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GST tax in Canada is 5% on most goods and services, and it’s the same from coast to coast. Where it gets confusing is what sits on top: five provinces blend it into an HST of 13% to 15%, and others add their own separate sales tax next to it.
Who actually pays the GST?
You do, every time you buy something taxable. The business collects it, keeps a record, and sends it on to the CRA. That’s the whole mechanism, and it’s why a business can be on the hook for tax it never kept. If you forget to add GST to a sale, the tax doesn’t vanish. It comes out of your margin.
Some things carry no GST at all. The CRA calls them zero-rated (taxed at 0%, like basic groceries) or exempt. Neither one adds tax to your bill, but the paperwork differs for the seller.
Picture Mei, who sells handmade candles online from a spare room in Red Deer. If she forgets GST on a $40 order, she doesn’t get to ask the customer for it afterwards. The $2 comes out of her own pocket.
What is the rate in each province?
The federal part never changes, but the total does. Here’s how the main setups look on $1,000 before tax, using our GST and HST calculator.
| Where | Setup | Tax on $1,000 |
|---|---|---|
| Alberta, Yukon, NWT, Nunavut | GST only, 5% | $50 |
| Ontario | HST 13% | $130 |
| Nova Scotia | HST 14% | $140 |
| New Brunswick, Newfoundland and Labrador, PEI | HST 15% | $150 |
| British Columbia | GST 5% plus PST 7% | up to $120 |
| Saskatchewan | GST 5% plus PST 6% | up to $110 |
| Manitoba | GST 5% plus RST 7% | up to $120 |
The “up to” matters. Provincial sales tax doesn’t cover everything GST does, so the real bill on a given item can be lower. Quebec has its own tax, the QST, which the GST and QST calculator handles. The QST rate of 9.975% is from Revenu Québec’s rules, so check it there if the exact cents count.
Which province’s rate applies to my sale?
The CRA uses a place of supply rule. It decides where a sale is treated as made, and that sets the rate. A seller in Calgary shipping to a customer in Halifax can’t assume 5%, because the sale may be treated as made in Nova Scotia, where the rate is 14%. The CRA lowered it from 15% on 1 April 2025, so older invoices and older web pages still show the old figure.
The CRA’s own page on which GST/HST rate to charge explains place of supply with delivery examples, and it mentions that Nova Scotia change. If you sell online, this is the one to get right early. Read it once before you set up a checkout.
The gap is not small. On a $1,000 order, tax at 5% is $50, while tax at Nova Scotia’s 14% is $140. That’s $90 of difference, which is why a mistake at the checkout stings.
What does it look like on a real purchase?
Take a $2,400 laptop bought in Edmonton. GST is $120, so you pay $2,520. The same laptop in Toronto carries $312 of HST, for $2,712. That’s $192 more on an identical product, which has nothing to do with the store and everything to do with where the sale is made.
Going the other way, you might have a receipt total and want the tax inside it. Divide by 1.05 in an Alberta-style setup, or use the reverse HST calculator for the harmonized provinces. On $2,520, GST-only math gives $2,400 and $120. People often subtract 5% and end up a few dollars off.
Is GST included in the sticker price?
In most Canadian shops, no. The price on the shelf is before tax and the till adds GST or HST, which is why a $19.99 item rings up higher than you expected. Some sellers do quote tax-included prices, so it is worth a quick look. If it’s unclear, ask before you pay, or look at the receipt to see whether tax is shown as its own line.
Mistakes and limits
Stacking rates is the usual slip. In Ontario it’s 13% in total, not 13% plus 5%. The other slip is using a single rate for a mixed receipt. If some items are zero-rated, a blanket percentage overstates the tax.
The rate table also ages. Rates have moved before, and a blog post or a year-old screenshot may be wrong. The date on the CRA page is what counts. Tax on a receipt is also only half of a business’s story: if you’re registered, the GST you pay on business costs may be recoverable, and the self-employed tax estimate in our self-employed tax calculator doesn’t cover GST at all.
Where this information comes from
The 5% rate, the zero-rating of basic groceries, the place of supply rule and the Nova Scotia change come from the Canada Revenue Agency‘s GST/HST pages. Provincial rates for the other provinces are from our data files, checked in September 2026 against the CRA rate table, and the Quebec rate is from Revenu Québec‘s rules. We aren’t a government service and we don’t speak for one.
Frequently asked questions
What is the GST rate in Canada?
5% on most taxable goods and services. In the HST provinces it is blended into a higher combined rate.
Which provinces charge HST?
Ontario at 13%, Nova Scotia at 14%, and New Brunswick, Newfoundland and Labrador and PEI at 15%.
Do I pay GST on groceries?
Basic groceries are zero-rated, meaning 0% GST/HST, according to the CRA. Some other food items are taxed.
Which province's rate do I charge if I ship across the country?
The CRA place of supply rules decide it. The sale is taxed at the rate of the province where it is treated as made.
How do I find the GST in a total price?
In a GST-only province, divide the total by 1.05. In an HST province, divide by 1 plus the combined rate.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax