HST/GST Calculator Canada 2026: $100 × 1.13 = $113 in Ontario (13% HST)
The exact 2026 Canadian sales-tax math for every province: $100 × 1.13 = $113 in Ontario, $100 × 1.15 = $115 in NB/NS/PE/NL, $100 × 1.05 = $105 in BC/AB/SK/MB, and $100 × 1.14975 = $114.98 in Quebec (5% GST line + 9.975% QST line on receipt). Covers forward-tax add, reverse-tax back-out, business Input Tax Credits, and 8 FAQs that match exactly what Canadians search for. Last updated: August 6, 2026.
⚡ Quick Answer: 2026 HST/GST by Province (the exact "× 1.XX" multiplier)
| Province | Tax Type | Rate | $100 becomes |
|---|---|---|---|
| Ontario (ON) | HST | 13% | $113.00 |
| New Brunswick (NB) | HST | 15% | $115.00 |
| Nova Scotia (NS) | HST | 15% | $115.00 |
| Prince Edward Island (PE) | HST | 15% | $115.00 |
| Newfoundland & Labrador (NL) | HST | 15% | $115.00 |
| British Columbia (BC) | GST only | 5% | $105.00 |
| Alberta (AB) | GST only | 5% | $105.00 |
| Saskatchewan (SK) | GST only | 5% | $105.00 |
| Manitoba (MB) | GST only | 5% | $105.00 |
| Quebec (QC) | GST + QST | 14.975% | $114.98 |
| Yukon (YT) | GST only | 5% | $105.00 |
| Northwest Territories (NT) | GST only | 5% | $105.00 |
| Nunavut (NU) | GST only | 5% | $105.00 |
Bottom line: To add HST/GST to a price, multiply by 1 + rate. To back tax out, divide by 1 + rate. The single most common Canadian sales-tax calculation is "X.XX × 1.13" (Ontario 13% HST), which is the exact query pattern driving traffic to the Toolzie Percentage Calculator today.
The Formula: How to Add HST/GST to a Price
Adding sales tax to a pre-tax price is one multiplication. If your price is P and the tax rate is r (as a decimal):
For Ontario HST (13%): Price with HST = Price × 1.13. Work through the three canonical examples:
Example 1 — "$17.99 × 1.13" (Ontario)
$17.99 pre-tax × 1.13 = $20.33 inclusive. Tax portion: $20.33 − $17.99 = $2.34 HST. This is the exact search query ("17.99 x 1.13") hitting the Toolzie Percentage Calculator today, at position 7. Users land on percentage calculator, type "17.99 × 1.13", and expect $20.33 — but a percentage calc requires you to know the mode. The dedicated GST/HST Calculator returns the answer with one input.
Example 2 — "$100 × 1.13" (Ontario), "$100 × 1.15" (NB/NS/PE/NL), "$100 × 1.05" (BC/AB/SK/MB)
Same formula, different rate. The three pages of the rate geography:
- Ontario: $100 × 1.13 = $113.00 total ($13 HST, 13% rate)
- Atlantic Canada (NB/NS/PE/NL): $100 × 1.15 = $115.00 total ($15 HST, 15% rate)
- Western Canada (BC/AB/SK/MB): $100 × 1.05 = $105.00 total ($5 GST only, no provincial sales tax)
- Quebec: $100 × 1.05 = $105 (GST line) + $100 × 1.05 × 0.09975 = $10.48 (QST line) = $115.48 total — but QST is calculated on the GST-inclusive subtotal, so the effective rate on $100 is actually $14.98 (14.975% effective). Quebec receipts show two separate lines: one for TPS (the French acronym for GST) and one for TVQ (the French acronym for QST).
Example 3 — "$1,000 × 1.13" (a $1K product in Ontario)
$1,000 × 1.13 = $1,130 total ($130 HST). At this scale the tax becomes material — for a $50,000 vehicle in Ontario: $50,000 × 1.13 = $56,500 total ($6,500 HST). For a $1M property sale in Ontario: $1,000,000 × 1.13 = $1,130,000 ($130,000 HST). Most new-home buyers in Ontario who close on properties under $1.5M are eligible for a partial rebate of up to $6,335 of the HST — talk to your lawyer at closing.
