Reverse Sales Tax Calculator

Calculate the price before tax when you know the total price including tax.

Total Price (including tax)

Province/Territory

Add Sales Tax Calculator

Calculate the total price when you know the price before tax.

Price Before Tax

Province/Territory

Input Tax Credit (ITC) Calculator

Calculate the GST/HST Input Tax Credit you can claim on business expenses.

Business Expense (including tax)

Province/Territory

Compare Prices Across Provinces

See how much a product costs in different provinces after tax.

Price Before Tax

Canadian Sales Tax Rates by Province (2025)

Current GST, HST, and PST rates for all Canadian provinces and territories. All rates are verified from official Canada Revenue Agency (CRA) sources.

Ontario

HST 13%

Harmonized Sales Tax

Type: Combined federal and provincial tax

Quebec

14.975%

GST 5% + QST 9.975%

Note: QST calculated on base price

British Columbia

12%

GST 5% + PST 7%

Type: Separate federal and provincial taxes

Alberta

GST 5%

No provincial sales tax

Lowest rate in Canada

Saskatchewan

11%

GST 5% + PST 6%

Type: Separate federal and provincial taxes

Manitoba

12%

GST 5% + PST 7%

Type: Separate federal and provincial taxes

Nova Scotia

HST 14%

Harmonized Sales Tax

Reduced from 15% on April 1, 2025

New Brunswick

HST 15%

Harmonized Sales Tax

Type: Combined federal and provincial tax

Prince Edward Island

HST 15%

Harmonized Sales Tax

Type: Combined federal and provincial tax

Newfoundland and Labrador

HST 15%

Harmonized Sales Tax

Type: Combined federal and provincial tax

Yukon

GST 5%

No territorial sales tax

Federal tax only

Northwest Territories

GST 5%

No territorial sales tax

Federal tax only

Nunavut

GST 5%

No territorial sales tax

Federal tax only

Recent Tax Rate Changes

Stay updated with the latest changes to Canadian sales tax rates. Nova Scotia reduced its HST rate effective April 1, 2025. For official updates, visit the Canada Revenue Agency website.

Province	Previous Rate	Current Rate (2025)	Change Date
Nova Scotia	15% HST	14% HST	April 1, 2025
All Other Provinces	No changes	Rates unchanged	-

Understanding Canadian Sales Tax

What is GST (Goods and Services Tax)?

The Goods and Services Tax (GST) is a federal value-added tax of 5% applied throughout Canada. It's collected by the Canada Revenue Agency (CRA) on most goods and services sold in Canada. Learn more about GST at the official CRA GST/HST page.

Rate: 5% across all provinces and territories
Collected by: Canada Revenue Agency (CRA)
Applied to: Most goods and services
Exemptions: Basic groceries, prescription drugs, medical devices, some educational services
Registration: Required when taxable sales exceed $30,000 in four consecutive quarters

What is HST (Harmonized Sales Tax)?

The Harmonized Sales Tax (HST) combines federal GST with provincial sales tax into a single tax. Five provinces currently use HST: Ontario, Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland and Labrador. For detailed information, visit the CRA HST Calculator page.

Ontario HST: 13% (replaced GST + PST in 2010)
Nova Scotia HST: 14% (reduced from 15% on April 1, 2025)
Maritime HST: 15% in NB, PE, NL
Administration: Single tax collected by CRA
Benefit: Simpler for businesses and consumers
Input Tax Credits: Full ITC available on business purchases

What is PST (Provincial Sales Tax)?

Provincial Sales Tax (PST) is a retail sales tax collected by provinces separately from federal GST. British Columbia, Saskatchewan, and Manitoba use PST systems.

BC PST: 7% (separate from GST) - administered by BC Ministry of Finance
Saskatchewan PST: 6% (separate from GST) - visit Saskatchewan PST information
Manitoba PST: 7% (also called RST - Retail Sales Tax)
Collection: Provincial governments collect PST separately
No ITC: Unlike GST/HST, PST cannot be claimed as input tax credit

Quebec's Unique System (GST + QST)

Quebec uses a unique two-tax system with federal GST and provincial QST (Quebec Sales Tax). The QST is administered by Revenu Québec.

GST: 5% on sale price
QST: 9.975% on base price (not compounded on GST)
Effective Rate: 14.975% total
Example: $100 item = $5 GST + $9.98 QST = $114.98 total
Administration: Revenu Québec collects both taxes
ITC/ITR: Both GST and QST eligible for credits on business expenses

How to Calculate Reverse Sales Tax

To find the pre-tax price when you know the total including tax, use this formula:

Formula: Pre-tax Price = Total Price ÷ (1 + Tax Rate)
Example (Ontario 13%): $113 ÷ 1.13 = $100
Example (BC 12%): $112 ÷ 1.12 = $100
Example (Alberta 5%): $105 ÷ 1.05 = $100
Example (Nova Scotia 14%): $114 ÷ 1.14 = $100
Example (Quebec 14.975%): $114.98 ÷ 1.14975 = $100

What is Input Tax Credit (ITC)?

