Free tool · GST/HST
Work out the tax on a job in seconds
Type the amount, pick the province, and get the right GST or HST, plus the provincial sales tax where one applies. No account, no email.
In British Columbia, PST often does not apply to labour on a repair or a build, but it usually does apply to materials. Untick it if the job is labour only.
- Job amount
- $1,000.00
- GST 5%
- $50.00
- PST 7%
- $70.00
This tool works out GST and HST, and the provincial sales tax in the four provinces that charge one. Whether that provincial tax lands on your labour depends on the trade and the job, so check with the province. It is a calculator, not tax advice.
GST, HST, and PST by province and territory
The rate you charge depends on where the work is done, not where your business is registered. That is the CRA place of supply rule.
| Province or territory | Tax | GST or HST | Provincial tax |
|---|---|---|---|
| Alberta | GST | 5% | 0% |
| British Columbia | GST | 5% | PST 7% |
| Manitoba | GST | 5% | RST 7% |
| New Brunswick | HST | 15% | N/A |
| Newfoundland and Labrador | HST | 15% | N/A |
| Northwest Territories | GST | 5% | 0% |
| Nova Scotia | HST | 14% | N/A |
| Nunavut | GST | 5% | 0% |
| Ontario | HST | 13% | N/A |
| Prince Edward Island | HST | 15% | N/A |
| Quebec | GST | 5% | QST 9.975% |
| Saskatchewan | GST | 5% | PST 6% |
| Yukon | GST | 5% | 0% |
Rates checked against the Canada Revenue Agency in August 2026. See the CRA rate page
Charge the rate for the place of supply
The place of supply is where the sale actually happens, and it sets the rate. The CRA's own example: a Winnipeg shop selling a laptop to a customer in Halifax charges 14% Nova Scotia HST if it delivers there, but 5% GST plus Manitoba's 7% if the customer picks it up in Winnipeg.
Work out the GST on the price before PST
Where a province charges its own sales tax, GST and that tax both apply to the pre-tax price. You do not charge tax on tax, so never add the PST first and then take 5% of the bigger number.
Some supplies are zero-rated everywhere
A zero-rated supply is taxed at 0% GST/HST right across Canada. Basic groceries are the usual example. Whether your work is taxable, exempt, or zero-rated depends on the type of supply, not the province.
Nova Scotia dropped to 14% on 1 April 2025
Nova Scotia cut the provincial part of its HST, taking the total rate from 15% to 14%. Plenty of older rate charts still show 15%, so check before you send a Nova Scotia invoice.
GST/HST rates since 1 April 2013
| Province or territory | On or after 1 Apr 2025 | 1 Oct 2016 to 31 Mar 2025 | 1 Jul 2016 to 30 Sep 2016 | 1 Apr 2013 to 30 Jun 2016 |
|---|---|---|---|---|
| Alberta | 5% | 5% | 5% | 5% |
| British Columbia | 5% | 5% | 5% | 5% |
| Manitoba | 5% | 5% | 5% | 5% |
| New Brunswick | 15% | 15% | 13% | 13% |
| Newfoundland and Labrador | 15% | 15% | 15% | 13% |
| Northwest Territories | 5% | 5% | 5% | 5% |
| Nova Scotia | 14% | 15% | 15% | 15% |
| Nunavut | 5% | 5% | 5% | 5% |
| Ontario | 13% | 13% | 13% | 13% |
| Prince Edward Island | 15% | 15% | 14% | 14% |
| Quebec | 5% | 5% | 5% | 5% |
| Saskatchewan | 5% | 5% | 5% | 5% |
| Yukon | 5% | 5% | 5% | 5% |
Use the rate that was in force on the invoice date, not today's rate.
Questions about charging GST/HST
You charge the rate for the place the work is done, not the place your business is registered. If you live in Ontario and do a job in Nova Scotia, you charge the Nova Scotia rate. The CRA calls this the place of supply rule.
GST is the 5% federal tax. In some provinces the federal and provincial taxes are combined into one tax called HST, so you charge a single rate instead of two. Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island use HST. Everywhere else charges 5% GST.
In British Columbia, Saskatchewan, Manitoba, and Quebec, yes. The provincial tax is charged alongside the 5% GST. Both are worked out on the price before tax, so you never charge tax on tax. Whether the provincial tax applies to your labour or only to your materials depends on the trade and the job.
Nova Scotia lowered the provincial part of its HST on 1 April 2025, which brought the total rate down from 15% to 14%. A lot of older rate charts still show 15%, so it is worth checking before you send an invoice.
Most small suppliers do not have to register until their revenue passes $30,000 over four calendar quarters. Once you cross that line you have to register and start charging. Many contractors register early so they can claim input tax credits on tools and materials.
The CRA wants the customer to know the rate that applies and the tax amount. Show the amount and the tax on separate lines, or say clearly that the total includes GST/HST. Where HST applies, show the one combined rate and do not split the federal and provincial parts.