CRA & Provincial Revenue Ministries 2026
Canada GST/HST & Provincial Sales Tax Guide
Authoritative breakdown of Canadian sales tax rates across all provinces — HST vs GST/PST/QST, small supplier $30,000 threshold, and quarterly GST/HST credit payouts.
Provincial Sales Tax (GST/HST/PST) Calculator
Calculate total sales tax and itemized price across all Canadian provinces.
Total Price: $113.00 CAD
Combined Sales Tax (13%): $13.00 CAD
Tax Structure (Ontario): 13% Harmonized Sales Tax (HST)
Frequently Asked Questions
GST (Goods and Services Tax) is a 5% federal tax. PST/RST/QST are provincial sales taxes levied separately. HST (Harmonized Sales Tax) combines federal GST and provincial sales tax into a single rate (e.g. 13% in Ontario, 15% in Atlantic Canada).
Alberta and the 3 territories (Yukon, NWT, Nunavut) have the lowest sales tax rate in Canada, charging only 5% GST with 0% provincial sales tax.
Businesses must register for a CRA GST/HST account if worldwide gross taxable revenues exceed $30,000 CAD over a single calendar quarter or four consecutive quarters.
The GST/HST Credit is a tax-free quarterly payment sent to modest-income individuals and families to offset sales taxes paid. It is automatically calculated upon filing your annual T1 tax return.