Input Tax Credit (ITC) allows GST/HST-registered businesses to recover the GST/HST paid on business expenses. This prevents double taxation and is a key feature of the value-added tax system. Learn more from the CRA ITC guide.

ITC Meaning: Credit for GST/HST paid on business purchases
What does ITC stand for: Input Tax Credit
Eligibility: Businesses registered for GST/HST
Claimable: GST/HST on goods and services used for business purposes
Reporting: Claimed on GST/HST returns to CRA
Documentation: Must retain invoices and receipts
Example: Buy $1,140 equipment (including 14% HST) → Claim $140 ITC
Quebec ITR: Input Tax Refund similar to ITC for QST

PST vs GST vs HST: Key Differences

GST: Federal tax, 5% nationwide, collected by CRA
HST: Combined federal and provincial tax (13-15%), single administration
PST: Provincial tax only (6-7%), separate from GST, collected by province
Collection: GST/HST by CRA; PST by provincial government
ITC: Available for GST/HST; not available for PST
Tax Base: GST/HST is value-added tax; PST is retail sales tax

Business Applications of Reverse Tax Calculation

Reverse sales tax calculation is essential for various business scenarios:

Pricing Strategy: Determine base prices when setting inclusive retail prices
Bookkeeping: Extract tax amounts from receipts for accounting records
Budget Planning: Calculate actual costs before taxes for budget allocation
Cross-Border Sales: Compare pre-tax prices across provinces
ITC Claims: Identify claimable tax amounts from business expenses
Financial Reporting: Separate tax revenue from sales revenue
Contract Pricing: Clarify whether contract amounts include or exclude taxes
Refund Calculations: Determine appropriate refund amounts when taxes apply

Common Mistakes in Tax Calculations

Avoid these common errors when calculating Canadian sales taxes:

Wrong Province Rate: Using incorrect tax rate for the province of sale
PST on PST: Incorrectly compounding PST on top of GST
Quebec Calculation: Old method of compounding QST on GST (changed in 1990s)
Nova Scotia Rate: Using 15% instead of current 14% (changed April 2025)
ITC on PST: Attempting to claim ITC on non-recoverable PST
Exempt Items: Charging tax on zero-rated or exempt goods
Place of Supply: Using wrong province for determining applicable rate

Step-by-Step: Calculating Reverse Tax for Different Provinces

Example 1: Ontario (HST Province)

You receive a receipt showing $226.00 total in Ontario. What was the pre-tax price?

Step 1: Identify tax rate: Ontario HST = 13%
Step 2: Convert to decimal: 13% = 0.13
Step 3: Calculate: $226 ÷ 1.13 = $200.00 (pre-tax)
Step 4: Verify: $200 × 1.13 = $226.00 ✓
Tax Amount: $226.00 - $200.00 = $26.00 HST

Example 2: British Columbia (GST + PST Province)

A BC business expense receipt shows $560.00 total. Calculate the ITC claimable amount.

Step 1: Identify taxes: BC = 5% GST + 7% PST = 12% total
Step 2: Calculate pre-tax: $560 ÷ 1.12 = $500.00
Step 3: Calculate GST: $500 × 0.05 = $25.00
Step 4: Calculate PST: $500 × 0.07 = $35.00
Claimable ITC: Only $25.00 GST (PST not recoverable)
Net Cost: $500 + $35 = $535.00 (base + unrecoverable PST)

Example 3: Quebec (GST + QST Province)

A Quebec supplier invoices $1,149.75 total. What are the individual tax components?

Step 1: Quebec rate = 14.975% combined
Step 2: Calculate pre-tax: $1,149.75 ÷ 1.14975 = $1,000.00
Step 3: Calculate GST: $1,000 × 0.05 = $50.00
Step 4: Calculate QST: $1,000 × 0.09975 = $99.75
Verify: $1,000 + $50 + $99.75 = $1,149.75 ✓
Claimable: $50 GST + $99.75 QST = $149.75 total credits

Example 4: Nova Scotia (New 14% Rate)

Calculate the pre-tax price from a $342.00 total in Nova Scotia (current rate).

Step 1: Nova Scotia HST = 14% (effective April 1, 2025)
Step 2: Calculate: $342 ÷ 1.14 = $300.00
Step 3: HST amount: $342 - $300 = $42.00
Old Rate Comparison: At 15%, total would have been $345.00
Savings: $3.00 savings due to rate reduction

Provincial Tax Rate Comparison 2025

Compare how sales taxes affect pricing across Canadian provinces. Data sourced from official CRA rates.

