13.000%
$100.00
$13.00
$113.00
1.13
x
13.000%
$100.00
$13.00
$113.00
1.13
x
Harmonized Sales Tax (HST) is a combined federal and provincial sales tax used in several Canadian provinces. It merges the federal Goods and Services Tax (GST) of 5% with the provincial sales tax into a single, harmonized rate, simplifying administration for businesses operating in multiple provinces. Ontario (13%), Nova Scotia, New Brunswick, Newfoundland & Labrador, and Prince Edward Island (all 15%) all use HST.
Other provinces have their own arrangements: Quebec uses GST plus its own Quebec Sales Tax (QST) at 9.975%, resulting in a combined effective rate of approximately 14.975%. British Columbia and Manitoba combine GST with their respective Provincial Sales Tax (PST). Alberta stands alone as the only province with no provincial sales tax, paying only the 5% federal GST.
The HST system was designed to reduce the compliance burden on businesses that previously had to track and remit two separate taxes. Under HST, businesses file a single return with the Canada Revenue Agency (CRA), which then distributes the provincial portion to the relevant provincial government.
Our HST Calculator includes all Canadian provincial rates and supports both adding tax to an ex-tax amount and removing tax from a tax-inclusive amount.
HST works identically to any percentage-based consumption tax. For a province with combined rate $$r$$%:
$$\text{Tax Amount (adding)} = \text{Ex-Tax Amount} \times \frac{r}{100}$$
$$\text{Tax-Inclusive Total} = \text{Ex-Tax Amount} \times \left(1 + \frac{r}{100}\right)$$
For reverse (removing tax from an inclusive amount):
$$\text{Ex-Tax Amount} = \frac{\text{Tax-Inclusive Amount}}{1 + \frac{r}{100}}$$
$$\text{Tax Amount} = \text{Tax-Inclusive Amount} - \text{Ex-Tax Amount}$$
The applicable rates by province are: Ontario 13%, Nova Scotia 15%, New Brunswick 15%, Newfoundland & Labrador 15%, PEI 15%, BC 12% (GST + PST), Alberta 5% (GST only), Manitoba 12%, Saskatchewan 11%, Quebec 14.975% (GST + QST).
Example — Adding Ontario HST (13%) to $200:
$$\text{HST} = 200 \times 0.13 = \$26$$
$$\text{Total} = 200 + 26 = \$226$$
Select your province to use the correct combined rate automatically. When adding tax, the Result Amount is what you charge customers on invoices. When removing tax, the Result Amount is the net amount before tax for your accounting records. In HST provinces, businesses registered for HST file a single return with CRA. In provinces with separate GST and PST, separate filings may be required with different authorities. Always confirm current rates with the Canada Revenue Agency as rates can change.
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A $500 purchase in Ontario incurs $65 HST at 13%, for a total of $565.
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$345 GST-inclusive in Nova Scotia (15% HST) breaks down into $300 net and $45 tax (345 / 1.15 = 300).
Five provinces use HST: Ontario (13%), Nova Scotia (15%), New Brunswick (15%), Newfoundland & Labrador (15%), and Prince Edward Island (15%). The remaining provinces use GST (5%) plus their own provincial tax or no provincial tax at all.
Quebec uses a two-tax system: the federal GST at 5% plus the provincial Quebec Sales Tax (QST) at 9.975%. The combined effective rate is 14.975%. Importantly, QST is calculated on the pre-GST price, not the GST-inclusive amount, so both taxes are applied to the same base — this gives a simple additive combined rate of 14.975%.
Canadian businesses with annual taxable supplies of $30,000 or less (or $50,000 for public service bodies) are considered small suppliers and do not need to register for GST/HST. Once you exceed this threshold in any calendar quarter or in the previous four calendar quarters, registration becomes mandatory within 30 days.
Input Tax Credits allow GST/HST-registered businesses to recover the tax paid on purchases used in their commercial activities. When you file your GST/HST return, you subtract the ITCs from the tax collected on your sales, and remit only the net amount. If ITCs exceed tax collected, you receive a refund from CRA.
Yes. GST/HST-exempt supplies include most healthcare services, educational services, financial services, and long-term residential rents. Zero-rated supplies (0% tax but eligible for ITCs) include basic groceries, prescription drugs, most medical devices, and exports. Businesses should verify the tax status of each type of supply.
Generally, no. Private individuals selling personal-use items (such as used cars or household goods) are not required to charge GST/HST since they are not registered businesses. However, if a business sells used goods, HST typically applies. Some specific categories like used vehicles bought from a dealer may have special rules.
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