GST, HST, PST and QST are different sales-tax labels. GST is the federal goods and services tax; HST combines federal and provincial components in participating provinces. Quebec’s QST and other provinces’ PST are separate from GST. The percentage on a receipt depends on the supply and applicable provincial rules.
Read the percentage on your receipt
- GST: an ordinary taxable supply made in a non-participating province generally has 5% GST. Separate provincial tax may also apply.
- HST: Ontario’s ordinary rate is 13%, Nova Scotia’s is 14%, and New Brunswick, Newfoundland and Labrador, and Prince Edward Island generally use 15%. Do not add another 5% GST on top: HST already includes the federal component.
- QST: Quebec’s general QST rate is 9.975%, calculated on the price before GST. An ordinary supply subject to both GST and QST therefore has a combined nominal rate of 14.975%.
The CRA rate and place-of-supply guidance explains when a province’s GST/HST rate applies. Quebec and other provincial taxes have their own rules.
Two $100 examples
For an ordinary $100 taxable Ontario service, 13% HST is $13 and the total is $113. The $13 is the whole HST amount, not $13 plus another $5 GST.
For a $100 Quebec sale subject to both taxes, GST is $5 and QST is $9.975, for an unrounded total of $114.975. If each tax amount is rounded to the nearest cent, QST is $9.98 and the total is $114.98. In Quebec, Revenu Québec’s invoice rules describe the information sellers and buyers need.
Why a receipt may show a different amount
Zero-rated supplies are taxable at 0%; exempt supplies do not have GST/HST charged. A separate provincial tax may apply to a different set of goods or services. A tax-included price also requires working backwards from the total rather than multiplying that total by the rate. For example, an Ontario price of $113 including 13% HST contains $100 before tax and $13 HST.
For a business sale, check the type of supply and place of supply before selecting the rate. Use the links below for the full rate table and provincial details.
Related guides
Sources
Official guidance checked October 17, 2026.