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Good service tax is a common way of typing GST, the goods and services tax. It is a 5% federal tax on most purchases. Your receipt shows it as GST, as HST in provinces with a combined tax, or next to a provincial tax such as PST. The line you see depends on where the sale was made.
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.
Is there a quick way to guess the total at the till?
Yes. In Ontario, add 10% and then a bit more: a $50 item is $5 plus $1.50, so $56.50. In Alberta, add half of 10%, so the same item is $52.50. It’s a ballpark, not exact to the cent on every receipt, but it keeps you from being surprised at the till, and it’s how plenty of people budget a grocery-store run for non-food items or a hardware store trip. Shelf prices in most stores leave the tax off, so the total always comes in higher than the tag.
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, as its page on which GST/HST rate to charge states. 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.
What if your receipt looks wrong?
Check three things: the province where the goods were delivered, the rate printed on the line, and whether the item is one of the groceries or other zero-rated goods. If the numbers still don’t fit, ask the seller to explain the line. Keep the receipt either way, since you’ll want it for a return, an expense claim or a warranty. Our guide to GST, HST, PST and QST shows how each province’s tax is laid out.
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. The QST is 9.975% and is charged on the price before the GST.
What does a receipt with groceries and clothes look like?
Take an Ontario receipt with $20.00 of basic groceries and $40.00 of clothing. The groceries carry 0% tax. The clothing carries 13% HST, which is $5.20. The total is $65.20, so the receipt shows tax on only two thirds of what you bought. If a till charged HST on the whole $60.00, it would show $7.80 instead, and that is the sort of line to ask about.
Is the GST on my receipt still 5% in 2026 and 2027?
Yes, as far as anything published shows. The CRA's rate table lists the 5% federal GST, and as of November 2026 we found no announced change to the federal rate for 2027. Nova Scotia's HST has been 14% since 1 April 2025. The British Columbia government's PST page gives 7% on goods and services that are taxable. Check the comparison of sales tax by province to see all rates side by side, or the page on reverse GST calculation if you need the pre-tax price from a total.
Our sources
GST and HST rates, the zero rating of basic groceries and the Nova Scotia change of 1 April 2025 come from the CRA table of GST/HST rates and its page on which rate to charge. The BC PST of 7% comes from the BC government PST page. All were checked in November 2026. The receipts above were computed with code. We are not a government service and we do not speak for one.
Frequently asked questions
Is good service tax the same as GST?
Almost always. People type "good service tax" when they mean the goods and services tax, the 5% federal tax on most purchases. There is no separate tax with that name, so we treat the search as a request about GST and HST on receipts.
What's the difference between GST and HST?
HST combines the 5% federal GST with a provincial part into one rate and one receipt line. It applies in Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island. Elsewhere you see GST alone, and in British Columbia, Saskatchewan, Manitoba and Quebec a separate provincial tax as well.
How do I remove HST from a receipt total?
Divide the total by one plus the rate. In Nova Scotia, $95.81 divided by 1.14 gives $84.04 before tax, which leaves $11.77 of HST. Never take 14% of the total, because the tax was charged on the smaller pre-tax price, not on the total you paid.
Do groceries carry GST?
Basic groceries are zero-rated, which means 0% GST/HST in every province and territory, according to the CRA. Prepared food, restaurant meals and snacks are different and can carry tax. When a receipt mixes the two, tax applies only to the taxable lines.
Does British Columbia charge GST and PST?
Yes. A purchase there shows a 5% GST line and a separate 7% PST line, according to the BC government. Not every item carries PST, so a calculator that applies 12% to everything can overstate the tax. Check the printed receipt when the exact amount matters.
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