Use this calculator when a purchase has both 5% GST and a separate provincial tax. British Columbia and Manitoba have a general combined 12% example; Saskatchewan has an 11% example. Select the actual province and confirm whether provincial tax applies to the item.
Calculate GST and provincial tax
Amount before tax$100.00
GST 5%$5.00
PST 7%$7.00
Total with tax$112.00
Example for a standard-rated sale in British Columbia. Only explicitly selected provincial taxes are included. JavaScript is needed to change the amount or tax applicability.
Choose Add tax for a pre-tax price or Remove tax for a tax-included receipt. The provincial-tax switch starts on; it is a transaction choice, not an exemption checker. Special-category rates are outside this general calculation.
Calculate each tax on the correct base
For a standard $100 taxable purchase in BC, GST is $5 and PST is $7, so the total is $112. Manitoba’s general RST example produces the same total. In Saskatchewan, GST is $5 and PST is $6, giving $111. Calculate GST on the price without PST, as CRA instructs.
| Province | Federal GST | General provincial tax | Combined example |
|---|---|---|---|
| British Columbia | 5% | 7% PST | 12% |
| Manitoba | 5% | 7% RST | 12% |
| Saskatchewan | 5% | 6% PST | 11% |
Remove GST and PST from an included total
Divide by 1.12 if the total includes both general 5% GST and 7% PST/RST. Divide by 1.11 for 5% GST plus 6% Saskatchewan PST. A $560 BC total then has a $500 base, $25 GST and $35 PST. Do not use these divisors if only one tax applied or the receipt has mixed tax treatments.
GST and PST exemptions are separate
The federal classification does not automatically settle provincial tax. The purchaser, item, use, registration obligations, and exemption documents can affect provincial treatment. Check BC, Manitoba or Saskatchewan for the relevant province. Quebec’s QST has a different rate, 9.975%, also calculated on the price before GST. Use the province selector with Quebec and the QST setting, or the Quebec calculator.
The provincial authorities publish their separate rules: British Columbia, Manitoba, and Saskatchewan.
For a receipt that includes HST instead, use the reverse calculator. For all provinces and territories, use the main calculator.