Ontario Tax Rate
HST 13%
Total rate: 13.000%
Amount Before Tax
$1,000.00
Amount With Tax
$1,130.00
| Province | GST | PST/HST | Total | Type |
|---|---|---|---|---|
| Ontario | - | 13% | 13.000% | HST |
| Quebec | 5% | 9.975% | 14.975% | GST+QST |
| British Columbia | 5% | 7.000% | 12.000% | GST+PST |
| Alberta | 5% | - | 5.000% | GST only |
| Saskatchewan | 5% | 6.000% | 11.000% | GST+PST |
| Manitoba | 5% | 7.000% | 12.000% | GST+RST |
| Nova Scotia | - | 15% | 15.000% | HST |
| New Brunswick | - | 15% | 15.000% | HST |
| Prince Edward Island | - | 15% | 15.000% | HST |
| Newfoundland & Labrador | - | 15% | 15.000% | HST |
| Yukon | 5% | - | 5.000% | GST only |
| Northwest Territories | 5% | - | 5.000% | GST only |
| Nunavut | 5% | - | 5.000% | GST only |
CRA-Aligned: This calculator uses 2025 GST/HST/PST/QST rates as published by the Canada Revenue Agency and provincial authorities. Rates are subject to change. Consult a tax professional for specific tax obligations.
How the Goods and Services Tax and Harmonized Sales Tax work
What is the difference between GST and HST?
GST (Goods and Services Tax) is a federal tax of 5% that applies across Canada. HST (Harmonized Sales Tax) combines the federal GST with the provincial sales tax into a single rate in participating provinces. Ontario charges 13% HST, Nova Scotia charges 15% HST, and New Brunswick charges 15% HST. Provinces like Alberta and British Columbia charge GST plus a separate provincial sales tax.
When must you register for GST/HST?
You must register for a GST/HST account if your total revenue exceeds $30,000 in any single calendar quarter or over four consecutive calendar quarters. Once you cross this threshold, you have 29 days to register. You can also voluntarily register even if your revenue is below $30,000, which lets you claim input tax credits on your business expenses.
What are input tax credits (ITCs)?
Input tax credits let you recover the GST/HST you paid on business purchases. If you buy a $1,000 computer and pay $130 in HST (Ontario), you can claim $130 as an ITC on your GST/HST return. This effectively makes the tax a pass-through — you collect it from customers and pay it on expenses, only remitting the difference to the CRA.
How often do you file GST/HST returns?
Your filing frequency depends on your annual revenue. If revenue is under $1.5 million, you file annually. Between $1.5 million and $6 million, you file quarterly. Over $6 million, you file monthly. You can also elect to file more frequently than required. Instalments may be required for annual filers with net tax over $3,000.
What is the Quick Method?
The Quick Method is a simplified way to calculate your GST/HST remittance. Instead of tracking ITCs on every expense, you remit a flat percentage of your GST/HST-included revenue. The rate depends on your province and business type — typically 3.6% to 8.8%. This method is available if your annual taxable supplies are $400,000 or less and can save you money if you have few input tax credits.
What goods and services are GST/HST exempt?
Some goods and services are exempt from GST/HST, meaning no tax is charged and no ITCs can be claimed. These include basic groceries, prescription drugs, medical and dental services, most educational services, childcare, and residential rent. Financial services like bank fees and insurance premiums are also exempt.
What happens if you do not charge GST/HST when required?
If you are required to register and charge GST/HST but do not, the CRA can assess you for the GST/HST you should have collected, plus interest and penalties. The penalty for late filing is 1% of the net tax owing plus 0.25% per month for up to 12 months. You may also face a repeat late filing penalty of up to 10% of the balance owing.
CRA-Aligned: Based on 2025 CRA rates and thresholds. For personal advice, speak to a qualified accountant or tax professional.
Disclaimer: This calculator provides estimates based on current CRA rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant before making financial decisions. Read our terms
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