$200.00
$26.00
$226.00
13
%
$10.00
$16.00
$200.00
$26.00
$226.00
13
%
$10.00
$16.00
The HST Calculator computes the Harmonized Sales Tax for Canadian provinces that use this combined federal-provincial tax system. HST merges the federal 5% GST with the provincial sales tax component into a single, streamlined tax, simplifying compliance for businesses operating across provincial lines.
As of 2024, five Canadian provinces use HST: Ontario (13%), New Brunswick (15%), Nova Scotia (15%), Newfoundland and Labrador (15%), and Prince Edward Island (15%). The HST system was adopted to reduce the administrative burden of collecting two separate taxes and to allow businesses to claim Input Tax Credits on both the federal and provincial portions.
The calculator breaks down the HST into its federal (5%) and provincial components, which is useful for accounting and understanding exactly where your tax dollars go. Ontario's provincial portion is 8%, while the Atlantic provinces charge 10% provincially, resulting in total rates of 13% and 15% respectively.
HST applies to most goods and services, with important exemptions and rebates. Basic groceries, prescription drugs, and medical devices are zero-rated. New housing purchases may qualify for partial HST rebates depending on the purchase price. Point-of-sale rebates may apply in some provinces for items like children's clothing and books.
For businesses, the HST system is advantageous because it uses a single registration, single return, and a unified Input Tax Credit system. Businesses can recover the full HST paid on business inputs, including the provincial portion — something not available in provinces with separate PST systems.
The calculation: HST = Amount × HST Rate. The rate is automatically set based on province selection, or you can enter a custom rate. The federal portion is always 5% of the pre-HST amount, with the remainder being the provincial portion. For Ontario: 5% federal + 8% provincial = 13% HST. For Atlantic provinces: 5% federal + 10% provincial = 15% HST.
The federal and provincial breakdown shows how the HST is split between governments. Both portions are collected as one tax and remitted to the CRA, which distributes the provincial share. If the amounts don't seem right, ensure you've selected the correct province.
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$200 item in Ontario: $10 federal + $16 provincial = $26 HST.
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Extracting 15% HST from a $115 Nova Scotia receipt.
Harmonized Sales Tax combines the federal GST (5%) with the provincial sales tax into a single tax. It's used in Ontario (13%) and four Atlantic provinces (15%).
Ontario (13%), New Brunswick (15%), Nova Scotia (15%), Newfoundland and Labrador (15%), and Prince Edward Island (15%). Other provinces use GST + separate PST or GST only.
Ontario's provincial portion is 8% (making 13% total), while Atlantic provinces have a 10% provincial portion (making 15% total). This reflects different provincial fiscal decisions.
Basic groceries, prescription drugs, medical devices, and most health and dental services are zero-rated. Some financial services, residential rent, and educational services are exempt.
Yes. Ontario offers a rebate of 75% of the provincial portion (8%) of HST on new homes up to $400,000, with a phase-out up to $450,000. The federal GST new housing rebate also applies.
HST is a single, unified tax with one return and full Input Tax Credits on both portions. In GST + PST provinces, businesses file separately and generally cannot claim PST paid as an input tax credit.
Generally, you charge the tax rate of the customer's province for most B2C sales. B2B rules can be more complex depending on the place of supply rules.
In Canada, prices typically exclude HST (tax is added at checkout). However, some retailers display tax-inclusive prices. Check for signs indicating whether prices include HST.
Businesses registered for HST claim Input Tax Credits (ITCs) on their GST/HST returns, recovering the HST paid on business purchases and expenses. This is a key advantage of the harmonized system.
HST was first introduced in 1997 by New Brunswick, Nova Scotia, and Newfoundland. Ontario and Prince Edward Island adopted it in 2010. British Columbia adopted and then repealed it (2010-2013).
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