Question 1

What is the difference between HST, GST, and PST in Canada?

Accepted Answer

GST (Goods and Services Tax) is the 5% federal tax that applies across all provinces. HST (Harmonized Sales Tax) combines the federal GST with a provincial sales tax into a single rate — used in Ontario (13%), Nova Scotia, New Brunswick, PEI, and Newfoundland (all 15%). PST (Provincial Sales Tax) is a separate provincial tax charged alongside GST in BC (7%), Saskatchewan (6%), and Manitoba (7% RST). Quebec uses QST (9.975%) alongside GST, filed separately with Revenu Québec.

Question 2

When does my Canadian business need to register for GST/HST?

Accepted Answer

Your business must register for GST/HST once total taxable revenues exceed $30,000 in a single calendar quarter or over four consecutive quarters. This threshold applies to most businesses. Once registered, you must collect and remit GST/HST on taxable sales, and can claim input tax credits (ITCs) on business expenses. Some businesses can voluntarily register before reaching the threshold.

Question 3

How do I calculate HST in Ontario?

Accepted Answer

Ontario's HST rate is 13% (5% federal GST + 8% provincial). To add HST to an amount: multiply the pre-tax price by 1.13. For example, $1,000 × 1.13 = $1,130. To extract HST from a total: divide by 1.13. For example, $1,130 ÷ 1.13 = $1,000 pre-tax ($130 tax). Our calculator above handles this automatically — just select Ontario and enter your amount.

Question 4

Does Alberta have HST or PST?

Accepted Answer

No — Alberta is the only Canadian province with no provincial sales tax (PST) and no HST. Businesses in Alberta only collect and remit the federal 5% GST. This makes Alberta one of Canada's most tax-friendly provinces for businesses. You still need to register for GST if revenues exceed $30,000.

Question 5

How does PST work in British Columbia?

Accepted Answer

BC charges GST (5% federal) and PST (7% provincial) separately — they are not harmonized. GST is filed with CRA, while PST is filed with the BC Ministry of Finance on a separate return. The combined tax rate on most goods in BC is 12%. Not all goods and services attract PST — some are exempt. Our calculator shows the breakdown of both taxes for any BC amount.

Question 6

What is QST in Quebec and how is it different from HST?

Accepted Answer

QST (Quebec Sales Tax) is Quebec's provincial sales tax at 9.975%. Unlike HST provinces, Quebec files GST (5%) with CRA and QST with Revenu Québec on separate returns. The combined rate is 14.975% on most taxable goods and services in Quebec. Revenu Québec administers both the GST and QST on behalf of CRA for Quebec businesses, which means most Quebec businesses file both returns with the same agency.

Question 7

How often do I need to file HST/GST returns in Canada?

Accepted Answer

Filing frequency depends on your annual taxable revenues. Businesses with revenues under $1.5M typically file annually; $1.5M–$6M file quarterly; over $6M file monthly. You can also opt to file more frequently. GST/HST returns are due one month after each reporting period ends. CRA will notify you of your assigned filing frequency when you register. Our bookkeeping service tracks all deadlines and prepares your returns on your behalf.

Question 8

Can I claim input tax credits (ITCs) on business expenses?

Accepted Answer

Yes — GST/HST registrants can claim ITCs (input tax credits) on GST/HST paid for business expenses. For example, if you paid $130 HST on $1,000 of office supplies, you can deduct that $130 from the HST you collected from customers, reducing your net remittance. Keeping accurate records of all business expenses with GST/HST is essential — this is one of the key tasks we handle in monthly bookkeeping.

Province / Territory	Code	Total Rate	Tax Type	Federal GST	Provincial	Filing Note
Ontario	ON	13%	HST	5%	8%	Single HST filed with CRA
British Columbia	BC	12%	GST + PST	5%	7% PST	Filed separately — GST (CRA) + PST (BC Finance)
Alberta	AB	5%	GST only	5%	None	No provincial sales tax
Manitoba	MB	12%	GST + RST	5%	7% RST	Filed separately — GST (CRA) + RST (Manitoba)
Saskatchewan	SK	11%	GST + PST	5%	6% PST	Filed separately — GST (CRA) + PST (Sask Finance)
Quebec	QC	14.975%	GST + QST	5%	9.975% QST	Filed separately — GST (CRA) + QST (Revenu Québec)
Nova Scotia	NS	15%	HST	5%	10%	Single HST filed with CRA
New Brunswick	NB	15%	HST	5%	10%	Single HST filed with CRA
Newfoundland & Labrador	NL	15%	HST	5%	10%	Single HST filed with CRA
Prince Edward Island	PE	15%	HST	5%	10%	Single HST filed with CRA
Northwest Territories	NT	5%	GST only	5%	None	No territorial sales tax
Yukon	YT	5%	GST only	5%	None	No territorial sales tax
Nunavut	NU	5%	GST only	5%	None	No territorial sales tax

Canadian HST / GST / PST
Calculator

Canadian sales tax rates
by province — 2026.

Three ways to
calculate Canadian tax.

Canadian sales tax
questions answered.

We handle your HST
filings every quarter.

Canadian HST / GST / PSTCalculator

Canadian sales tax ratesby province — 2026.

Three ways tocalculate Canadian tax.

Canadian sales taxquestions answered.

We handle your HSTfilings every quarter.

Canadian HST / GST / PST
Calculator

Canadian sales tax rates
by province — 2026.

Three ways to
calculate Canadian tax.

Canadian sales tax
questions answered.

We handle your HST
filings every quarter.