Canada Reverse GST Calculator.

Canada's indirect tax system is unique in its layered federal-provincial structure. The federal Goods and Services Tax (GST) is levied at 5% on most goods and services. However, most provinces also levy their own provincial taxes, and this is where Canada's system becomes notably complex. The total consumption tax paid by Canadians varies significantly by province, from 5% (federal only) to 15% (combined federal and provincial).

Canada has three types of consumption tax arrangements at the provincial level. Harmonized Sales Tax (HST) provinces — Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island — have merged their provincial sales tax with the federal GST into a single harmonized tax, making compliance simpler. HST rates range from 13% (Ontario) to 15% (Maritime provinces). Separate PST provinces — British Columbia, Saskatchewan, and Manitoba — charge their provincial sales tax (PST) separately from the federal GST, with PST rates of 7%, 6%, and 7% respectively, so consumers see two separate taxes on receipts. Quebec has its own system called QST (Quebec Sales Tax) at 9.975%, charged in addition to the 5% GST, for a combined 14.975%. Alberta, the Northwest Territories, Nunavut, and Yukon have no provincial sales tax, so only the 5% federal GST applies.

The federal GST was introduced in 1991, replacing the Manufacturers' Sales Tax (MST). It was highly controversial when introduced, and several attempts have been made by opposition parties to modify or repeal it, but it has remained at 5% since 2008.

Canadian GST/HST provides an extensive rebate system. A GST/HST Credit is paid quarterly to lower-income Canadians to offset the regressive nature of consumption taxes. New housing may qualify for a New Housing Rebate that partially refunds the GST/HST paid.

For international visitors to Canada, there is no general VAT refund scheme for tourists. Canada eliminated its Visitor Rebate Program in 2007.