	Goods & Services Tax
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	HST Tax in Ontario

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	GST Tax Exempt Supplies

	Accounting for GST/HST

	GST/HST Quick Method

	Filing GST/HST Reports

	GST and HST Tables

	GST and HST Rates







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GST and HST Calculation Tables

Below you will find a sample table for a quick calculation of GST and HST tax.

**5% Goods and Services Tax (GST) Table**
Taxable amount ($)	GST	Taxable amount ($)	GST	Taxable amount ($)	GST	Taxable amount ($)	GST
0.01 - 0.09	0.00	3.90 - 4.09	0.20	7.90 - 8.09	0.40	11.90 - 12.09	0.60
0.10 - 0.29	0.01	4.10 - 4.29	0.21	8.10 - 8.29	0.41	12.10 - 12.29	0.61
0.30 - 0.49	0.02	4.30 - 4.49	0.22	8.30 - 8.49	0.42	12.30 - 12.49	0.62
0.50 - 0.69	0.03	4.50 - 4.69	0.23	8.50 - 8.69	0.43	12.50 - 12.69	0.63
0.70 - 0.89	0.04	4.70 - 4.89	0.24	8.70 - 8.89	0.44	12.70 - 12.89	0.64
0.90 - 1.09	0.05	4.90 - 5.09	0.25	8.90 - 9.09	0.45	12.90 - 13.09	0.65
1.10 - 1.29	0.06	5.10 - 5.29	0.26	9.10 - 9.29	0.46	13.10 - 13.29	0.66
1.30 - 1.49	0.07	5.30 - 5.49	0.27	9.30 - 9.49	0.47	13.30 - 13.49	0.67
1.50 - 1.69	0.08	5.50 - 5.69	0.28	9.50 - 9.69	0.48	13.50 - 13.69	0.68
1.70 - 1.89	0.09	5.70 - 5.89	0.29	9.70 - 9.89	0.49	13.70 - 13.89	0.69
1.90 - 2.09	0.10	5.90 - 6.09	0.30	9.90 - 10.09	0.50	13.90 - 14.09	0.70
2.10 - 2.29	0.11	6.10 - 6.29	0.31	10.10 - 10.29	0.51	20.00 =	1.00
2.30 - 2.49	0.12	6.30 - 6.49	0.32	10.30 - 10.49	0.52	30.00 =	1.50
2.50 - 2.69	0.13	6.50 - 6.69	0.33	10.50 - 10.69	0.53	40.00 =	2.00
2.70 - 2.89	0.14	6.70 - 6.89	0.34	10.70 - 10.89	0.54	50.00 =	2.50
2.90 - 3.09	0.15	6.90 - 7.09	0.35	10.90 - 11.09	0.55	60.00 =	3.00
3.10 - 3.29	0.16	7.10 - 7.29	0.36	11.10 - 11.29	0.56	70.00 =	3.50
3.30 - 3.49	0.17	7.30 - 7.49	0.37	11.30 - 11.49	0.57	80.00 =	4.00
3.50 - 3.69	0.18	7.50 - 7.69	0.38	11.50 - 11.69	0.58	90.00 =	4.50
3.70 - 3.89	0.19	7.70 - 7.89	0.39	11.70 - 11.89	0.59	100.00 =	5.00

You can calculate GST on a larger amount, such as $72.95, as follows:	GST on	$70.00	=	$3.50
	Plus GST on	$ 2.95	=	0.15
		Total	=	$3.65

Prices That Include GST

To calculate the amount of GST in a price that already includes GST (but not provincial sales tax), do not use the table above. Multiply the price by 5 and divide by 105.

Example:
Price of the product, including GST, is $3.57;
amount of GST is $3.57 × 5 ÷ 105 = $0.17.

