Canadian GST HST PST TPS/TVQ/QST Sales Tax Calculator
©1996-2013 Roedy Green, Canadian Mind Products
To view this page, you should have the most recent Java installed
32-bit
JRE (
Java Runtime Environment)
1.7.0_21. Older versions
have a security flaw.
This Applet will run online in your browser, but it is a hybrid you
can also download, install and run it on your own machine as standalone
application. It will start and run faster if you do that. It will also
work safely even if you have disabled Java in your browser.
This Applet will calculate all three
types of Canadian sales tax,
GST (Goods and Services Tax),
HST (Harmonised Sales Tax) and
PST (Provincial Sales Tax).
- GST
sometimes knows as the
GST (Gouge and Screw Tax). In
Québec, the
GST
is called the
TPS (Taxe sure let Produits en Services)
literally: tax on products and services.
- HST
combines federal and provincial sales takes in one tax.
- PST
In
Québec,
PST
is called
TVQ (Taxe de Vente du Québec)
literally: tax of selling of
Québec
or
QST (Québec Sales Tax)
The calculator is also available with Java source to download and run off-net. It is
designed to be cannibalised, so that you can use
whatever parts of the calculator source code you want in your own code,
e.g. a shopping cart. There are notes in the
source on precisely how the taxes are calculated. You can also configure
your copy of the downloaded program to start
up with whatever province you like.
Prince Edward Island uses a dishonest ploy to make the
provincial sales tax sound lower than it really is. Unlike
all the other provinces, provincial sales tax is computed not only on the
original sale amount, but also on the
GST.
This
means Prince Edward’s nominal 10%
tax is effectively 10.5%. It is taxing
tax! This Applet shows the posted crooked nominal
rate, not the honest, effective one
This Applet computes either
GST
+
PST
or
HST.
The rules about which goods need to pay GST/PST/HST are complex and vary
from
province to province. Unfortunately, this Applet won’t help you sort
that out. It just computes the tax if it
is payable. Book vendors will be familiar with the rules for books, for
example, or you can check with the provincial
taxation agencies listed at the bottom of the page.
- Leave the date as today or select any date in the range 1991-01-01
to
2013-12-31
for which you wish
to calculate taxes.
- Select buyer’s province.
- Do one or more of the following:
- Click the up/down Amount of Sale spinner arrows.
- Key the Amount of Sale, then click Calc ⇓ to find
the Total Payable.
- Key the Total Payable, then click Calc ⇑ to find
the original Amount of Sale.
Out of province vendors must now collect the same tax as vendors in the
buyer’s home province.
Fine Points
- When the vendor lives in province A and the buyer lives in province B,
what do you do? To be safe, you must
consult the laws of province B. In general if you, as vendor, have a
business presence in province B, you must
collect the tax for province B and remit it to province B. If you
don’t have a presence, it is the
responsibility of the buyer to submit the tax to province B, but in
practice very few people conform with the
law.
- When the vendor lives in province A, and the buyer’s ship-to
address in is province B, and the
buyer’s bill-to address is in province C, what do you do? You
would have to consult the websites for
provinces B and C. Unless you read otherwise, calculate the tax by rules
of province C and remit to province
C.
If, CanadianTax, the above Canadian Sales Tax Calculator signed Java Applet (that can also be run as an application) does not work…
- Often problems can be fixed simply by clicking the reload button on your browser.
- Make sure you have both JavaScript and Java enabled in your browser.
- This signed Java Applet (that can also be run as an application) needs 32-bit (not 64-bit) Java 1.6 or later.
For best results use the older 1.7.0_17 not the latest buggy 1.7.0_21.
In the Java Control Panel, configure medium security to allow vanilla unsigned applets to run.
- You also need a recent browser.
- It works under any operating system that supports Java e.g. W2K/XP/W2003/Vista/W2008/W7-32/W7-64/W8-32/W8-64/Linux/LinuxARM/LinuxX86/LinuxX64/Ubuntu/Solaris/SolarisSPARC/SolarisSPARC64/SolarisX86/SolarisX64/OSX
- You should see the Applet hybrid above looking much like this screenshot. If you don’t, the following hints should help you get it working:
- For this Applet hybrid to work, you must click grant/accept to give it permission to let you copy/paste.
If you refuse to grant permission, the program may crash with an inscrutable stack dump on the console complaining about AccessController.checkPermission.
- Optionally, you may permanently install the Canadian Mind Products code-signing certificate so you don’t have to grant each time.
- If the above Applet hybrid appears to freeze-up, click Alt-Esc repeatedly to check for any buried permission dialog box.
- If you have certificate troubles, check the installed certificates and remove or update any obsolete or suspected defective certificates. The only certificate used by this program is mindprodcert2013dsa.cer.