Province/Territory	Tax Type	Rate	$100 Item Total	ITC Eligible
Alberta	GST only	5%	$105.00	Full GST
British Columbia	GST + PST	12%	$112.00	GST only
Manitoba	GST + PST	12%	$112.00	GST only
New Brunswick	HST	15%	$115.00	Full HST
Newfoundland & Labrador	HST	15%	$115.00	Full HST
Northwest Territories	GST only	5%	$105.00	Full GST
Nova Scotia	HST	14%	$114.00	Full HST
Nunavut	GST only	5%	$105.00	Full GST
Ontario	HST	13%	$113.00	Full HST
Prince Edward Island	HST	15%	$115.00	Full HST
Quebec	GST + QST	14.975%	$114.98	GST + QST
Saskatchewan	GST + PST	11%	$111.00	GST only
Yukon	GST only	5%	$105.00	Full GST

Real-World Cost Comparison

Understanding how taxes affect actual purchases:

Item	Base Price	Alberta (5%)	Ontario (13%)	Nova Scotia (14%)	Atlantic (15%)
Office Equipment	$1,000	$1,050	$1,130	$1,140	$1,150
Vehicle Purchase	$30,000	$31,500	$33,900	$34,200	$34,500
Restaurant Meal	$50	$52.50	$56.50	$57.00	$57.50
Electronics	$500	$525	$565	$570	$575
Professional Services	$200	$210	$226	$228	$230

Frequently Asked Questions

How do I calculate reverse sales tax?

To calculate reverse sales tax, divide the total price (including tax) by (1 + tax rate). For example, in Ontario with 13% HST: $113 ÷ 1.13 = $100 pre-tax price. This removes the tax from the total to find the original price. The formula works for any Canadian province by using the appropriate combined tax rate.

What is the HST rate in Ontario?

The HST rate in Ontario is 13%. This Harmonized Sales Tax combines the 5% federal GST with 8% provincial portion into a single tax. Ontario adopted HST in July 2010, replacing the previous GST + PST system. For official details, visit the Canada Revenue Agency.

How much is GST in Canada?

The GST rate in Canada is 5% nationwide. This federal Goods and Services Tax has been 5% since 2008 (reduced from 6% in 2006 and 7% before 2006). GST applies in all provinces and territories. The rate is set by the federal government and collected by the Canada Revenue Agency.

What is the tax rate in Quebec?

Quebec has a combined tax rate of 14.975%. This consists of 5% GST plus 9.975% QST (Quebec Sales Tax). Both taxes are calculated on the base price separately (QST is not compounded on GST). For more information, visit Revenu Québec.

How do I use a reverse HST calculator?

To use a reverse HST calculator: 1) Enter the total price including HST, 2) Select your province, 3) Click calculate. The calculator divides the total by (1 + HST rate) to determine the pre-tax price and shows the HST amount separately. This is useful for accounting, bookkeeping, and determining actual costs before taxes.

What is BC sales tax?

British Columbia uses a combined system with 5% federal GST plus 7% provincial PST, totaling 12%. BC returned to this system in 2013 after briefly using HST from 2010-2013. PST and GST are calculated and collected separately. For BC-specific tax information, visit the BC government tax portal.

What does ITC mean in GST?

ITC stands for Input Tax Credit. It's the GST/HST that businesses can recover on purchases used for business purposes. ITC prevents double taxation by allowing businesses to claim back the tax they paid on inputs, only charging customers for the value they added. To learn more, visit the CRA ITC information page.

What is Saskatchewan sales tax?

Saskatchewan has a combined sales tax of 11%, consisting of 5% federal GST and 6% provincial PST. These taxes are applied separately and collected by different government levels. Saskatchewan PST applies to most goods but exempts many services. Visit the Saskatchewan government website for detailed information.

How do I calculate pre-tax price?

To calculate the pre-tax price (before tax calculator): Divide the total price by (1 + tax rate as decimal). Example: $113 total with 13% tax = $113 ÷ 1.13 = $100 pre-tax. This removes the tax to find the original price. The method works for any tax rate in Canada.

What is reverse GST calculation?

Reverse GST calculation determines the pre-GST price from a total that includes GST. Formula: Pre-GST Price = Total ÷ 1.05. Example: $105 total ÷ 1.05 = $100 pre-GST price. The GST amount is then $5 (5% of $100). This calculation is essential for businesses tracking GST for CRA reporting.

How does Quebec QST work?

Quebec's QST (Quebec Sales Tax) is 9.975% calculated on the base price, not compounded on GST. For a $100 item: GST = $5 (5%), QST = $9.98 (9.975% of $100), total = $114.98. This is Quebec's harmonized system administered by Revenu Québec. Both GST and QST are value-added taxes eligible for input tax credits/refunds.

Which Canadian province has the lowest sales tax?

