GST/HST calculator

Enter an amount, pick the province or territory where the supply is made, and see the tax broken out line by line — including the provincial taxes (QST, PST, RST) that sit alongside the GST in four provinces.

Which rate applies? Place of supply, in plain language

The rate you charge follows the place of supply — where the sale is considered to happen — not where your business happens to sit. The full rules have many branches, but the everyday version is short:

• Goods: the province where the goods are delivered. Ship a mattress from Vancouver to a customer in Toronto and the sale is taxed at Ontario's 13% HST.
• Services: generally, the province of the recipient's address — for most business services, the customer's address you hold in the ordinary course of business.
• Digital products and other intangible property: generally where the recipient is and where the product can be used. These rules are the most detailed of the three — read the CRA's place-of-supply guidance before relying on them.

Two cautions. Some supplies are zero-rated (taxed at 0% — basic groceries and exports, for example) and some are exempt (no tax at all — most health and education services, long-term residential rent). This calculator assumes a taxable supply. And the provincial taxes are separate systems: PST in British Columbia and Saskatchewan, RST in Manitoba and QST in Quebec each need their own registration, apply only to certain goods and services, and are calculated on the price before GST — QST is administered by Revenu Québec, not the CRA.