GST/QST Dual-Layer Sales Tax Calculator
From a pre-tax amount and the federal GST and provincial QST/PST rates, compute the two tax layers and the included total — for shopping, online buys or quotes in Canada.
Input Data
Results
At a glance:Canada's sales tax is a federal + provincial two-layer structure. Federal: GST (Goods and Services Tax) uniform 5% nationwide. Provincial varies: Quebec QST 9.975%, BC/Saskatchewan PST, some provinces merge into HST. In 'separate' provinces like Quebec, GST and QST each apply to the pre-tax amount and add up — unlike Hong Kong's 'price is what you pay' tax-free environment. This calculator separates federal GST, provincial QST/PST, total tax and included total, and shows the combined rate, so you see the true cost before ordering or quoting — handy for cross-border comparison and budgeting.
Formula
Federal GST = pre-tax × federal rate.
Provincial QST/PST = pre-tax × provincial rate.
Included total = pre-tax + federal + provincial.
Combined rate = federal + provincial.
$$T_{fed} = N\times r_{fed},\quad T_{prov} = N\times r_{prov}$$$$\text{Gross} = N + T_{fed} + T_{prov}$$How to Use
- Enter the pre-tax amount.
- Confirm the federal GST rate (Canada 5%).
- Enter the destination province's QST/PST rate (e.g. Quebec 9.975%).
- View the two taxes, total tax, included total and combined rate.
Pre-tax CA$1,000, two-layer tax by province (GST 5%)
| Provincial rate | GST (CA$) | Prov tax (CA$) | Included (CA$) | Combined |
|---|---|---|---|---|
| Quebec QST 9.975% | 50.00 | 99.75 | 1,149.75 | 14.975% |
| BC PST 7% | 50.00 | 70.00 | 1,120.00 | 12% |
| Manitoba PST 7% | 50.00 | 70.00 | 1,120.00 | 12% |
| Saskatchewan PST 6% | 50.00 | 60.00 | 1,110.00 | 11% |
GST is uniform 5%; the included-total difference comes from the provincial rate. Quebec has the highest combined rate, near 15%.
Case Studies
Case 1: Online shopping in Quebec
Miss Leung sees a coat at pre-tax CA$1,000 in a Quebec store. GST = 1,000 × 5% = 50; QST = 1,000 × 9.975% = 99.75.
Total tax 149.75; included = 1,149.75; combined 14.975%. She expected CA$1,000 but pays ~150 more — include both taxes in cross-border shopping to avoid overspend.
Case 2: Cross-province price comparison
Same pre-tax CA$5,000 furniture in Quebec (QST 9.975%) vs BC (PST 7%).
Quebec: GST 250 + QST 498.75 = 748.75, included 5,748.75. BC: GST 250 + PST 350 = 600, included 5,600.
Same list price, the two provinces differ by 148.75. If the delivery province is chooseable, the rate difference can swing a large purchase.
FAQ
GST vs QST?
GST is the federal Goods and Services Tax, uniform 5% nationwide; QST is Quebec's provincial sales tax at 9.975%. Each is charged on the pre-tax amount and added. Other provinces call the provincial tax PST at different rates; some merge GST and provincial into HST.
Is QST on the pre-tax or the GST-included amount?
Current QST is charged on the pre-tax amount, computed independently of GST then added — not stacked on top of GST. So combined rate = 5% + 9.975% = 14.975%. This calculator uses that current method.
Does Hong Kong have a consumption tax?
Hong Kong has a simple low-tax system with no general sales tax, consumption tax or VAT; local list prices are usually the final price. Hong Kong people meet GST/QST only when spending or buying online in Canada and similar places, hence the confusion over 'two taxes'.
Can tourists reclaim GST/QST?
Canada's federal Visitor Rebate Program was cancelled in 2007; general tourist shopping cannot reclaim GST. Some conference or tour packages have other arrangements. Check the Canada Revenue Agency for the latest rules.
Why do some provinces show only one tax?
Some provinces (e.g. Ontario) merge GST and provincial tax into HST, showing one combined rate at checkout; Alberta has only 5% GST with no provincial tax. In this calculator, set the provincial rate to 0 to model GST-only.
Related Tools
References
This calculator's content is reviewed by our Cross-border Tax Advisory team. Results are for reference only; please refer to the relevant authorities for the official figures.