HST/GST Calculator For Canadians
This is a simple to use Canadian sales tax calculator. Hopefully it helps you figure out taxes broken down by GST/HST/PST to be paid or collected. This can be useful either as merchant or customer. (1) Simply select the province the goods or services was purchased in. (2) Select calculation method, either before HST was applied or reverse to find the amount after taxes has been applied.Amount Before Taxes
HST Rates by province:
| Province | On or after October 1, 2016 | July 1, 2016 to September 30, 2016 | April 1, 2013 to June 30, 2016 | July 1, 2010 to March 31, 2013 | January 1, 2008 to June 30, 2010 |
|---|---|---|---|---|---|
| Alberta | 5% | 5% | 5% | 5% | 5% |
| British Columbia | 5% | 5% | 5% | 12% | 5% |
| Manitoba | 5% | 5% | 5% | 5% | 5% |
| New Brunswick | 15% | 15% | 13% | 13% | 13% |
| Newfoundland and Labrador | 15% | 15% | 13% | 13% | 13% |
| Northwest Territories | 5% | 5% | 5% | 5% | 5% |
| Nova Scotia | 15% | 15% | 15% | 15% | 13% |
| Nunavut | 5% | 5% | 5% | 5% | 5% |
| Ontario | 13% | 13% | 13% | 13% | 5% |
| Quebec | 5% | 5% | 5% | 5% | 5% |
| Prince Edward Island | 15% | 14% | 14% | 5% | 5% |
| Saskatchewan | 5% | 5% | 5% | 5% | 5% |
| Yukon | 5% | 5% | 5% | 5% | 5% |
As per CRA website last updated on 2023-10-16
What is HST?
HST is short for Harmonized Sales Tax. It’s a single sales tax system looking to harmonize provincial sales taxes with GST. It started in April 1st, 1997, with the provinces Nova Scotia, New Brunswick, and Newfoundland and Labrador. On July 1st, 2010 British Columbia and Ontario joined the mix. But then in 2013 British Columbia got cold feet and went back and replaced HST with the GST/PST whilst PEI joined the HST system.
When to apply for HST?
You must register for GST/HST number as soon as your business crosses $30,000 in revenue in either four consecutive calendar quarter. This is really important because once you cross this threshold, you must start collecting GST/HST on behalf of the government. You will be liable for this amount if it’s not collected and you’re considered a “small supplier” by the CRA. If you’re in need of help applying for the HST number, figuring whether or not you’re considered a small supplier yet, or just need help actually filing – know you can call me (an experienced CPA with 25+ years) and I’d be happy to assist.
HST for non-participating province?
The way this works is you’re practically the owner of the goods until it reaches the hands of the customer. So if you live in a non-participating province and are selling to a participating provines (e.g., Ontario or Nova Scotia), then you will have to collect HST. However, if they come and pick up the product in your province, then you will only have to charge 5% GST and the appropriate provincial tax. This is why it’s really important to know tax laws regarding HST/GST/PST as you don’t want to be struck with a surprise 13% charge on all revenues after $30,000. Remember: Rule #1 of wealth creation, don’t lose money; step #2, don’t forget #1. So please be careful here; being liable for 13% is no joke (for every $1,000 revenue earned you will have to fork up $130.00 from your profit if you don’t charge when you should’ve).
This can also get more complicated if you’re selling zero-rated goods and services (in which case you’re exempt from collecting HST on behalf of the government) or if you’re exporting to a foreign country. Knowing when and when not to charge HST/GST/PST can help you become more competitive by pricing your product or service accordingly.
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