Canada GST/HST Calculator 2025
Calculate federal GST and HST for Canadian provinces with accurate 2025 rates.
🎯 What
GST/HST is a federal consumption tax applied to most goods and services in Canada. GST (5%) applies in some provinces, while HST (13-15%) combines federal and provincial taxes in harmonized provinces.
👥 Who
This calculator is for individuals and businesses buying or selling taxable goods and services in Canada. Businesses registered for GST/HST can claim Input Tax Credits (ITCs).
💡 Why
Estimate GST/HST amounts for purchases, sales, and business reporting. Helps with pricing, budgeting, and understanding tax obligations for CRA compliance.
🧾 Transaction Details
GST/HST paid on business purchases
💵 Tax Amount
Calculation Breakdown
2025 GST/HST Rates by Province
| Province/Territory | Tax Type | Rate | Components |
|---|---|---|---|
| Ontario | HST | 13% | 5% Federal + 8% Provincial |
| New Brunswick | HST | 15% | 5% Federal + 10% Provincial |
| Nova Scotia | HST | 15% | 5% Federal + 10% Provincial |
| Newfoundland & Labrador | HST | 15% | 5% Federal + 10% Provincial |
| Prince Edward Island | HST | 15% | 5% Federal + 10% Provincial |
| Alberta, BC, MB, SK, QC, YT, NT, NU | GST | 5% | Federal only |
Note: Quebec has separate GST (5%) and QST (9.975%). This calculator shows GST only.
Understanding Canadian GST/HST
🧾 Standard-Rated Supplies
Most goods and services in Canada are subject to GST/HST:
- Charged at 5% (GST) or 13-15% (HST) depending on province
- Registered businesses collect tax from customers and remit to CRA
- Businesses can claim Input Tax Credits (ITCs) for tax paid on purchases
🎯 Zero-Rated Supplies (0%)
Certain essential supplies are zero-rated:
- Examples: Basic groceries, prescription drugs, medical devices, exports
- You don't charge GST/HST to customers
- You can claim ITCs for tax paid on business purchases
🏠 Exempt Supplies
Specific supplies are exempt from GST/HST:
- Examples: Residential rent, most health and dental services, most educational services
- You don't charge GST/HST to customers
- You cannot claim ITCs for related business purchases
💼 Input Tax Credits (ITCs)
Registered businesses can recover GST/HST paid:
- Claim credits for GST/HST paid on business expenses
- Net Tax = GST/HST Collected - ITCs Claimed
- Must have proper documentation (receipts/invoices)
Practical Calculation Examples
Example 1: Ontario Purchase (HST 13%)
Purchase Details:
- • Province: Ontario
- • Amount Before Tax: $1,000
- • Supply Type: Standard-Rated
Calculation:
- • HST (13%): $130.00
- • Total: $1,130.00
Example 2: Alberta Purchase (GST 5%)
Purchase Details:
- • Province: Alberta
- • Amount Before Tax: $1,000
- • Supply Type: Standard-Rated
Calculation:
- • GST (5%): $50.00
- • Total: $1,050.00
Example 3: Business with ITC
Business Transaction:
- • HST Collected from Sales: $300
- • ITC (HST paid on purchases): $120
Net Tax:
- • $300 - $120 = $180
- • Net HST Payable to CRA: $180
Frequently Asked Questions
Q: What's the difference between GST and HST?
A: GST (Goods and Services Tax) is the 5% federal tax applied in some provinces. HST (Harmonized Sales Tax) combines federal GST with provincial sales tax into a single rate (13% in ON, 15% in NB/NS/NL/PE).
Q: Is Quebec Sales Tax (QST) included in this calculator?
A: No, this calculator only shows GST (5%) for Quebec. QST (9.975%) is a separate provincial tax administered by Revenu Québec and must be calculated separately.
Q: Who can claim Input Tax Credits (ITCs)?
A: Only businesses registered for GST/HST can claim ITCs. Individual consumers cannot claim ITCs. Businesses must have valid receipts and use purchases for commercial activities.
Q: When do businesses need to register for GST/HST?
A: Businesses must register if annual worldwide taxable revenues exceed $30,000 ($50,000 for taxi/ride-sharing). Voluntary registration is allowed below these thresholds.
Q: What are zero-rated supplies?
A: Zero-rated supplies are taxable at 0% GST/HST. Common examples include basic groceries, prescription medications, and exports. Businesses selling zero-rated goods can still claim ITCs.
Q: How often must businesses file GST/HST returns?
A: Filing frequency depends on annual revenues: Monthly (over $6M), Quarterly ($1.5M-$6M), or Annually (under $1.5M). Returns are filed through the CRA's My Business Account.
Q: Is this calculator CRA-approved?
A: No, this is an unofficial educational tool for estimation purposes only. For official information, consult CRA's website or a tax professional. Tax rules can be complex depending on specific circumstances.
Disclaimer: GST/HST rates are based on 2025 CRA standards. Provincial rates and eligibility determine applicability. This calculator is for informational and educational purposes only. Not legal, accounting, or CRA advice. Always verify with CRA or a qualified tax professional for your specific situation.