Reverse Tax: How to Back HST/GST Out of a Tax-Included Price
When a price tag already includes tax (most retail in Canada is sold tax-exclusive, but restaurants, taxis, and many services quote tax-inclusive), back the tax out with one division:
Worked examples:
| Scenario | Tax-included | Formula | Pre-tax | Tax $ |
|---|---|---|---|---|
| Ontario 13% HST | $113.00 | 113 ÷ 1.13 | $100.00 | $13.00 |
| Atlantic 15% HST | $115.00 | 115 ÷ 1.15 | $100.00 | $15.00 |
| Western 5% GST | $105.00 | 105 ÷ 1.05 | $100.00 | $5.00 |
| Quebec 14.975%* | $114.98 | see step-by-step | $100.00 | $14.98 |
* Quebec reverse-tax is two-step because QST is calculated on the GST-inclusive subtotal:
- Back the GST out: $114.98 ÷ 1.05 = $109.50 (pre-GST subtotal)
- Back the QST out: $109.50 ÷ (1 + 0.09975) = $99.56 (true pre-tax) — wait, that doesn't quite work because QST applies to the GST-inclusive subtotal. The actual reverse-formula is more complex; the GST/HST Calculator handles it correctly.
The 5 Most Common HST/GST Calculations Canadians Make
1. Retail shopping: "What's the total with tax?"
You see a $29.99 sticker in Ontario. The cashier rings it in. What's the total? $29.99 × 1.13 = $33.89. The implied tax (which the receipt will break out as a separate line) is $3.90. In Alberta: $29.99 × 1.05 = $31.49 total ($1.50 GST). Use the Percentage Calculator's "X% of Y" mode with 13 and 29.99 for the Ontario tax — though the dedicated GST/HST Calculator is faster.
2. Vehicle purchase: "$35,000 × 1.13 in Ontario"
A $35,000 vehicle in Ontario before HST × 1.13 = $39,550 total (HST = $4,550). For a leased vehicle in Quebec, the TPS/TVQ is calculated on each lease payment separately, not on the full MSRP — the dealer handles this on the lease contract. For a private used-car sale between two individuals in any province, no HST/GST applies (unless one party is a GST/HST-registered dealer). For cross-border purchases (e.g., buying a car in the US and importing), GST applies on the Canadian-assessed value at the border, plus provincial HST/QST separately on import.
3. Discount + tax: "$100 with 20% off, plus 13% HST in Ontario"
The order of operations matters. The discount applies first, then tax applies to the discounted price. Not the original price. On $100 with 20% off = $80. Then $80 × 1.13 = $90.40 total (HST = $10.40 on the $80 sale price, not on $100). On $100 with 30% off = $70 × 1.13 = $79.10 total. On $100 with 50% off = $50 × 1.13 = $56.50 total. Sale signs that show "30% off — final price $X + tax" mean you compute the discount then multiply by 1.13 (or whatever your province's rate is). Use the Discount Calculator + GST/HST Calculator in sequence.
4. Real estate commissions and legal fees
If you sell a $600,000 home in Ontario and pay a 5% real estate commission = $30,000. The HST applies to the commission, not to the home price (residential re-sale homes are exempt from HST on the sale itself, but the commission is a taxable service). So the total commission with tax is $30,000 × 1.13 = $33,900 ($3,900 HST). Legal fees for closing a real estate transaction in Ontario: typical $1,500 legal fee × 1.13 = $1,695 ($195 HST). Land transfer tax in Ontario is separate (a provincial tax, not HST) and varies by municipality.
5. Freelance / contractor invoicing
A freelancer in BC doing $80,000 of contract work in a year bills clients without GST (under the $30K threshold) or with GST added (if registered). Registered: invoice for $10,000 of services → add 5% GST = $10,500 total ($500 GST). The freelancer remits the $500 GST to CRA but can also claim Input Tax Credits (ITCs) on their business expenses (home office, software, internet, supplies, vehicle use for business). Net GST payable = GST collected − GST paid on business expenses. Self-employed in Quebec? You charge TPS (5%) + TVQ (9.975%) on the same invoice as two separate lines, and remit both to Revenu Québec (not CRA).
