Worked example: a $565 total
- Total with Ontario HST: $565.00.
- Price before tax: $565 ÷ 1.13 = $500.00.
- HST: $565 − $500 = $65.00.
To start from a price, use the HST calculator or the GST calculator.
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 work out HST backwards?
Divide the total by 1 plus the rate. In Ontario, $113 ÷ 1.13 = $100, so the HST is $13.
Why not just take 13% off the total?
Because the tax was added to the smaller price. 13% of $113 is $14.69, which is too much. Dividing by 1.13 gives the right $13.00.
Can I reverse tax in a PST province?
Yes, as an estimate. The calculator divides by the combined rate, then shows GST and PST or QST on their own lines. Clear the box if the sale had no PST or QST.
Can I use this for a receipt?
You can use it to see the split, but the tax printed on the receipt is the record. If the two differ by a cent, go by the receipt.
Is this calculator exact?
It gives an estimate. When there are two taxes, the last one takes any odd cent, so the parts always add up to the total you entered.