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The goods and services tax is a 5% federal tax on most things you buy in Canada. In Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island it’s folded into a harmonized rate, the HST, which runs from 13% to 15%. On a $200 purchase that’s $10 of GST in Alberta and $26 of HST in Ontario.
How much goods service tax do you pay by province?
The rate you see on the receipt depends on where the sale happens, meaning where the goods are delivered, not where the store’s head office sits. Here’s $200 of taxable goods run through the GST/HST calculator.
| Province | Tax on the receipt | Rate | Tax on $200 | Total |
|---|---|---|---|---|
| Alberta | GST | 5% | $10.00 | $210.00 |
| Ontario | HST | 13% | $26.00 | $226.00 |
| Nova Scotia | HST | 14% | $28.00 | $228.00 |
| British Columbia | GST plus PST | 5% plus 7% | $24.00 | $224.00 |
Nova Scotia’s HST was cut to 14% on April 1, 2025, when the province lowered its part to 9%. If a website still shows 15%, it’s out of date. The BC row uses the 7% PST rate in our data files. We haven’t checked it again on a BC page, and BC doesn’t charge PST on everything, so the calculator can overstate tax on some items such as restaurant meals.
What does a $1,000 purchase cost across the country?
Scale the same idea up. On $1,000 of taxable goods, the tax is $50 in Alberta, $130 in Ontario, $140 in Nova Scotia and $120 in British Columbia, where $50 is GST and $70 is PST. Same item, a spread of $90 between the lowest and highest of those four, which is real money on a fridge or a bike. Every few bucks adds up on big-ticket items, so it’s worth checking which rate applies before you hit pay. Our guide to GST, HST, PST and QST explains how each province sets it up.
What isn’t taxed at all?
Basic groceries carry 0% GST/HST in every province and territory. The CRA’s page on which GST/HST rate to charge says so directly, and calls that zero-rated. It’s different from exempt, which is a separate list of supplies that the CRA points you to another page for.
The line between the two trips people up. On the shelf you won’t notice it, since neither adds tax to your bill. But if you sell something yourself, which list it sits on changes how you report it, and the CRA’s page on classifying supplies is where to check.
Can you work backwards from the total?
Yes.
It’s handy for expense reports. Divide the total by one plus the rate. A $226 Ontario receipt is $200 plus $26 of HST. The HST reverse calculator does it for you, and the GST and PST calculator covers the provinces that charge two taxes.
Don’t take 13% off the total. That gives $29.38 on a $226 receipt and it’s wrong by more than three dollars.
Does the gap between provinces add up?
On a $2,000 laptop it does: $100 of GST in Alberta against $260 of HST in Ontario, a difference of $160 that a shopper rarely thinks about when a store ships across a provincial line and the delivery address, not the checkout page, decides which rate applies.
Does the rate change if you live near a border?
Not by where you live alone. Picture Chen in Lloydminster, a city that straddles the Alberta and Saskatchewan border: the rate depends on where the sale happens, so two stores a few blocks apart can charge different provincial tax. For an online order, it’s the delivery address that decides. Always read the line on the receipt.
Mistakes people make with the GST
The common one is assuming the province of the store decides the rate. It’s the place of supply. If a laptop is delivered to Nova Scotia, the CRA says the seller charges 14% HST, wherever the seller is.
Another is guessing at registration when you start selling. The small supplier limit is $30,000 of taxable sales over four calendar quarters, so check where you stand on canada.ca before you decide to register or not. Getting it wrong either way costs money.
Quebec adds its own QST on top of the 5% GST. Our tool uses 9.975%, which matches Revenu Québec’s published rules, but rates can change, so check it before relying on it.
If you’re on a lower income, look at the GST/HST credit calculator too. It’s a payment you can get back, not a tax you pay.
Where we got these figures
Rates come from the Canada Revenue Agency‘s pages on charging and collecting the GST/HST, including the Nova Scotia change of April 1, 2025. The table was calculated with our own tool. The 2026 rate table for PST is not confirmed on an official page here, and Quebec’s QST is 9.975%. No government body has reviewed or endorsed what you read here.
Frequently asked questions
What is the goods and services tax rate in Canada?
The GST is 5%. Five provinces use a combined HST instead: 13% in Ontario, 14% in Nova Scotia and 15% in the rest.
Do groceries have GST?
Basic groceries are zero-rated, so 0% GST/HST applies in every province and territory.
What's the difference between zero-rated and exempt?
Zero-rated sales are taxable at 0%. Exempt supplies are a separate category, and the CRA has a page that sorts items into each.
Which province decides the rate on an online order?
The place of supply does, usually where the goods are delivered. A laptop delivered in Nova Scotia carries 14% HST.
How do I take the HST out of a total?
Divide by 1.13 in Ontario. A $226 receipt is $200 plus $26 of HST.
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