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“Good service tax” is how a lot of people type GST, and it means the goods and services tax, the 5% federal tax added to most purchases. Look at any Canadian receipt and you’ll find it as GST, as HST, or next to a provincial tax. Which one shows up tells you where the sale was made, and the total changes with it.
Which tax line is on my receipt?
There are only a few lines you’ll ever see. GST is the federal tax. HST is the combined federal and provincial tax used in Ontario (13%), Nova Scotia (14%) and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%). Where there’s a separate provincial tax, such as PST in British Columbia, it prints as its own line next to a 5% GST line.
Take a purchase of $84.75 before tax. Here’s what the GST/HST calculator gives.
| Where | Line on the receipt | Tax | You pay |
|---|---|---|---|
| Alberta | GST 5% | $4.24 | $88.99 |
| Ontario | HST 13% | $11.02 | $95.77 |
| Nova Scotia | HST 14% | $11.87 | $96.62 |
| British Columbia | GST $4.24 and PST $5.93 | $10.17 | $94.92 |
Same shirt, four totals.
How do you find the price before tax?
Say a Nova Scotia receipt shows $95.81 and you need the pre-tax amount for an expense claim. Divide by 1.14 and you get $84.04, with $11.77 of HST. The HST reverse calculator runs this for any HST province.
For British Columbia, the GST and PST calculator works backwards too. A $112 total splits into $100, $5 of GST and $7 of PST. That tool taxes everything at the full 12%, though, and some goods and services in BC aren’t charged PST, so a restaurant bill or similar can come out too high. Check the printed receipt when it matters.
Which purchases carry no GST?
Basic groceries do. The CRA calls them zero-rated, meaning 0% GST/HST in every province and territory. A separate list of exempt supplies also exists, and the CRA sends you to its classification page for that. We haven’t listed those here because we couldn’t confirm the full list, and guessing would help nobody.
Do I get any of it back?
Some people do. If your income is low, the GST/HST credit is a payment from the CRA that helps with the tax you pay through the year. Test yourself with the GST/HST credit calculator, since the amount turns on your family and income.
The credit is a different thing from a sales tax rebate on a new house, and it’s a different thing again from a refund on your tax return. People mix all three. If you’re buying a new home, the new housing rebate calculator has its own rules.
Mistakes that turn up on expense reports
Taking 13% off the total instead of dividing by 1.13 is the most common. A $113 Ontario receipt has $13 of HST, not $14.69. Another is mixing up the province of the store and the province the item was delivered to: the CRA’s place of supply rule uses where the goods go.
And if you’re wondering about Quebec, know that it has its own QST. We couldn’t confirm the rate on Revenu Québec’s page, so this page leaves it out.
Where the numbers come from
The GST and HST rates, the zero-rating of basic groceries and Nova Scotia’s April 1, 2025 change to 14% come from the Canada Revenue Agency. The BC PST of 7% comes from our own data files, and we haven’t verified it again on a BC page this year. The receipts above were run through our calculators. This site isn’t linked to the CRA or any government.
Frequently asked questions
Is good service tax the same as GST?
Almost always. People type it for the goods and services tax, the 5% federal tax on most purchases. We assumed that meaning.
What's the difference between GST and HST?
HST combines the federal 5% with the provincial part, and is used in five provinces. GST alone applies elsewhere.
How do I remove HST from a receipt total?
Divide by one plus the rate. In Nova Scotia, $95.81 divided by 1.14 gives $84.04, with $11.77 of HST.
Do groceries carry GST?
Basic groceries are zero-rated, so 0% GST/HST applies in every province and territory.
Does British Columbia charge GST and PST?
Yes, a 5% GST line and a separate PST line. The 7% PST is from our data files, and not every item carries it.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.