GST Canadá 5% + Provincial

Canadian GST: federal sales tax

Canada's GST (Goods and Services Tax) is a federal value-added tax charged at a flat 5% on most goods and services, added on top of the sticker price rather than baked into it. So a CAD 100 product rings up at 100 · 1.05 = CAD 105, and the Canada Revenue Agency pockets the CAD 5. Where it gets messier is the provincial layer. A few provinces tack on their own sales tax: BC PST 7%, Saskatchewan PST 6%, Manitoba RST 7%, while Quebec applies QST 9.975% alongside the GST. The rest roll both into a single HST.

Practical applications

Handy if you run a shop in Canada, if you're a Brazilian exporter quoting CAD prices to Canadian importers, if you sell cross-border online and hold a GST/HST number, or if you just want to sanity-check a receipt. Once a business clears CAD 30,000 in revenue it has to register for GST, and from then on it can claim Input Tax Credits (ITCs) on the GST it pays for business inputs.

FAQ

What is the difference between GST, PST and HST? GST is the 5% federal tax. PST is a standalone provincial tax (BC, SK, MB) that gives you no credit against GST. HST rolls the GST and the provincial portion into one harmonized rate, the way Ontario and the Atlantic provinces do it.

Is QST the same as PST? No. Quebec's QST is run by Revenu Québec and behaves like a VAT, with credits, much the way GST does. The PST in BC, SK and MB is a plain retail sales tax with no credit mechanism.

Are exports zero-rated? Generally yes. Goods leaving Canada are usually zero-rated for GST, so the exporter still gets back the GST it paid on inputs through ITCs.