GST Calculator
Calculate Canadian Goods and Services Tax (GST), Harmonized Sales Tax (HST), and Provincial Sales Tax (PST) amounts. Perfect for businesses and consumers in Canada.
Tax Summary
Tax Breakdown
Province Information
Understanding Canadian GST and Sales Taxes
Canada's Goods and Services Tax (GST) system is complex, with different rates and structures across provinces. Understanding GST, HST, and PST is crucial for businesses and consumers alike.
GST vs. HST vs. PST
GST (Goods and Services Tax)
Federal tax applied nationwide
Standard rate: 5%
Collected by Canada Revenue Agency
HST (Harmonized Sales Tax)
GST + PST combined
Rates: 13-15%
Used in 5 provinces
PST (Provincial Sales Tax)
Provincial tax on goods
Rates: 0-10%
Separate from GST
Provincial Tax Rates (2024)
| Province/Territory | GST | PST | HST | Total Rate |
|---|---|---|---|---|
| Alberta | 5% | 0% | N/A | 5% |
| British Columbia | 5% | 7% | N/A | 12% |
| Manitoba | 5% | 7% | N/A | 12% |
| New Brunswick | N/A | N/A | 15% | 15% |
| Newfoundland & Labrador | N/A | N/A | 15% | 15% |
| Northwest Territories | 5% | 0% | N/A | 5% |
| Nova Scotia | N/A | N/A | 15% | 15% |
| Nunavut | 5% | 0% | N/A | 5% |
| Ontario | N/A | N/A | 13% | 13% |
| Prince Edward Island | N/A | N/A | 15% | 15% |
| Quebec | 5% | N/A | N/A | 14.975% |
| Saskatchewan | 5% | 6% | N/A | 11% |
| Yukon | 5% | 0% | N/A | 5% |
GST-Exempt vs. Zero-Rated Goods
GST-Exempt Goods
No GST charged
- Basic groceries
- Medical devices
- Residential rent
- Financial services
- Health care services
Zero-Rated Goods
GST charged at 0%
- Books and newspapers
- Children's clothing
- Medical supplies
- Basic food items
- Exports
GST Registration Requirements
Must Register If:
- Annual revenue exceeds $30,000
- Operating a business
- Providing taxable supplies
- Importing goods
Voluntary Registration:
- Claim input tax credits
- Recover GST paid on purchases
- Build business credibility
- Expand to other provinces
GST Filing Frequencies
| Revenue Level | Filing Frequency | Due Date |
|---|---|---|
| Over $6M | Monthly | End of following month |
| $1.2M - $6M | Quarterly | End of following quarter |
| $30K - $1.2M | Annually | June 15 following year |
GST Rebates and Credits
GST Credit
For low-income individuals
Up to $496/year
Paid quarterly
Canada Carbon Rebate
Fuel charge rebate
Quarterly payments
Based on family size
Input Tax Credits
For businesses
GST paid on purchases
Reduces net tax payable
Key Takeaways
- GST is a 5% federal tax applied across Canada
- HST combines GST and PST in 5 provinces (13-15% total)
- PST is separate provincial tax in 4 provinces (6-10%)
- Quebec has GST (5%) + QST (9.975%) = 14.975%
- Some goods are exempt or zero-rated
- Businesses must register if revenue exceeds $30,000
- GST credits help low-income Canadians
- Filing frequency depends on business size
- Input tax credits reduce business tax burden
- Consult CRA for specific business requirements