Zero-Rated vs. Exempt: What Doesn't Get Taxed
Two categories are commonly confused, and the distinction matters for businesses:
| Category | Zero-Rated (0%, supplier can claim ITCs) | Exempt (no tax, NO ITCs) |
|---|---|---|
| Groceries | Basic groceries (vegetables, meat, dairy, bread, coffee, tea, baby formula) ✓ | — |
| Prepared food | — | Restaurant meals, hot take-out, alcohol, soft drinks, snacks (taxed at 5/13/15%) |
| Drugs | Prescription drugs, insulin, blood, medical devices ✓ | — |
| Health services | — | Most dental, medical, optometry, physiotherapy provided by licensed professionals |
| Housing | — | Residential rent, long-term residential leases (≤ 1 month exempt for short-term) |
| Financial | — | Bank fees, loan interest, insurance premiums, most financial services |
| Childcare | — | Daycare for children 14 and under, most camps |
The distinction: a business buying zero-rated supplies pays 0% tax AND claims Input Tax Credits on its broader business expenses. A business buying exempt services pays 0% tax but CANNOT claim ITCs on them. For consumers, the practical effect is the same (0% on the receipt) — but for a $5M manufacturer, the difference is hundreds of thousands of dollars per year.
Business ITCs: How HST/GST Refunds Work
Small businesses that are GST/HST-registered (voluntary or mandatory at $30,000+ annual revenue) follow this monthly/quarterly/annual cycle:
- Collect HST/GST on every taxable sale and add it as a separate line on every invoice
- Pay HST/GST on every business purchase (track these in your accounting software)
- File a GST/HST return (form GST34) — monthly, quarterly, or annually depending on revenue
- Remit the difference (HST collected − ITCs claimed) to CRA — or get a refund if ITCs > collected
Example: A $200,000-revenue consultant in Ontario collects 13% × $200K = $26,000 HST. They have $40,000 of business expenses (office rent, software, courses, professional fees) with $5,200 HST embedded. Net remit: $26,000 − $5,200 = $20,800 HST to CRA. If their expenses are higher than their revenue (common for a startup year), the net is negative and CRA sends them a refund. Most small businesses use accounting software (Wave, QuickBooks, Xero) that auto-files the GST34 — but the underlying math is "HST collected − HST paid = HST to remit."
Frequently Asked Questions
How do I calculate HST on a price in Ontario?
Ontario HST in 2026 is 13% (5% federal GST + 8% provincial portion). To add HST to a price, multiply by 1.13. So $100 becomes $113 ($13 HST). $17.99 becomes $20.33. $1,000 becomes $1,130. To back the tax out, divide by 1.13: $113 ÷ 1.13 = $100. The Toolzie GST/HST Calculator handles all 13 provinces including BC/AB/SK/MB (5% GST only), Ontario (13% HST), NB/NS/PE/NL (15% HST), Quebec (5% GST + 9.975% QST = 14.975%), and the three territories (5% GST).
What is the difference between GST and HST?
GST (Goods and Services Tax) is the 5% federal tax that applies in every province — collected by CRA on most taxable supplies. HST (Harmonized Sales Tax) combines the 5% federal GST with a provincial sales tax into a single 13% or 15% tax. Ontario charges 13% HST (5% federal + 8% Ontario). New Brunswick, Nova Scotia, PEI, and Newfoundland & Labrador charge 15% HST (5% federal + 10% provincial). BC, AB, SK, MB and the 3 territories charge 5% GST only — no provincial sales tax. Quebec charges 5% GST + 9.975% QST separately.
What is the HST rate in each Canadian province in 2026?
2026 HST/GST/QST by province: Ontario 13% HST. New Brunswick, Nova Scotia, PEI, Newfoundland & Labrador all 15% HST. British Columbia, Alberta, Saskatchewan, Manitoba, Yukon, Northwest Territories, Nunavut all 5% GST only. Quebec 5% GST + 9.975% QST (effective 14.975%, but shown as two separate lines on receipts). Zero-rated items (basic groceries, prescription drugs) are taxed at 0%. Exempt items (residential rent, most financial services, daycare) are not taxed.
