Atlantic HST Calculator (NS, NB, PEI, NL)

Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland and Labrador all levy HST at 15%. Unlike provinces with separate GST and PST, the Harmonized Sales Tax is a single tax administered by CRA: 5% federal component plus a 10% provincial component, collected together on one line of a receipt. The calculator above handles both adding HST to a pre-tax amount and extracting it from a total price.

What is the HST rate in the Atlantic provinces?

All four Atlantic provinces charge HST at 15%. On a $500 purchase, HST adds $75 for a total of $575. The rate applies uniformly across Nova Scotia, New Brunswick, PEI, and Newfoundland and Labrador. Ontario’s HST is 13% (a different rate). Quebec has QST at 9.975% in addition to 5% GST, for a combined 14.975%.

How Atlantic HST works

A single harmonized tax

The HST replaces the separate GST and PST. It is collected and administered by CRA as a single transaction, with CRA remitting the provincial share to each province. Businesses register once with CRA for GST/HST and collect HST at 15% in the Atlantic region. The provincial portion is not separately shown on receipts in most cases; only the single 15% HST line appears. This contrasts with Saskatchewan (11% as two separate lines: 5% GST and 6% PST) and Manitoba (12% as two separate lines: 5% GST and 7% RST).

Input tax credits for businesses

Because HST is a value-added tax like GST, HST-registered businesses may claim input tax credits for the full 15% HST paid on business inputs, not just the 5% federal component. This is a key advantage of the harmonized system for businesses: the full provincial-component HST paid on eligible business purchases is recoverable, whereas PST paid in non-harmonized provinces (Saskatchewan, Manitoba, BC) is a non-recoverable cost. Businesses operating in Atlantic Canada have lower effective tax costs on inputs than equivalent businesses in PST provinces.

The reverse calculation

To find the pre-tax amount from a 15% HST-inclusive total, divide by 1.15. For a $230 total, the pre-tax amount is $230 / 1.15 = $200. HST is $200 × 15% = $30, which added to $200 confirms the $230 total. The $30 HST breaks down into a $10 federal component (5%) and a $20 provincial component (10%), though this split typically does not appear on receipts.

Verified against source

HST rates and harmonization framework: Excise Tax Act, R.S.C. 1985, c. E-15, as amended by the harmonization agreements with each Atlantic province. CRA publication RC4022, General Information for GST/HST Registrants. Provincial HST rates confirmed by CRA HST rates table.

Atlantic HST quick reference

Worked example: home renovation in New Brunswick

A New Brunswick homeowner hires a contractor for $8,000 of renovation work (pre-tax). The contractor is HST-registered and charges HST at 15%. HST: $8,000 × 15% = $1,200. Total invoice: $9,200. The homeowner cannot recover any of the $1,200 HST because the work is personal (residential), not a business input. The contractor is obligated to remit the $1,200 HST to CRA, who retains the 5% federal portion ($400) and remits the 10% provincial portion ($800) to New Brunswick.

Rules and edge cases

Zero-rated supplies under HST

Zero-rated supplies are taxable at 0%, meaning HST is charged at 0% and businesses can still claim input tax credits on inputs used to produce zero-rated supplies. Basic groceries (unprocessed food for human consumption), most prescription drugs, medical devices, international exports, and certain agricultural products are zero-rated. Zero-rating applies identically in all HST provinces and the GST provinces.

Exempt supplies under HST

Exempt supplies are not subject to HST and businesses supplying exempt goods or services cannot claim input tax credits on related inputs. Residential rental housing, most healthcare services, most educational services, most financial services, and services provided by charities are exempt. The distinction between zero-rated and exempt is important: a zero-rated supplier recovers input HST; an exempt supplier does not.

Point of sale rebates for certain items

CRA has established point-of-sale rebates for certain items that would otherwise attract the full HST. For example, printed books, children’s car seats, children’s diapers, feminine hygiene products, and qualifying farmland and farm equipment receive a rebate of the provincial component of HST at the point of sale. The retailer applies the rebate at the time of purchase, resulting in the customer paying only the 5% federal component on these items without having to apply for a separate rebate.

New housing rebates

Purchasers of newly constructed residential housing may be eligible for the GST/HST New Housing Rebate. The federal rebate applies to the 5% federal component on new homes priced up to $450,000 (with a phase-out to $524,999). Each HST province has a separate provincial component new housing rebate, with its own eligibility conditions and maximum amounts. Nova Scotia’s provincial new housing rebate has a separate structure from New Brunswick’s and Newfoundland’s.

HST on short-term accommodation

Short-term accommodation (rental of less than one month, such as hotel rooms or Airbnb-type rentals) is subject to HST in all four Atlantic provinces. The 15% HST applies to the rental charge. Residential rental of one month or more to the same tenant is exempt from HST. Operators of short-term rentals above the $30,000 annual registration threshold must register for GST/HST and collect 15% HST from guests.

PEI harmonized last among Atlantic provinces

Prince Edward Island harmonized its provincial sales tax with the federal GST on April 1, 2013. Before that date, PEI had separate PST. When PEI harmonized, the provincial component moved to 10%, giving PEI the same 15% total as the other Atlantic provinces. The PEI transition included specific rules for purchases made before April 1, 2013 that straddled the changeover date.