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The GST that “Revenue Canada” collects is 5% on most goods and services, and in five provinces it comes bundled into a higher HST. Plenty of people still use “Revenue Canada” for the Canada Revenue Agency, which runs the tax for the federal government. This site has no link with that agency or any government body.
What does the Revenue Canada GST actually cover?
Most things you buy, from a laptop to a haircut. The business selling to you adds the tax to the price and sends it to the agency. You pay it, the seller collects it.
Some supplies are zero-rated, which means the rate is 0% but the seller still keeps track of them. Basic groceries and prescription drugs are the usual examples. Others are exempt, like residential rent, and there the seller charges nothing and can’t recover the tax it paid on its own costs. That difference matters a lot to a business and almost none to a shopper standing at the till.
Where is it 5% and where is it higher?
Where your province has its own sales tax on top, you’ll see GST as a separate line. Where it has joined the harmonized system, one HST line replaces both. Which one applies depends on the place of supply. As the CRA’s page on which rate to charge puts it, the rate depends on the province or territory where the sale is considered to be made.
| Province or territory | Federal part | What you see on the receipt |
|---|---|---|
| Alberta, Yukon, Northwest Territories, Nunavut | GST 5% | 5% only |
| Ontario | in the HST | HST 13% |
| Nova Scotia | in the HST | HST 14% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | in the HST | HST 15% |
| British Columbia, Saskatchewan, Manitoba | GST 5% | GST plus a provincial tax |
| Quebec | GST 5% | GST plus QST |
Nova Scotia’s rate is the one that moved lately. The province cut its share of the HST to 9% on 1 April 2025, which brought the total to 14%.
How much GST is on a $1,000 purchase?
It depends on where the sale counts as happening, so here are three cases run through our GST and HST calculator. In Alberta, $1,000 carries $50.00 of GST and costs $1,050.00. In Ontario, the same $1,000 carries $130.00 of HST and costs $1,130.00. In Nova Scotia it’s $140.00 and $1,140.00.
Got a receipt that already includes the tax and want the pre-tax price? Start from $1,130.00 in Ontario and the reverse HST calculator gives back $1,000.00 and $130.00 of tax. Don’t just knock 13% off the total. That takes off too much, because 13% of $1,130.00 is $146.90, not $130.00.
When does a business have to register?
A small business doesn’t need a GST number until its taxable sales pass $30,000. How that plays out depends on how you cross the line, and the CRA’s page on when to register spells out both routes.
- If you pass $30,000 in a single calendar quarter, you stop being a small supplier on the sale that took you over. You charge tax from that sale.
- If you pass it only across four calendar quarters in a row, you stop being a small supplier at the end of the month after that quarter, and you start charging on your first sale after that.
Either way, you then have 29 days from your effective date to register. You can sign up earlier if you want to claim credits on what you buy.
Those credits are the reason some tiny businesses register anyway. Once registered, you charge tax to customers and claim input tax credits on business costs. The difference is what you send in.
Mistakes that cost people money
Three come up again and again.
The big one is treating the tax you collect as income. It isn’t yours. It sits in your account until the return is due, so park it in a separate account you won’t dip into. A few hundred bucks of collected GST spent on a new monitor turns into a nasty surprise at filing time.
Another is charging the wrong rate to a customer in another province. Place of supply rules decide which rate applies, the agency keeps a page on them, and we haven’t tried to boil them down here because the answer changes with the type of sale and where it’s delivered.
Third, forgetting that Quebec and the prairie provinces add a second tax. Our GST and QST calculator handles Quebec, and the GST and PST calculator covers BC, Saskatchewan and Manitoba. One warning from our own testing: the BC setting applies 12% to everything, so it overstates tax on items BC taxes at a lower rate or not at all, such as restaurant meals.
Is GST the same thing as HST?
Not quite. GST is the federal 5% tax. HST is GST and a provincial sales tax rolled into one rate and collected by the federal government on the province’s behalf. The shopper sees one line instead of two, and the business files one return.
Where this information comes from
Rates come from the Canada Revenue Agency‘s page on which rate to charge, read in October 2026. The registration rules come from the agency’s page on when to register. Provincial taxes are set by each province. Manitoba and Quebec provincial rates weren’t confirmed on their own government pages, so check those before relying on them for a filing. Nothing here is endorsed by the CRA or any government.
Frequently asked questions
Is Revenue Canada the same as the CRA?
Yes. Revenue Canada is the old name many people still use for the Canada Revenue Agency, which administers the GST.
What is the GST rate?
The federal GST is 5%. In Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and Prince Edward Island, an HST of 13% to 15% replaces it.
Do I have to register for GST?
Not until your taxable sales pass $30,000 over four calendar quarters in a row, or in one quarter. You can register earlier if you want to claim credits.
Is GST charged on groceries?
Basic groceries are zero-rated, so the rate is 0%. Prepared food and restaurant meals usually are not.
Can I claim back the GST I paid?
Only a registered business can, through input tax credits on business purchases. As a shopper you can't.
- 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