# Canadian invoice tax and tire fee calculator

Works out the GST, HST, PST or QST and the new-tire fees on a repair invoice in a Canadian province or territory, and the invoice's total. This page describes the calculator and does not compute. The calculator is a web page with a form.

## What you enter

A province or territory; the invoice's labour; its parts; optionally, its shop supplies charge; and, optionally, the number of new tires sold in each tire class the province has. The classes differ by province: some go by the kind of vehicle, some by rim size, and Quebec by the tire's overall diameter.

Shop supplies left empty is $0.00, and a tire count left empty is no tires. Labour and parts are asked for: an invoice with none of one writes a zero. Something must be on the invoice.

Money may be written as 1234.5, 1,234.50 or $1,234.50, up to $99,999,999.99. A number of tires is a whole number up to 1000.


## How this is worked out

Subtotal = labour + parts + shop supplies.

A tire fee line = the fee on one new tire of that class × the number of tires. The fee is the one the province's own program sets.

Each tax = its rate × the amount it is calculated on. That amount is labour, parts, shop supplies and the tire fees, each only where the province charges that tax on it, and it is shown in the tax's line.

No tax is calculated on another tax. Where a province has two, each is calculated on the price before either.

Each tax is rounded once, on its whole amount, to the nearest cent, and a half cent goes up. Total = subtotal + the tire fee lines + the taxes, as they are shown.


## The rates

Every rate, rule and fee is held in one file, each with the page it was read from and the day it was checked. The page shows that day and links to each source for the province chosen. The sources are the tax authorities and the tire stewardship bodies themselves.

A province or territory is worked out only when every rule the calculator uses for it has a source.

The rates held for each province and territory covered:

| Province or territory | Checked | Taxes and tire fees |
| --- | --- | --- |
| British Columbia (BC) | 2026-10-03 | GST 5%: on labour, parts, shop supplies and the tire fee. PST 7%: on labour, parts, shop supplies and the tire fee. Tire fee, passenger and light truck: $6.50 a tire, since 2024-01-01. Tire fee, medium truck: $14.00 a tire. This page charges PST on all labour. Bulletin PST 118 exempts some services, such as diagnostic work when no repair is done. |
| Alberta (AB) | 2026-10-03 | GST 5%: on labour, parts, shop supplies and the tire fee. Tire fee, passenger and light truck: $5.00 a tire, since 2024-10-01. Tire fee, medium truck: $14.00 a tire, since 2022-04-01. |
| Saskatchewan (SK) | 2026-10-03 | GST 5%: on labour, parts, shop supplies and the tire fee. PST 6%: on labour, parts and shop supplies. Not on the tire fee. Tire fee, passenger and light truck: $6.50 a tire, since 2025-12-01. Tire fee, medium truck: $14.00 a tire. This page follows Saskatchewan's Bulletin PST-15, which lists tires among the environmental fees not charged PST when shown as a separate line. That the tire recycling fee is one of them is this page's reading; check with Saskatchewan Finance. |
| Manitoba (MB) | 2026-10-03 | GST 5%: on labour, parts, shop supplies and the tire fee. RST (Manitoba's PST) 7%: on labour, parts, shop supplies and the tire fee. Tire fee, passenger, small RV and light truck: $5.00 a tire, since 2026-07-01. Tire fee, medium truck: $14.00 a tire, since 2021-07-01. |
| Ontario (ON) | 2026-10-03 | HST 13%: on labour, parts and shop supplies. Ontario sets no fee on a new tire. A shop may charge an environmental fee of its own choosing. If it does, the fee is part of the price and HST applies to it: add it to parts. |
| Quebec (QC) | 2026-10-03 | GST 5%: on labour, parts, shop supplies and the tire fee. QST 9.975%: on labour, parts, shop supplies and the tire fee. Tire fee, overall diameter of 83.82 cm (33 in) or less: $4.50 a tire, since 2023-07-01. Tire fee, overall diameter over 83.82 cm (33 in), up to 123.19 cm (48.5 in): $6.00 a tire, since 2023-07-01. The tire classes are by the tire's overall diameter, not by the kind of vehicle. The fee is on tires with a rim of 62.23 cm (24.5 in) or less. This page assumes the seller is registered for the GST and the QST. |
| New Brunswick (NB) | 2026-10-03 | HST 15%: on labour, parts, shop supplies and the tire fee. Tire fee, passenger and light truck: $4.50 a tire. Tire fee, medium truck: $13.50 a tire. A tire with a regular retail value under $30 before HST, or with a rim under 8 inches or over 24.5 inches, carries no fee. This page does not know a tire's price or size: leave such tires out of the count. |
| Nova Scotia (NS) | 2026-10-03 | HST 14%: on labour, parts, shop supplies and the tire fee. Tire fee, passenger and light truck: $4.50 a tire. Tire fee, highway truck, tractor and trailer, up to 24.5 inches: $13.50 a tire. |
| Prince Edward Island (PE) | 2026-10-03 | HST 15%: on labour, parts, shop supplies and the tire fee. Tire fee, rim of 17 inches or less: $4.00 a tire. Tire fee, rim over 17 inches: $11.25 a tire. The charge on a new tire is the province's Environment Tax, set by rim size. |
| Newfoundland and Labrador (NL) | 2026-10-03 | HST 15%: on labour, parts, shop supplies and the tire fee. Tire fee, rim of 17 inches or less: $3.00 a tire, since 2002-04-01. Tire fee, rim over 17 inches, up to 24.5 inches: $9.00 a tire, since 2002-04-01. The levy is paid once, when a new tire is first bought. Tires a customer bought elsewhere and brought in carry none: leave them out of the count. |
| Yukon (YT) | 2026-10-03 | GST 5%: on labour, parts, shop supplies and the tire fee. Tire fee, passenger car and light truck: $7.00 a tire, since 2018-10-01. Tire fee, medium truck: $9.00 a tire, since 2018-10-01. |

