Charge the GST/HST - How to charge GST/HST

How to charge GST/HST

Do you supply a taxable product or service within your own province or territory? If so, you charge the current GST/HST rate for your province or territory. However, if you supply a taxable product outside your province or territory, you must determine which rate to charge.

If you are unsure if your product or service is taxable, exempt, or zero-rated, consult Type of supply.

Which GST/HST rate to charge

The rate you charge on taxable products or services depends on 2 factors:

1. Where the supply is made

In provinces where you have to charge the GST and the provincial sales tax (PST), calculate the GST on the price excluding the PST. If you are supplying a product or service to:

2. Who the supply is made to

You charge the GST/HST on taxable products or services (other than zero-rated supplies) to almost everyone.

Even though certain organizations may be able to claim rebates, they always have to pay the applicable GST/HST on their purchases.

Find more information for:

Certain people may not always have to pay the GST/HST to a supplier. For more information, see:

Current rates

The current rates (as of October 1, 2016) are the following:

  • 5% in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon
  • 13 % in Ontario
  • 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island
See previous rates (from January 1, 2008 to September 30, 2016)

See previous rates (from January 1, 2008 to September 30, 2016)

GST/HST rates from January 1, 2008 to September 30, 2016
Province July 1, 2016 to Sep. 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%
British Columbia 5% 5% 12% 5%
Manitoba 5% 5% 5% 5%
New Brunswick 15% 13% 13% 13%
Newfoundland and Labrador 15% 13% 13% 13%
Northwest Territories 5% 5% 5% 5%
Nova Scotia 15% 15% 15% 13%
Nunavut 5% 5% 5% 5%
Ontario 13% 13% 13% 5%
Quebec 5% 5% 5% 5%
Prince Edward Island 14% 14% 5% 5%
Saskatchewan 5% 5% 5% 5%
Yukon 5% 5% 5% 5%

GST/HST rates from January 1, 2008 to Septermber 30, 2016

GST/HST rates from January 1, 2008 to Septermber 30, 2016
Province July 1, 2016 to Sep. 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%
British Columbia 5% 5% 12% 5%
Manitoba 5% 5% 5% 5%
New Brunswick 15% 13% 13% 13%
Newfoundland and Labrador 15% 13% 13% 13%
Northwest Territories 5% 5% 5% 5%
Nova Scotia 15% 15% 15% 13%
Nunavut 5% 5% 5% 5%
Ontario 13% 13% 13% 5%
Quebec 5% 5% 5% 5%
Prince Edward Island 14% 14% 5% 5%
Saskatchewan 5% 5% 5% 5%
Yukon 5% 5% 5% 5%

How to calculate the GST/HST

In most cases you can use the GST/HST calculator to calculate the GST/HST. There are some special cases where the GST/HST is applied differently, for example coupons, gift certificates, deposits, etc.

Special cases
  • Agents
  • Auctioneers
  • Barter transactions and barter-exchange networks
  • Coin-operated machines
  • Commercial lease
  • Consignment sales
  • Deposits and conditional sales
  • Direct sellers
  • Early-payment discounts and late-payment surcharges
  • Freight transportation service
  • Gift certificates
  • Insurance claims
  • Manufacturers' rebates
  • Non-reimbursable coupons
  • Other coupons
  • Real estate agents (services)
  • Reimbursable coupons
  • Returnable beverage containers
  • Returnable containers
  • Returnable goods
  • Sale-leaseback arrangements
  • Sales of farmland
  • Sales of owner-occupied homes
  • Sales of a residence by a builder
  • Sales of vacant
  • Trade-ins
  • Tips and gratuities
  • Volume discounts
  • Warranty reimbursements
GST/HST in special cases explains how the GST/HST applies in these situations.

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