Canada GST/HST Calculator

What is the difference between GST, HST, PST and QST?

GST (Goods and Services Tax): federal 5% tax collected by CRA. PST (Provincial Sales Tax): separate provincial tax (BC 7%, SK 6%, MB 7%). HST (Harmonized Sales Tax): federal + provincial combined into one rate — ON 13%, NB/NS/PE/NL 15%. QST (Quebec Sales Tax): 9.975%, collected by Revenu Québec — applied on top of GST, making the effective rate 14.975% in Quebec.

What is zero-rated vs exempt from GST/HST?

Zero-rated items: still in the GST/HST system but taxed at 0%. Businesses selling zero-rated goods can claim input tax credits. Examples: most groceries, prescription drugs, medical devices, exports. Exempt items: outside the GST/HST system entirely — sellers cannot claim ITCs. Examples: residential rent, most health and educational services, financial services.

Do I pay PST as a visitor to BC or Manitoba?

Yes — PST applies to most retail purchases regardless of where you live. However, non-residents can sometimes claim a PST refund on purchases taken out of province (BC has eliminated most rebates). Unlike some US states, Canada generally doesn't offer tourist rebates on sales tax for most purchases.

How does Quebec's QST work differently?

Quebec's QST (9.975%) is applied on the price AFTER adding GST — creating a "tax on tax" effect. For a $100 item: GST = $5; QST = 9.975% × $105 = $10.47; total = $115.47 vs. $114.75 if calculated separately. This is why Quebec's effective combined rate is 14.975% but feels slightly higher. QST is administered by Revenu Québec, not CRA.