The formulas
- Add GST: GST = price × 0.05. Total = price + GST.
- Remove GST: price = total ÷ 1.05. GST = total − price.
The rates, by province and territory
The table comes from the rates Biller uses in its own invoices. We checked them against the CRA's GST/HST calculator page on October 31, 2026.
| Province or territory |
GST or HST |
PST or QST |
Combined |
| Alberta |
5% GST |
None |
5% |
| British Columbia |
5% GST |
7% PST |
12% |
| Manitoba |
5% GST |
7% PST |
12% |
| New Brunswick |
15% HST |
None |
15% |
| Newfoundland & Labrador |
15% HST |
None |
15% |
| Northwest Territories |
5% GST |
None |
5% |
| Nova Scotia |
14% HST |
None |
14% |
| Nunavut |
5% GST |
None |
5% |
| Ontario |
13% HST |
None |
13% |
| Prince Edward Island |
15% HST |
None |
15% |
| Quebec |
5% GST |
9.975% QST |
14.975% |
| Saskatchewan |
5% GST |
6% PST |
11% |
| Yukon |
5% GST |
None |
5% |
PST and QST are separate taxes
British Columbia, Manitoba, Saskatchewan and Quebec charge GST plus their own sales tax. The CRA's table shows those rates, but the provinces run those taxes. The calculator shows each tax on its own line, and you can clear the box if a sale has no PST or QST.
Whether PST or QST applies depends on what you sell. A combined rate is an estimate, not a ruling. Check with the province, or with Revenu Québec for QST. The CRA says, "If provincial sales tax (PST) is charged in the place of supply, calculate the GST on the price without the PST." The calculator works that way.
The rate depends on the place of supply
The CRA says the rate depends on the place of supply, which it describes as the province or territory where a taxable sale, lease or other supply is considered to be made. That is not always where your business is. Some supplies have no tax at all: the CRA says "a zero-rated supply has a 0% GST/HST rate throughout all of Canada."
If you are not registered for GST/HST, you do not charge it. See the GST/HST registration guide for when you must register.
These results are estimates, not tax advice. The CRA also says rounding can move a total by a cent or two. Confirm your own situation with the CRA or a tax professional. Rates checked on October 31, 2026.
Questions
How do I calculate GST?
Multiply the price before tax by 5%. On $100, GST is $5, and the total is $105.
How do I remove GST from a total?
Divide the total by 1.05. On a total of $105, the price before tax is $100, and the GST is $5. That works only where GST is the single tax. Where PST or QST also applies, use the calculator.
Which provinces charge only GST?
Alberta, the Northwest Territories, Nunavut and Yukon. The table on this page shows every province and territory.
Do I charge my client's province or mine?
The rate depends on the place of supply, which is often where the client receives the supply, but not always. See the CRA's page on which rate to charge.
Is this calculator exact?
It gives an estimate. It rounds each tax to the cent, and an invoice from your own system may differ by a cent or two. It also cannot tell whether your particular sale is taxable.