**13% Harmonized Sales Tax (HST) Table**
Taxable amount ($)	HST	Taxable amount ($)	HST	Taxable amount ($)	HST	Taxable amount ($)	HST
0.01 - 0.03	0.00	3.04 - 3.11	0.40	6.12 - 6.19	0.80	9.20 - 9.26	1.20
0.04 - 0.11	0.01	3.12 - 3.19	0.41	6.20 - 6.26	0.81	9.27 - 9.34	1.21
0.12 - 0.19	0.02	3.20 - 3.26	0.42	6.27 - 6.34	0.82	9.35 - 9.42	1.22
0.20 - 0.26	0.03	3.27 - 3.34	0.43	6.35 - 6.42	0.83	9.43 - 9.49	1.23
0.27 - 0.34	0.04	3.35 - 3.42	0.44	6.43 - 6.49	0.84	9.50 - 9.57	1.24
0.35 - 0.42	0.05	3.43 - 3.49	0.45	6.50 - 6.57	0.85	9.58 - 9.65	1.25
0.43 - 0.49	0.06	3.50 - 3.57	0.46	6.58 - 6.65	0.86	9.66 - 9.73	1.26
0.50 - 0.57	0.07	3.58 - 3.65	0.47	6.66 - 6.73	0.87	9.74 - 9.80	1.27
0.58 - 0.65	0.08	3.66 - 3.73	0.48	6.74 - 6.80	0.88	9.81 - 9.88	1.28
0.66 - 0.73	0.09	3.74 - 3.80	0.49	6.81 - 6.88	0.89	9.89 - 9.96	1.29
0.74 - 0.80	0.10	3.81 - 3.88	0.50	6.89 - 6.96	0.90	9.97 - 10.03	1.30
0.81 - 0.88	0.11	3.89 - 3.96	0.51	6.97 - 7.03	0.91	10.04 - 10.11	1.31
0.89 - 0.96	0.12	3.97 - 4.03	0.52	7.04 - 7.11	0.92	10.12 - 10.19	1.32
0.97 - 1.03	0.13	4.04 - 4.11	0.53	7.12 - 7.19	0.93	10.20 - 10.26	1.33
1.04 - 1.11	0.14	4.12 - 4.19	0.54	7.20 - 7.26	0.94	10.27 - 10.34	1.34
1.12 - 1.19	0.15	4.20 - 4.26	0.55	7.27 - 7.34	0.95	10.35 - 10.42	1.35
1.20 - 1.26	0.16	4.27 - 4.34	0.56	7.35 - 7.42	0.96	10.43 - 10.49	1.36
1.27 - 1.34	0.17	4.35 - 4.42	0.57	7.43 - 7.49	0.97	10.50 - 10.57	1.37
1.35 - 1.42	0.18	4.43 - 4.49	0.58	7.50 - 7.57	0.98	10.58 - 10.65	1.38
1.43 - 1.49	0.19	4.50 - 4.57	0.59	7.58 - 7.65	0.99	10.66 - 10.73	1.39
1.50 - 1.57	0.20	4.58 - 4.65	0.60	7.66 - 7.73	1.00	10.74 - 10.80	1.40
1.58 - 1.65	0.21	4.66 - 4.73	0.61	7.74 - 7.80	1.01	10.81 - 10.88	1.41
1.66 - 1.73	0.22	4.74 - 4.80	0.62	7.81 - 7.88	1.02	10.89 - 10.96	1.42
1.74 - 1.80	0.23	4.81 - 4.88	0.63	7.89 - 7.96	1.03	10.97 - 11.03	1.43
1.81 - 1.88	0.24	4.89 - 4.96	0.64	7.97 - 8.03	1.04	11.04 - 11.11	1.44
1.89 - 1.96	0.25	4.97 - 5.03	0.65	8.04 - 8.11	1.05	11.12 - 11.19	1.45
1.97 - 2.03	0.26	5.04 - 5.11	0.66	8.12 - 8.19	1.06	11.20 - 11.26	1.46
2.04 - 2.11	0.27	5.12 - 5.19	0.67	8.20 - 8.26	1.07	11.27 - 11.34	1.47
2.12 - 2.19	0.28	5.20 - 5.26	0.68	8.27 - 8.34	1.08	11.35 - 11.42	1.48
2.20 - 2.26	0.29	5.27 - 5.34	0.69	8.35 - 8.42	1.09	11.43 - 11.49	1.49
2.27 - 2.34	0.30	5.35 - 5.42	0.70	8.43 - 8.49	1.10	11.50 - 11.57	1.50
2.35 - 2.42	0.31	5.43 - 5.49	0.71	8.50 - 8.57	1.11	20.00 =	2.60
2.43 - 2.49	0.32	5.50 - 5.57	0.72	8.58 - 8.65	1.12	30.00 =	3.90
2.50 - 2.57	0.33	5.58 - 5.65	0.73	8.66 - 8.73	1.13	40.00 =	5.20
2.58 - 2.65	0.34	5.66 - 5.73	0.74	8.74 - 8.80	1.14	50.00 =	6.50
2.66 - 2.73	0.35	5.74 - 5.80	0.75	8.81 - 8.88	1.15	60.00 =	7.80
2.74 - 2.80	0.36	5.81 - 5.88	0.76	8.89 - 8.96	1.16	70.00 =	9.10
2.81 - 2.88	0.37	5.89 - 5.96	0.77	8.97 - 9.03	1.17	80.00 =	10.40
2.89 - 2.96	0.38	5.97 - 6.03	0.78	9.04 - 9.11	1.18	90.00 =	11.70
2.97 - 3.03	0.39	6.04 - 6.11	0.79	9.12 - 9.19	1.19	100.00 =	13.00

You can calculate HST on a larger amount, such as $72.95, as follows:	HST on	$70.00	=	$9.10
	Plus HST on	$2.95	=	0.38
		Total	=	$9.48

Prices That Include HST

To calculate the amount of HST in a price that already includes HST, do not use the table above. Multiply the price by 13 and divide by 113.

Example:
Price of the product, including HST, is $3.45;
amount of HST is $3.45 × 13 ÷ 113 = $0.40.

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