the decimal tax rate. In Ontario (13% HST), divide by 1.13. In Alberta (5% GST), divide by 1.05. In BC (12% GST+PST), divide by 1.12. The extracted sales tax equals the total receipt minus the base price.
What is the difference between GST, PST, HST, and QST?
GST is Canada's 5% federal sales tax. PST is separate provincial tax charged in BC, Saskatchewan, and Manitoba. HST combines federal GST and provincial tax into a single blended rate in Ontario and Atlantic Canada. QST is Quebec's 9.975% provincial sales tax administered by Revenu Québec.
What sales tax rate applies to out-of-province or e-commerce sales?
Under CRA Policy P-077R2 Place-of-Supply rules, Canadian sales tax is determined by the destination of delivery. If an Ontario business sells to a customer in British Columbia, they must charge BC's 12% combined rate (5% GST + 7% PST), not Ontario's 13% HST.
Do small businesses and freelancers need to register for GST/HST?
Under CRA regulations, businesses whose worldwide gross taxable sales exceed $30,000 CAD over any four consecutive calendar quarters must register for GST/HST. Below this $30,000 small supplier threshold, registration is optional but allows claiming Input Tax Credits (ITCs) on business expenses.
How do postal codes determine sales tax rates across Canadian provinces?
Because Canadian sales tax is provincial rather than municipal, the first letter of a Canadian postal code identifies the province: V for British Columbia (12%), T for Alberta (5%), M/L/K/N/P for Ontario (13%), and H/G/J for Quebec (14.975%).