This GST/PST calculator is for a purchase that has 5% GST and a separate provincial tax. For a $100 purchase in BC, that is $5 GST plus $7 PST, for a $112 total. British Columbia and Manitoba have a general combined 12% example; Saskatchewan has an 11% example. Check whether both taxes apply before relying on a total.
This Canadian GST and PST calculator covers British Columbia, Manitoba and Saskatchewan. Ontario and the Atlantic provinces charge a single HST (13–15%) instead of separate GST and PST; use the Ontario HST calculator or the Nova Scotia HST calculator.
GST and PST calculator
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. Applicable 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; see the Manitoba RST calculator for province-specific figures. In Saskatchewan, GST is $5 and PST is $6, giving $111. Generally, calculate GST on the price without PST, as CRA instructs; exceptions exist for some categories.
| Province | Federal GST | General provincial tax | Combined example |
|---|---|---|---|
| British Columbia | 5% | 7% PST | 12% |
| Manitoba | 5% | 7% RST | 12% |
| Saskatchewan | 5% | 6% PST | 11% |
| Quebec | 5% | 9.975% QST | 14.975% ($100 → $114.98) |
| Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island charge a single HST of 13–15% instead of separate GST and PST; use the HST calculators for those provinces. | |||
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 (see the Saskatchewan sales tax calculator). For Quebec’s 5% GST plus 9.975% QST, divide by 1.14975. 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. PST may not be charged when a seller outside the province is not required to collect it, or when the item is PST-exempt; untick the provincial-tax switch in the calculator for those receipts. British Columbia applies different PST rates to some goods, such as liquor, vehicles and vapour products, and to accommodation, which is classified as a taxable service; see BC special PST rates. 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.