- Especially if this Applet hybrid has worked before, try clearing the browser cache and rebooting.
- To ensure your Java is up to date, check with Wassup. First, download it and run it as an application independent of your browser, then run it online as an Applet to add the complication of your browser.
- If the above Applet hybrid does not work, check the Java console for error messages.
- If the above Applet hybrid does not work, you might have better luck with the downloadable version available below.
- If you are using Mac OS X and would like an improved Look and Feel, download the QuaQua look & feel from randelshofer.ch/quaqua. UnZip the contained quaqua.jar and install it in ~/Library/Java/Extensions or one of the other ext dirs.
- If you are using Microsoft Internet Explorer 7, 8 or 9, try another browser. Seriously. Microsoft has taken great pains, over and over, to screw up Java and every other multi-platform standardisation.
- If you are using Microsoft Internet Explorer 7, 8 or 9, you must click to allow blocked content permission for Active X to run. This also gives permission to Java to run. Click the Information bar, and then click Allow blocked content. Unfortunately, this also allows dangerous ActiveX code to run. However, you must do this in order to get access to perfectly-safe Java Applets running in a sandbox. This is part of Microsoft’s war on Java. Don’t put up with it! Use a different browser.
- If you are using Microsoft Internet Explorer 9, makes sure the Java Plug-In SSV helper add-in is installed and enabled.
If it is not, try reinstalling the Java JRE.
- If you have Windows 7 64-bit
and Internet Explorer 64-bit,
in theory you can use 64-bit Java,
but I never been able to get it to work.
- Try upgrading to a more recent version of your browser, or try a different browser e.g. Firefox, SeaMonkey, Safari or Avant.
- If you still can’t get the program working click HELP for more detail.
- If you can’t get the above Applet hybrid working after trying the advice above and from the HELP button below, have bugs to report or ideas to improve the program or its documentation, please send me an email at
.
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Nickel Rounding
On 2013-02-04 Canada discontinued the penny.
It is still used for credit card and debit
card transactions, but for cash sales, amounts including tax are rounded
to the nearest nickel. The program above
shows the total payable both penny-rounded and nickel-rounded as the
government suggests, but does not require.
- Final amounts ending in .01 or .02
will be rounded
down to nearest .00
- Final amounts ending in .03 or .04
will be rounded
up to nearest .05
- Final amounts ending in .06 or .07
will be rounded
down to nearest .05
- Final amounts ending in .08 or .09
will be rounded
up to nearest .10
details
History Of Canadian Sales Tax
Canadian Tax Calculator now has a Time Travel feature, where you can
input a date, and have the taxes calculated
using the rates the way they were or will be on that date. To do this, I
need an accurate history of what sales taxes
have been since 1991. Much of the material on
the Internet in contradictory or incomplete.
Please let me know of any errors or omissions in the following table of
changes to Canadian sales taxes (
GST,
HST
and
PST/TVQ/QST) since 1991.
HST
I am in favour of consolidating the
GST
and
PST
into the
HST
for the following reasons:
- It is easier for a consumer to compute the final cost in his head.
- A business has to compute and remit only one tax instead of two.
- A business has to track the picayune rules for only one tax instead of
two.
- Taxpayers support one bureaucracy instead of two.
- The
GST
is well designed to fairly tax businesses like the custom computer
manufacturing business I used to run. We would
pay
GST
on
the all the materials we purchased, just the way ordinary consumers do
and we collected
GST
on all the computers we sold. We would remit the difference. The
interlocking records of all the businesses
discourages fraud. With
HST,
the
PST
is handled this same way.
Many people oppose the
HST,
not because there is something inherently wrong with harmonisation, but for
other
unrelated reasons such as:
- The effective rate was increased as part of the switchover.
- There were many fewer exceptions.
This is the core of the revolt.
- A particularly corrupt political party introduced the
HST.
Notes
BC is proposing something really stupid — making the sales tax
different for businesses and individuals.
This means a bookkeeping nightmare if you buy something for your business
with your own money and then get
reimbursed. Liberals claim to be the party of business but these donkeys
have no clue about avoiding pointless
paperwork. On 2012-04-01 they are going back
from
HST
to
GST
+ PST with no net tax rate change. The
exemptions change, but surely it was not necessary to go to PST just to
change the exemptions. The arguments pro and
con have been exceedingly emotional and irrational.
HST
is clearly superior since there is less bookkeeping and less
calculation. The public was mainly outraged when all manner of
formerly-tax free items were taxed under HST. They demanded to go
back to the old system. The dishonest BC Liberals changed the calculation
back to PST (which was a extra cost to the taxpayers) but made more items
taxable, such as used cars. Talk about a lose-lose situation.
