Calculating Sales Tax in Ontario: the 13% HST
In Ontario, calculating sales tax is simpler than in Quebec: a single 13% tax, the HST, replaces both the federal GST and the provincial tax. No separate line appears on the receipt.
One Rate, One Line
Ontario's Harmonized Sales Tax is 13%. It already includes the 5% federal share and an 8% provincial share, but these two components aren't billed separately: the merchant shows a single “HST” line on the invoice.
Calculating sales tax on an amount in Ontario therefore takes just one multiplication:
Tax = price before tax × 0.13
Total = price before tax × 1.13
Example: $1,000.00 before tax in Ontario
How It Differs from Quebec
In Quebec, two separate taxes add up on the price before tax: 5% GST and 9.975% QST, for 14.975% in total. The same $1,000.00 purchase would cost $1,149.75 there, versus $1,130.00 in Ontario, a $19.75 difference.
The calculation method itself doesn't change from one province to the next: you multiply the price before tax by the applicable rate. Only the number of lines on the receipt differs. The sales tax guide details the four systems in use in Canada.
Selling from Quebec into Ontario: Which Tax Do You Charge?
This is the question that comes up most often among self-employed workers and online stores. The answer doesn't depend on where the seller is located, but on where the goods are delivered.
Under the Canada Revenue Agency's place-of-supply rules, for a sale of goods:
- if the supplier delivers the goods or makes them available to the buyer, the place of supply is the province where the goods are delivered;
- if the supplier sends them by mail or courier, it's the province the goods are sent to;
- if the supplier has them transported to a destination specified in the transport contract, it's the province of that destination.
In practice. A Quebec business that ships a product to an Ontario customer charges the 13% HST, not GST and QST. The delivery province sets the rate, not the seller's province.
The reverse mistake is costly: charging 14.975% on a $1,000.00 sale delivered in Ontario means collecting $149.75 instead of $130.00, $19.75 too much claimed from the customer, on top of QST remitted to Revenu Québec when the sale actually fell under Ontario's HST.
The Other HST Provinces
Ontario isn't the only harmonized province. Four others apply an HST, at different rates:
| Province | HST | On $250.00 | Total |
|---|---|---|---|
| Ontario | 13% | $32.50 | $282.50 |
| Nova Scotia | 14% | $35.00 | $285.00 |
| New Brunswick | 15% | $37.50 | $287.50 |
| Prince Edward Island | 15% | $37.50 | $287.50 |
| Newfoundland and Labrador | 15% | $37.50 | $287.50 |
Nova Scotia went from 15% to 14% on April 1, 2025. A calculation done with the old rate overstates the tax by 1% of the amount.
Finding the Price Before Tax in Ontario
When the displayed price already includes HST, divide by 1.13 rather than subtracting 13%. A $282.50 total gives back $282.50 ÷ 1.13 = $250.00 before tax. Subtracting 13% from the total would give $245.78, a result that's off by more than four dollars. The reverse sales tax calculator applies the correct formula for all thirteen provinces and territories.
Do the Calculation
The Ontario HST calculator is preset to 13%: the receipt shows a single HST line, just like a real Ontario invoice. The comparison table on the home page lists the rates for all thirteen provinces and territories.
Sources
- Canada Revenue Agency · GST/HST and place-of-supply rules
- Canada Revenue Agency · Charge and collect the GST/HST
Article provided for informational purposes, current with the rates in effect in 2026. CalculatriceTaxes.ca is an independent site, not affiliated with the Canada Revenue Agency or Revenu Québec.