A $100 purchase in British Columbia costs $112: $5 of GST plus $7 of PST. The same $100 in Quebec comes to $114.98, because the 9.975% QST sits on top of the 5% GST. Pick a province above and the tax on your own amount appears straight away.
Provinces with a second tax
British Columbia charges a 7% PST, Saskatchewan 6%, and Manitoba a 7% retail sales tax. Quebec adds the 9.975% QST. The provincial tax is stacked on the 5% federal GST. Ontario and the Atlantic provinces work differently, with one combined HST.
How Quebec does the sum
Since 2013 the QST has been charged on the price before GST, not on the price plus GST. The two taxes therefore add up to 14.975% of the base price. On $100 that means $5 of GST and $9.98 of QST. The calculator follows this method.
Working backwards from a total
Got a receipt total and want the price before tax? Divide by one plus the combined rate. Use 1.12 for BC and 1.14975 for Quebec. The “includes tax” option does it for you and rounds each tax to the cent.
Examples at $200
An item priced at $200 costs $224 in British Columbia and $212 in Saskatchewan once GST and PST are added. Manitoba also lands on $224. Quebec comes to $229.95. Choose each province in the form to see the tax lines and the total for your own figure.
What is taxed and what is not
Rules vary by province. Many services, children’s clothing and basic groceries are exempt or taxed differently, and some provinces exempt things others tax, such as books or bicycles. Check the finance site of the province for whatever you are buying.
Buying from another province
As a rule you pay the tax of the province where the goods are delivered, in a shop or online. A seller based elsewhere may have to collect that tax. If it does not, you might owe the tax yourself, so read the province’s guidance on online orders.
Rules for sellers
A business selling taxable goods in British Columbia, Saskatchewan or Manitoba registers with the province once sales pass its threshold, then files returns on the schedule it sets. Quebec businesses register for GST and QST together with Revenu Quebec. The GST side is filed with the CRA. Input tax credits follow their own rules, different from the federal ones.
Another worked example
On a $250 item in British Columbia, GST is $12.50 and PST is $17.50, so the total is $280.00. In Quebec, GST is still $12.50, QST is $24.94 (9.975% of $250, rounded), and the total is $287.44.
Undoing the tax has a trap. Suppose a BC receipt total is $224. Subtracting 12% of it leaves $197.12, which is wrong. The tax was added to the price, so divide $224 by 1.12 and you get the true $200 price.
Rounding on receipts
Each tax is rounded to the cent, and a Quebec receipt shows GST and QST as separate lines. If your receipt is off from the calculator by one cent, the store’s rounding is the likely reason.
Where to go next
For Ontario and the Atlantic provinces, use the GST and HST calculator. To see how sales tax fits your budget, try the Toronto cost of living calculator. Tax on your income has its own income tax calculator.
Frequently asked questions
What is the PST rate in BC?
7%.
What is the QST rate in Quebec?
9.975%, charged on the price before GST.
How much is GST plus PST in Saskatchewan?
5% GST plus 6% PST, or 11%.
How do I remove PST from a total?
Divide the total by one plus the combined GST and PST rate.
Is Manitoba's tax called PST?
Manitoba calls it the retail sales tax, or RST.
Are all goods taxed the same?
No. Some goods and services are exempt or taxed differently in each province.
Sources and updates
Last reviewed: . Full disclaimer. How we build calculators. Editorial policy.
Estimate only. This calculator gives general information for planning. It is not tax, legal or financial advice, and it is not affiliated with the City of Toronto, MPAC or the Canada Revenue Agency. Results depend on the numbers you enter and may differ from official amounts. Check official sources or a qualified professional before you decide.