To help the tax medicine go down, governments across Canada sometimes
offer a cash back scheme billed as a GST/HST
rebate. It actually has nothing to do with the tax since you need not
provide any receipts for purchases or taxes
paid. Its main function is to encourage people to file income tax promptly
since you don’t get the cheque
unless you have filed.
Both the USA and Canada have the idiotic rule that the vendor must remit
tax to the buyer’s province. It
would have made much more sense for the vendor to collect the tax based on
his own province and to remit the tax to
his province. After all that is the province that provided the services to
create the good or service. It would have
made sales tax an order of magnitude simpler for businesses. The vendor
would not need to know anything about the
buyer’s location, would have a single tax rate to consider, and a
single place to remit taxes collected. Any
difference in the total amounts calculated could have been corrected by a
handful of cheques exchanged between the
provinces or states.
| Package | Version | Released | Licence | Language | Notes | |

Canadian Sales Tax Calculator |
4.4 |
2013-02-03 |
free |
Java |
964K
zip for Canadian Sales Tax Calculator Java source, compiled class files, jar and documentation to run on your own machine either as an application or an Applet.
Runs on any OS that supports Java e.g. W2K/XP/W2003/Vista/W2008/W7-32/W7-64/W8-32/W8-64/Linux/LinuxARM/LinuxX86/LinuxX64/Ubuntu/Solaris/SolarisSPARC/SolarisSPARC64/SolarisX86/SolarisX64/OSX.
First install the most recent Java.
To install, extract the zip download with WinZip,
(or similar unzip utility) into any directory you please,
often J:\ — ticking off the
use folder names option. To check out the corresponding source from the Subversion repository, use the TortoiseSVN repo-browser to
access canadiantax source in repository with [Tortoise] Subversion client on wush.net/svn/mindprod/com/mindprod/canadiantax/.
After you have installed the jar, you can run it as an application. Type:
java -jar J:\com\mindprod\canadiantax\canadiantax.jar
adjusting as necessary to account for where the jar file is.
download ASP PAD XML program description for the current version of Canadian Sales Tax Calculator.
Canadian Sales Tax Calculator is free. Full source included.
You may even include the source code, modified or unmodified
in free/commercial open source/proprietary programs that you write and distribute. Non-military use only. |
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Fairness
Sales taxes are flat taxes. Unlike progressive
income taxes,
everyone rich or poor pays the same rate. However, income taxes are full
of loop holes the very rich can use to avoid
income tax altogether. Conservative economists want to get rid of income
taxes and raise sales taxes to remove tax
burden from the upper middle class and put it on the lower middle. It is
more difficult for them to avoid sales
taxes. Sales taxes discourage consumption. So they can be looked on as a
pro-environmental, anti-business tax. I
would prefer a more pointedly pro-environmental tax, and more friendly to
business, that heavily taxed wasteful use
of energy and resources but did not tax prudent use of them. I would want
to tax polluters at double the cost of
cleanup. There are other ways of collecting revenue, by taxing income,
wealth, luxury, sin (sex, alcohol, marijuana,
gambling), lotteries, transportation or fees for government services.
HST/GST Kerfuffle in BC
The Liberal government switched from an 8%
GST
/ 7%
PST
to a 15%
HST.
Ex-premier Van der Zalm lead a
successful referendum to have it switched back. The tax on $100
is $15 either way?
HST
is slightly simpler to calculate. Why would anyone care passionately one
way or the other? The problem was
dishonesty. The provincial government claimed the tax was the same, just
that
HST
was less costly to manage, but it
turned out many more items were subject to the
HST
tax than had been under GST/PST.
For some reason the feds gave BC billions of dollars for making the
switch to
HST.
Now they will have to give it
back.
The bottom line is BC is still on
HST,
and the BC Liberals have been stalling the switch back. It is scheduled
for
2013-04-01.
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on local hard disk J: |
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Please email your
feedback for publication,
letters to the editor, errors, omissions, typos, formatting errors, ambiguities, unclear
wording, broken/redirected link reports, suggestions to improve this page or comments to
Roedy Green :
 .
If you want your message, your name or email kept confidential,
not considered for public posting, please explicitly specify that.
Unless you state otherwise,
I will treat your message as a letter to the editor that I may or may not publish
in the
feedback section.
After that, it will be too late to retract it.
If you disagree with something I said, especially when sending an ad-hominem attack,
a rant composed mainly of obscenities or a death threat, please quote the offending passage
and cite the web page where you found it, tell me why you think it is wrong,
and, if possible, provide some supporting evidence.
I can’t very well fix erroneous or ambiguous text if I can’t find it. |
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