The Canadian GST/HST calculator is a free online tool for working out sales tax.
The material on this website has been prepared for general informational purposes only and is not intended to be relied upon as accounting, legal, tax, or other professional advice. Please refer to your advisors for specific advice.
Instructions:
1. Select the number fo decimal places you'd like to use from the drop-down list (the default is 2).
2. You can use the Tab key to to move to the next field, and shift-Tab to move to the previous field.
3. Enter value you'd like to calculate in the first box.
4. Select the tax rate you need from the dropdown list.
5. Click/tap the "Add GST" or "Subtract GST" button depending on your requirement.
6. Click/tap the
button to copy the result value to your device's clipboard.Exemptions:
The term "taxable supplies" refers to supplies of goods and services that are subject to GST/HST. The HST rate of 13% applies in Ontario and rate of 15% applies in Nova Scotia, in New Brunswick, Newfoundland and Labrador and in Prince Edward Island. QST at a rate of 9.975% applies in the province of Quebec. The effective combined GST/QST rate is 14.975%.
The 5% GST rate applies to supplies of property and services made elsewhere in Canada: in the provinces of British Columbia, Alberta, Saskatchewan, and Manitoba and in the Yukon, Northwest, and Nunavut Territories. A zero-rate (0%) applies to a limited range of supplies of property and services. Although tax does not apply to zero-rated supplies, a registrant may claim input tax credits with respect to these supplies. As a result, zero-rated supplies bear no tax.
Examples of goods and services taxable at 0%
- Exports of goods and services
- Basic foodstuffs
- International transportation
- Prescription drugs
- Medical devices
- Certain inputs used in agriculture and fishing
Certain supplies of goods and services, referred to as exempt supplies," are within the scope of GST/HST, but are not liable to tax. However, these exempt supplies do not give rise to input tax credits.
Examples of exempt supplies of goods and services
- Supplies of used residential property
- Financial transactions
- Most supplies by charities and public-sector bodies
- Health care services
- Education services
Option to tax for exempt supplies. In some cases, the GST/HST legislation permits parties to a transaction to elect to treat particular exempt supplies as taxable. Elections are available, for example, in respect of the supply of a residential complex by a person other than a builder, particular sales of real property by an individual when made in the course of an adventure or concern in the nature of trade, certain supplies of instruction or examinations by a professional or trade association, government, vocational school, university, public college or regulatory body, certain memberships in a public service body or professional organization and some supplies of real property by public service bodies. In most cases, conditions must be satisfied before the election can be made.
Country Information:
What are Canada's sales tax names?
Goods and services tax (GST)
Harmonized services tax (HST)
What are Canada's sale taxes called in Canada?
Goods and services tax (GST)
Harmonized services tax (HST)
When were Canada's sales tax(es) introduced?
January 1st 1991
April 1st 1997
Who administers Canada's sales tax?
Canada Revenue Agency (https://www.canada.ca/en/services/taxes.html)
What is Canada's sales tax threshold?
CAD30,000
What are Canada's trade bloc memberships?
Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP)
United States–Mexico–Canada Agreement (USMCA)
Comprehensive Economic and Trade Agreement (CETA)
What is the Goods and Services Tax (GST) in Canada?
The Goods and Services Tax (GST) is a federal value-added tax in Canada that applies to most goods and services in the country.
What is the current rate of GST in Canada?
The current standard rate of GST in Canada is 5%, but taxes vary between provences.
Who administers the GST in Canada?
The GST in Canada is administered by the Canada Revenue Agency (CRA).
Who is responsible for collecting the GST in Canada?
Businesses and individuals who provide taxable goods and services in Canada are responsible for collecting the GST and remitting it to the Canada Revenue Agency (CRA).
Are there any goods or services exempt from the GST in Canada?
Yes, there are some goods and services that are exempt from the GST in Canada, including basic groceries, prescription drugs, and medical devices.
How does the GST work in Canada?
The GST works by applying a tax to the value added at each stage of production and distribution of goods and services. This means that the tax is included in the price of the final product or service, and is paid by the end consumer.
Can provinces in Canada add their own sales tax to the GST?
Yes, provinces in Canada can add their own sales tax to the GST, creating a Harmonized sales tax (HST) that is collected by the federal government and then remitted back to the province.
How is the GST collected and remitted in Canada?
Businesses and individuals collect the GST as part of the price of the goods and services they provide, and then remit the tax to the Canada Revenue Agency (CRA) on a regular basis, usually quarterly or annually.
Is there a process for registering for the GST in Canada?
Yes, there is a process for registering for the GST in Canada. Businesses and individuals who provide taxable goods and services must register for the GST and obtain a GST/HST number from the Canada Revenue Agency (CRA).
Who was the Prime Minister of Canada when the GST was introduced?
Brian Mulroney was the Prime Minister of Canada when the GST was introduced in 1991.
What was the political party of the Prime Minister when the GST was introduced?
Brian Mulroney was a member of the Progressive Conservative Party of Canada when the GST was introduced in 1991.
Why was the GST introduced in Canada?
The GST was introduced in Canada to create a more efficient and unified federal tax system, and to increase the government's revenue base.
Who supported the introduction of the GST in Canada?
The introduction of the GST in Canada was supported by the Progressive Conservative Party of Canada and many business groups, who saw it as a way to simplify the tax system and create a more level playing field for businesses.
Who opposed the introduction of the GST in Canada?
The introduction of the GST in Canada was opposed by the Liberal Party of Canada, some consumer groups, and some small business owners, who argued that the tax would be too complex and would increase the cost of goods and services for consumers.
How was the GST received by businesses in Canada?
The GST was generally well received by large businesses in Canada, who saw it as a way to simplify the tax system and create a more level playing field. However, some small businesses faced challenges in adapting to the new tax system, and some argued that the tax was too complex and increased the cost of doing business.
How was the GST received by individuals in Canada?
The GST was generally not well received by individuals in Canada, who saw it as an added cost that increased the cost of goods and services. There was significant public opposition to the tax, and it was seen as a key factor in the defeat of the Progressive Conservative Party of Canada in the 1993 federal election.
Was the implementation of the GST in Canada a smooth process?
The implementation of the GST in Canada was not a smooth process, with significant public opposition to the tax and many businesses facing challenges in adapting to the new tax system. However, over time, the GST has become a widely accepted part of the tax system in Canada.
What is Canada's currency?
Canadian dollar (CAD) - C$
What continent is Canada on?
North America
What geographical region is Canada in?
Caribbean, Central & North America
What is Canada's capital?
Ottawa
What is the demonym for Canada?
Canadian
What is Canada's ISO 3166 Country code?
CA
What is Canada's International dialling code?
+1
What is Canada's internet TLD?
.ca