
The number every stakeholder asks for, computed properly.
Sales tax by province and territory
| Ontario | 13% HST on food, drinks and services |
|---|---|
| Quebec | 5% GST plus 9.975% QST (14.975%) on food, drinks, room rental and services |
| British Columbia | 5% GST on everything; PST adds 10% on alcohol and 7% on rented equipment such as sound, tables, chairs and tents. Catering and room rental are PST-exempt |
| Alberta | 5% GST, no provincial sales tax |
| Manitoba | 5% GST plus 7% RST on catering, alcohol and most rentals; hall rental itemized separately is RST-exempt |
| Saskatchewan | 5% GST plus 6% PST on catering, admissions and rentals; alcohol carries a 10% liquor consumption tax instead; hall rental is PST-exempt |
| Nova Scotia | 14% HST on food, drinks and services (since April 1, 2025) |
| New Brunswick | 15% HST on food, drinks and services |
| Newfoundland and Labrador | 15% HST on food, drinks and services |
| Prince Edward Island | 15% HST on food, drinks and services |
| Yukon | 5% GST, no territorial sales tax |
| Northwest Territories | 5% GST, no territorial sales tax |
| Nunavut | 5% GST, no territorial sales tax |
Rates checked November 2026 against the Canada Revenue Agency and provincial finance ministries.
Most hotels and caterers add a 15–18% service charge to food and drink, and tax applies to that charge as well. Sales tax follows the province you choose.

How to use the calculator
Enter your four main cost groups before tax: venue, food and beverage, entertainment and AV, and everything else (décor, photography, print, rentals, transport, staff). Choose your city and add your expected guest count. If the event earns revenue from tickets or sponsorship, enter the average revenue per guest. The calculator then adds the service charge on food and beverage (18% by default, which you can change), adds the sales tax for your province on everything, including the service charge, and reports an all-in total, a cost per guest and, where you entered revenue, the number of guests needed to break even.
Use realistic guest numbers. For a ticketed or free corporate event, enter the number you expect to attend, not the number invited. If attendance is uncertain, run the calculator twice, at a low and a high estimate, to see the range.
What the numbers mean
Cost per guest is the figure most clients, boards and finance teams ask for, because it lets them compare events of different sizes. It tends to fall as guest count rises, since venue, entertainment and production costs are partly fixed, while food and drink scale with each person. That is why a small dinner can cost more per head than a large gala.
The break-even count tells you how many paying guests you need for revenue to cover cost. If it is close to your expected attendance, the event carries risk: a rainy night or a competing event could push it into a loss. Look at which costs you could reduce or which revenue you could add.
Assumptions and common mistakes
The gratuity set-aside is a planning figure. Some venues and caterers charge a mandatory service charge at their own rate, and in Ontario HST is charged on that service charge too. If your contract states a different rate, adjust your figures to match. Other common mistakes:
- Entering quotes that already include tax, which counts HST twice.
- Leaving out vendor meals, overtime or delivery fees.
- Forgetting a contingency, usually held as a separate line.
Use this calculator once quotes start arriving and again before final numbers are due. Build the detail in the event budget sheet, start from category ratios with the event budget calculator, and for corporate events, follow up with the event ROI calculator.


