GST/HST Calculator Canada (5%)

Zero-rated supplies are taxable at 0%: no GST/HST is charged but the seller can still claim input tax credits. They include basic groceries such as milk, bread and vegetables, prescription drugs and drug-dispensing services, certain medical devices, feminine hygiene products, most farm livestock and fishery products for human consumption, and exports of most goods and services.

Exempt supplies carry no tax and the seller generally cannot claim input tax credits. They include long-term residential rentals (one month or more), sales of housing last used as a home, most health, medical and dental services by licensed practitioners, child care for children 14 and under, most domestic ferry services, educational services such as tutoring and music lessons, most financial services, insurance, and supplies by charities, public institutions and governments.

Where tax applies, the rate follows the place of supply: 5% GST in non-participating provinces, 13% HST in Ontario, 14% HST in Nova Scotia since 1 April 2025, and 15% HST in the other participating provinces. Prices need not be advertised tax-inclusive: a business may say whether tax is included or added, which can be done on receipts, contracts or a sign in the shop.