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GST vs. HST vs. PST in Canada

Learn how GST, HST and the provincial sales taxes fit together, and how to take sales tax out of a total that already includes it.

Published by Beaver Ledger · Edited

Ordinary, fully taxable purchases at the rates in effect October 1, 2026. Older purchases and specially taxed products aren't covered.

The question

Why does sales tax differ between provinces?

Because each province sets its own sales tax. HST provinces combine theirs with the federal 5% GST into one tax; others charge a separate PST, RST or QST alongside GST, and some charge none. Which tax applies depends on what you buy and where it's delivered.

  1. 01Where you are isn't always where the store is
  2. 02Example: adding and removing Ontario HST
  3. 03GST and provincial tax are separate taxes
  4. 04Before you check an invoice

Where you are isn't always where the store is

For GST/HST, what matters is the kind of purchase and the place-of-supply rules, often where goods are delivered. A store's head office doesn't decide your rate. Some purchases are zero-rated or exempt, and a general calculator can't tell which ones those are.

Sources: CRA: GST/HST rates and place-of-supply rules (opens in a new tab)

Example: adding and removing Ontario HST

A $100 purchase in Ontario has 13% HST: $13 of tax, for a total of $113. To get back to the price before tax, divide by 1.13: $113 ÷ 1.13 = $100. Taking 13% off $113 instead gives $98.31, which is wrong.

This leaves out rebates, exemptions, shipping and specially taxed products. Check the rate that applied on the date of the purchase.

Sources: CRA: GST/HST rates and place-of-supply rules (opens in a new tab)

GST and provincial tax are separate taxes

A combined percentage is handy for an estimate, but GST and a provincial tax can apply to different things and have different exemptions. If you need records, keep the separate tax lines on the invoice; a combined estimate doesn't replace them.

The calculator uses today's rates only. Nova Scotia's HST dropped to 14% on April 1, 2025, so an older Nova Scotia receipt won't match.

Sources: CRA: GST/HST rates and place-of-supply rules (opens in a new tab)

Before you check an invoice

Note the date, where it was delivered, what was bought and whether the price includes tax. Sort those out first, then compare your result with the invoice.

  • Use Add tax for a price before tax.
  • Use Remove tax for a total that includes tax.
  • Expect a cent or two of difference when each item or tax is rounded separately.

Sources checked for this editorial revision on October 3, 2026. Educational content from Beaver Ledger; no professional review is claimed. Methods and limitations · Editorial practices and corrections.