# GST/HST Calculator Canada 2026 — 5% to 15%

Source page: https://valem.run/calculators/canada/vat

Canadian GST is 5% federally. Participating provinces charge a single blended HST instead: 13% in Ontario, 14% in Nova Scotia since 1 April 2025, and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island.

**Tax year:** 2026

## How it is calculated

Canada is the only country in this catalog whose rate depends on **where** the supply is made rather than what is supplied. The CRA states it as four cases: *"5% GST rate if the supply is made in a non-participating province"*, *"13% HST rate"* in Ontario, *"14% HST rate if the supply is made in the participating province of Nova Scotia on or after April 1, 2025"*, and *"15% HST rate if the supply is made in any other participating province"*.

**Nova Scotia is the figure most often wrong.** It came down from 15% to 14% on 1 April 2025, so anything written before then overstates it — and because HST is a single blended rate rather than two taxes shown separately, getting it wrong is a one-line error on the invoice total with nothing to cross-check it against.

What this page deliberately does **not** compute is just as important. British Columbia, Saskatchewan, Manitoba and Quebec are non-participating, so they take the 5% GST here — but they each add a **separate provincial tax** (PST, RST or QST) that is not part of GST/HST and is administered provincially. A British Columbia invoice carries 5% GST plus 7% PST, and only the 5% is in scope for this calculator. Treating the GST figure as the whole sales tax in those four provinces is the error to avoid.

## Worked example

With Amount of 100, this model computes Vat Amount of 5.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | Where is the supply made | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Canada Revenue Agency - GST/HST rates and place-of-supply rules (5% / 13% / 14% / 15%)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/canada/vat.json
- Compute by URL: https://valem.run/calculators/canada/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `canada/vat`)