- [Canada Revenue Agency: GST/HST calculator and rates by province](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html)
- [Revenu Québec: taxable supplies (in French) (read from an archived copy of 2025-08-09)](https://www.revenuquebec.ca/fr/entreprises/taxes/tpstvh-et-tvq/regles-de-base-relatives-a-lapplication-de-la-tpstvh-et-de-la-tvq/types-de-fournitures/fournitures-taxables/)
- [Canada Revenue Agency: GST/HST Memorandum 3-5, application of the GST/HST to other taxes, duties and fees](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-5/application-gst-hst-other-taxes-duties-fees.html)
- [British Columbia: Bulletin PST 118, vehicle services and parts](https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-118-vehicle-services-parts.pdf)
- [British Columbia: PST frequently asked questions](https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/faqs)
- [British Columbia: small business guide to PST](https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/publications/small-business-guide)
- [Tire Stewardship BC: 2024 annual report](https://tsbc.ca/wp-content/uploads/2025/06/Final-2024-annual-report_published.pdf)
- [Tire Stewardship BC: tire recycling in BC](https://tsbc.ca/tire-recycling-in-bc/)
- [Alberta Recycling Management Authority: tire products, definitions and fees](https://files.albertarecycling.ca/Tires_Products-Definitions-and-Fees.pdf)
- [Alberta Recycling Management Authority: tires](https://www.albertarecycling.ca/stewardship-recycling/tires/)
- [Tire Stewardship of Saskatchewan: tire classification and fee table](https://tssk.ca/wp-content/uploads/2026/03/Classification_Table_NEW.pdf)
- [Saskatchewan: Bulletin PST-15, service stations and auto repair](https://sets.saskatchewan.ca/rptp/wcm/connect/39fc5023-107a-41dd-8da4-51963826a57b/PST.015+Service+Station+and+Auto+Repair.pdf)
- [Saskatchewan: Information Notice IN 2023-05, disposal and environmental fees](https://sets.saskatchewan.ca/rptp/wcm/connect/7e375362-7bfd-4242-b0f1-c631cae6e2f4/IN+2023-05+Disposal+and+Environmental+Fees.pdf)
- [Saskatchewan: Bulletin PST-5, registration and reporting requirements](https://sets.saskatchewan.ca/rptp/wcm/connect/559aa7c9-984d-405a-8ddf-c91848dd8dd7/PST.005+Registration+and+Reporting+Requirements.pdf)
- [Tire Stewardship of Saskatchewan: notice to retailers of the fee increase of December 2025](https://tssk.ca/wp-content/uploads/2026/03/TSS_Retailer_Notification_Fee_Increase_October_2025v1.docx)
- [Tire Stewardship Manitoba: steward fees](https://www.tirestewardshipmb.ca/retailers/steward-fees)
- [Manitoba: retail sales tax Bulletin 004](https://gov.mb.ca/finance/taxation/pubs/bulletins/004.pdf)
- [Manitoba: retail sales tax Bulletin 012, motor vehicle dealers](https://www.gov.mb.ca/finance/taxation/pubs/bulletins/012.pdf)
- [Tire Stewardship Manitoba: steward fee increase effective July 1, 2026](https://www.tirestewardshipmb.ca/tsm-news/steward-fee-increase-effective-july-1-2026-1)
- [Tire Stewardship Manitoba: steward fee increase effective July 1, 2021](https://www.tirestewardshipmb.ca/tsm-news/steward-fee-increase-effective-july-1-2021)
- [Resource Productivity and Recovery Authority: environmental fees on products sold in Ontario](https://rpra.ca/environmental-fees-on-products-sold-in-ontario/)
- [Revenu Québec: buying a road vehicle fitted with new tires (in French) (read from an archived copy of 2025-08-24)](https://www.revenuquebec.ca/fr/citoyens/taxes/biens-et-services-taxables-detaxes-ou-exoneres/tps-et-tvq/transport-et-vehicules-routiers/vehicules-routiers-citoyens/achat-dun-vehicule-routier-muni-de-pneus-neufs/)
- [Revenu Québec: calculating the taxes (read from an archived copy of 2026-08-26)](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/collecting-gst-and-qst/calculating-the-taxes/)
- [Revenu Québec: the specific duty on new tires (in French) (read from an archived copy of 2025-08-26)](https://www.revenuquebec.ca/fr/citoyens/taxes/biens-et-services-taxables-detaxes-ou-exoneres/droit-specifique-sur-les-pneus-neufs/)
- [RECYC-QUÉBEC: tires (in French)](https://www.recyc-quebec.gouv.qc.ca/entreprises-organismes/ic-i/pneus/)
- [Recycle NB: tire program for industry](https://www.recyclenb.com/industry-tire-program)
- [Canada Revenue Agency: which GST/HST rate to charge](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html)
- [Divert NS: what environmental fees are and what they are used for](https://divertns.ca/faq/what-are-environmental-fees-and-what-are-they-used)
- [Prince Edward Island: Environment Tax Act](https://www.princeedwardisland.ca/sites/default/files/legislation/e-08-3-environment_tax_act.pdf)
- [Multi-Materials Stewardship Board: tire suppliers and collectors](https://mmsb.nl.ca/programs/used-tires/tire-suppliers-and-collectors/)
- [Newfoundland and Labrador: news release of 2002 on the tire levy](https://www.releases.gov.nl.ca/releases/2002/env/0206n07.htm)
- [Yukon: tire recycling surcharges (read from an archived copy of 2026)](https://yukon.ca/sites/default/files/2025-07/env-tire-recycling.pdf)
- [Yukon: news release 18-144](https://open.yukon.ca/information/e47f800b-7763-4d5e-b08a-c1334e932057/resource/161e24be-6744-48ac-914e-e18db14a91bd/download/18-144.html)