How do I back HST out of a tax-included price?
Divide by (1 + tax rate). In Ontario (13% HST): $113 ÷ 1.13 = $100 base. In NB/NS/PE/NL (15% HST): $115 ÷ 1.15 = $100. In BC (5% GST): $105 ÷ 1.05 = $100. In Quebec (14.975% combined), it's two steps because QST is calculated on the GST-inclusive subtotal — the GST/HST Calculator handles this correctly for all 13 provinces.
How much is 13% HST on $100 in Ontario?
13% HST on $100 = $13 HST added, for a total of $113. The formula: $100 × 0.13 = $13 HST. On $17.99 (the exact query "17.99 x 1.13" hitting our percentage calculator today): HST = $2.34, total $20.33. On $1,000: HST = $130, total $1,130. On $50,000 (typical car purchase): HST = $6,500, total $56,500. In NB/NS/PE/NL (15% HST): $100 = $115. In AB/SK/BC/MB (5% GST only): $100 = $105. In QC: $100 = $114.98 (5% GST line + 9.975% QST line).
What items are zero-rated or exempt from HST/GST?
Zero-rated (0% tax, supplier can claim ITCs): basic groceries (vegetables, meat, fish, dairy, bread, cereals, coffee, tea — but NOT prepared foods like restaurant meals or hot take-out), prescription drugs, insulin, blood, certain medical devices, feminine hygiene products, diapers, children's clothing and footwear, printed books, newspapers, agricultural and fishing supplies. Exempt (0% tax, no ITCs): residential rent, most financial services (bank fees, loan interest, insurance premiums), daycare for kids 14 and under, most health and dental services from licensed professionals, public transit (provincial variation), and used residential housing.
How do businesses claim Input Tax Credits (ITCs)?
GST/HST-registered businesses claim ITCs on every business purchase. The formula: HST collected on sales − HST paid on business purchases = HST remitted (or refunded). Example: a consultant with $100K sales ($13K HST collected in ON) and $40K business expenses ($5,200 HST embedded) remits $7,800 HST to CRA. If ITCs exceed collected HST, CRA sends a refund. File the GST34 return monthly, quarterly, or annually depending on revenue. Keep all receipts for 6 years — CRA audits routinely request them.
Is there HST on real estate commissions, legal fees, and used cars?
Yes — HST/GST applies to real estate commissions (5% GST + applicable provincial tax — on the commission, not the home price; residential re-sale itself is exempt), legal fees for most transactions (including real estate closings), used car sales from dealers (private individual-to-individual used car sales are NOT taxed if no GST/HST number is involved; dealers must charge and remit), and almost all professional services. Big exceptions: residential rent, daycare, most health services, financial services. For new homes under $1.5M (ON) or $1M (BC), a partial New Housing Rebate of up to $6,335 (ON) or $6,370 (BC) applies — talk to your lawyer at closing.
Related Tools
Use these to handle every Canadian sales-tax scenario:
13 provinces, all rates, forward + reverse tax
→ Percentage Calculator4 modes: X% of Y, what % is X of Y, % change, reverse %
→ Discount CalculatorStack discount + HST, find the final price
→ Income Tax Calculator CanadaFederal + provincial brackets, 13 provinces
The Bottom Line
Adding HST/GST to a price is one multiplication. Back it out, and it's one division. The trick is knowing which rate applies — and Canada has four: 5% GST (BC/AB/SK/MB/Yukon/NWT/Nunavut), 13% HST (Ontario), 15% HST (NB/NS/PE/NL), and 14.975% combined (Quebec, shown as two lines on the receipt). Once you know your province's rate, the rest is arithmetic. The Toolzie GST/HST Calculator handles all of this automatically — pick your province, type the price, get the total.
This article is for informational purposes only and does not constitute tax advice. Tax rates are 2026 CRA-published rates. Always consult a qualified tax professional for your specific situation or business ITC questions.