Hst Calculator Ontario 2019

In 2019, Ontario implemented the Harmonized Sales Tax (HST) system, replacing the previous combination of provincial sales tax (PST) and goods and services tax (GST). This calculator helps you determine the HST amount for purchases made in Ontario during that year.

How HST Works in Ontario

The Harmonized Sales Tax (HST) is a single sales tax that replaced Ontario's previous PST and federal GST. Under this system, all businesses in Ontario collect HST on the sale of taxable goods and services, then remit it to the government.

Key Differences from PST/GST

HST combines both provincial and federal taxes into one rate
Businesses collect and remit HST directly to the government
Consumers no longer see separate PST and GST amounts on receipts

Who Pays HST?

HST is paid by:

Consumers when they purchase taxable goods and services
Businesses when they sell taxable goods and services
Manufacturers when they sell taxable goods to businesses

What's Included in HST?

Most goods and services are subject to HST, including:

Most consumer goods (clothing, electronics, furniture)
Professional services (legal, medical, accounting)
Entertainment (movies, concerts, restaurants)
Most digital services (software, cloud services)

HST Rates in 2019

In 2019, Ontario's HST rate was 13%. This rate applied to most taxable goods and services sold in the province.

HST Calculation Formula

HST Amount = (Price of Item × HST Rate) / 100

Total Price = Price of Item + HST Amount

Example Calculation

If you purchased a $100 item in Ontario in 2019:

HST Amount = ($100 × 13%) / 100 = $13
Total Price = $100 + $13 = $113

Zero-Rated and Exempt Items

Some items were zero-rated or exempt from HST in 2019:

Category	Examples	HST Treatment
Zero-Rated	Prescription drugs, medical devices	0% HST
Exempt	Basic groceries, prescription drugs, medical devices	No HST

How to Calculate HST

Calculating HST is straightforward once you know the item price and the applicable HST rate. Here's a step-by-step guide:

Determine the price of the item before tax
Identify the applicable HST rate (13% in 2019)
Multiply the item price by the HST rate (divided by 100)
Add the HST amount to the original price to get the total cost

Rounding Rules

In 2019, HST amounts were rounded to the nearest cent (standard rounding rules).

Multiple Items Calculation

When purchasing multiple items, calculate the HST for each item separately and then sum the totals:

Calculate HST for Item 1
Calculate HST for Item 2
Add all HST amounts together
Add all item prices together
Add the total HST to the total item price

Common Mistakes to Avoid

When calculating HST, avoid these common errors:

1. Forgetting to Add HST to the Total

Many people mistakenly think the price tag shows the total cost, forgetting to add the HST amount.

2. Using the Wrong HST Rate

Different provinces have different HST rates. Using the wrong rate can lead to incorrect calculations.

3. Including Non-Taxable Items

Some items are zero-rated or exempt from HST. Including these in your calculation will give you an incorrect total.

4. Rounding Errors

Rounding HST amounts incorrectly can lead to payment discrepancies when making purchases.

Frequently Asked Questions

What was the HST rate in Ontario in 2019?: The HST rate in Ontario was 13% in 2019.
How do I calculate HST on a purchase?: Multiply the item price by the HST rate (13%) and divide by 100 to get the HST amount, then add it to the original price.
Are there any items that are exempt from HST?: Yes, some basic groceries, prescription drugs, and medical devices were exempt from HST in 2019.
How do I know if an item is zero-rated for HST?: Zero-rated items are typically medical devices and prescription drugs that are not sold over the counter.
Can I use this calculator for purchases made in other provinces?: No, this calculator is specifically for Ontario HST calculations in 2019. Different provinces have different tax rates.