## Not yet covered

Nothing is worked out for these, because a rule has no source yet:

Northwest Territories: No source says whether a fee on a new tire exists. A tire recycling program was announced as planned in 2021, and no fee schedule was found.

Nunavut: No source says whether a fee on a new tire exists. None was found.


## What this covers

This covers a retail repair invoice to a consumer, in Canadian dollars (CAD), from a shop that is registered to collect each tax.

It does not cover a customer who is exempt from a tax, or a vehicle that is being repaired for resale.

It does not cover fees other than the fee on a new tire, such as those on oil, oil filters, antifreeze and batteries.

It does not cover tire classes other than the ones listed for the province, such as agricultural, off-road and other commercial tires.


## A worked example

The page opens with this example, a repair with four new tires. Province: British Columbia; Labour: 180.00; Parts: 640.00; Shop supplies (optional): 14.37; New tires: passenger and light truck: 4; New tires: medium truck: 0.

Rates for British Columbia as of 2026-10-03.

For a retail repair invoice to a consumer. This is arithmetic, not tax advice: see what this covers above.

Invoice in British Columbia, in Canadian dollars (CAD):

| Line | Amount |
| --- | --- |
| Labour | $180.00 |
| Parts | $640.00 |
| Shop supplies | $14.37 |
| Subtotal | $834.37 |
| Tire fee, passenger and light truck: 4 at $6.50 | $26.00 |
| GST 5% on $860.37 | $43.02 |
| PST 7% on $860.37 | $60.23 |
| Total (CAD) | $963.62 |


## A link to a filled-in form

Every field is in the address, so a filled-in form can be linked to, bookmarked and printed. Nothing is stored. The fields are province (the two-letter code), labour, parts, supplies, and one field for each tire class of the province.

The tire fields, by province. BC: tires_passenger_light_truck, tires_medium_truck. AB: tires_passenger_light_truck, tires_medium_truck. SK: tires_passenger_light_truck, tires_medium_truck. MB: tires_passenger_light_truck, tires_medium_truck. QC: tires_diameter_83_82_cm_or_less, tires_diameter_over_83_82_cm_to_123_19_cm. NB: tires_passenger_light_truck, tires_medium_truck. NS: tires_passenger_light_truck, tires_medium_truck. PE: tires_rim_17_in_or_less, tires_rim_over_17_in. NL: tires_rim_17_in_or_less, tires_rim_over_17_in_to_24_5_in. YT: tires_passenger_light_truck, tires_medium_truck.

This address is the example above:

```
https://open.wenmarpro.com/tools/canada-invoice-tax?province=BC&labour=180.00&parts=640.00&supplies=14.37&tires_passenger_light_truck=4
```


## Use it

This is arithmetic, not accounting or tax advice.

- [Canadian invoice tax and tire fee calculator](https://open.wenmarpro.com/tools/canada-invoice-tax)