The rates
- 5% GST: Alberta, British Columbia, Manitoba, Saskatchewan and the territories (Quebec too, with its own QST on top). BC, Manitoba and Saskatchewan also have their own PST.
- 13% HST: Ontario.
- 14% HST: Nova Scotia (it was 15% until April 1, 2025).
- 15% HST: New Brunswick, Newfoundland and Labrador, and Prince Edward Island.
Taking tax out of a total
Divide the total by 1 plus the rate. At 13%, a $113 total is $100 before tax and $13 HST. Multiplying the total by 13% gives the wrong answer.
Do I have to charge it?
Once your taxable sales pass $30,000 in four quarters in a row, you have to register and start charging it. Below that you're a small supplier and it's optional, but registering lets you claim back the GST/HST you pay on business costs.