Alberta has the lowest sales tax in Canada at only 5% GST with no provincial sales tax. The three territories (Yukon, Northwest Territories, and Nunavut) also have only 5% GST. Nova Scotia has 14% HST (reduced from 15% in 2025). New Brunswick, PEI, and Newfoundland have 15% HST, the highest rates.

Can businesses claim PST back like GST/HST?

No, businesses cannot claim Input Tax Credits (ITC) for PST. ITC only applies to GST/HST. This is a key difference between PST systems (BC, SK, MB) and HST provinces. Businesses in PST provinces can only recover the GST portion, not the provincial PST. PST becomes a real cost of doing business.

How do I calculate HST backwards?

To calculate HST backwards (reverse HST): Divide the total by (1 + HST rate). For 13% HST: Total ÷ 1.13 = Pre-tax price. For 14% HST: Total ÷ 1.14 = Pre-tax price. For 15% HST: Total ÷ 1.15 = Pre-tax price. Then subtract the pre-tax price from the total to find the HST amount.

What items are exempt from GST/HST in Canada?

Common GST/HST exemptions include: basic groceries (milk, bread, vegetables), prescription drugs, medical devices and services, residential rent, most financial services, child care services, and some educational services. Exempt items have no GST/HST charged, and suppliers cannot claim ITC on related inputs. For a complete list, consult the CRA Guide RC4022.

When did Nova Scotia HST change to 14%?

Nova Scotia reduced its HST rate from 15% to 14% on April 1, 2025. This was the first rate change for Nova Scotia since July 2010 when it increased from 13% to 15%. The provincial portion decreased from 10% to 9%, while the federal GST portion remains at 5%. This change represents the largest tax reduction in Nova Scotia's history.

How do I register for GST/HST in Canada?

Businesses must register for GST/HST when taxable sales exceed $30,000 in a single quarter or over four consecutive quarters. Register online through the CRA Business Registration Online service. You'll receive a GST/HST account number and can begin collecting and remitting tax. Quebec businesses register through Revenu Québec for both GST and QST.

What's the difference between zero-rated and exempt supplies?

Zero-rated supplies have 0% GST/HST but suppliers CAN claim ITCs on related expenses (examples: basic groceries, prescription drugs, exports). Exempt supplies have no GST/HST AND suppliers CANNOT claim ITCs on related expenses (examples: residential rent, medical services, financial services). This distinction significantly affects business costs and pricing.

How often do I need to file GST/HST returns?

Filing frequency depends on annual taxable sales: Annual filers ($1.5M or less), Quarterly filers ($1.5M to $6M), Monthly filers (over $6M). Most small businesses file annually. Returns are due one month after the reporting period ends (three months for annual filers). File through CRA My Business Account or approved software.

Can I claim ITC on meals and entertainment?

Yes, but only 50% of the GST/HST paid on meals and entertainment expenses is claimable as ITC. This 50% limitation applies to food, beverages, and entertainment for clients or employees. The full GST/HST on meal purchases for resale (restaurants, caterers) remains 100% claimable. Keep detailed records and receipts for all claims.

What happens if I don't charge GST/HST when required?

If you're registered and don't charge GST/HST, you're still required to remit the tax to CRA from your own funds. Penalties apply for late filing (1% of balance plus 0.25% per month) and late payment (interest charges). Repeated non-compliance can result in larger penalties. Always charge the correct tax rate and file on time.

Official Tax Resources and References

For authoritative information on Canadian sales taxes, consult these official government sources:

Federal Resources

Canada Revenue Agency (CRA): Main CRA Website - Primary source for federal tax information
GST/HST Information: CRA GST/HST for Businesses - Comprehensive business tax guide
Tax Rate Calculator: Official CRA Tax Calculator - Government calculator tool
Current Tax Rates: Which Rate to Charge - Official rate information
Input Tax Credits: ITC Information - Claiming business tax credits
Registration Information: Register for GST/HST - How to register your business

Provincial Resources

Quebec (Revenu Québec): Revenu Québec - Quebec tax authority for GST and QST
British Columbia PST: BC Sales Taxes - Provincial sales tax information
Saskatchewan PST: SK Provincial Sales Tax - Saskatchewan tax details
Manitoba PST: MB Retail Sales Tax - Manitoba tax information
Nova Scotia: Nova Scotia HST - Information on the 14% rate

Business Support

BizPaL: Business Permits and Licences - Find required permits
Canada Business Network: Business Services - Government business support
CRA Business Enquiries: Call 1-800-959-5525 (English) or 1-800-959-7775 (French) for tax questions

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IMPORTANT: This reverse sales tax calculator is provided for informational and educational purposes only. While we strive for accuracy using current 2025 tax rates from official Canada Revenue Agency sources, we make no warranties or guarantees about the accuracy, completeness, or reliability of the calculations.

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For authoritative tax information, please consult:

Canada Revenue Agency (CRA): www.canada.ca/en/revenue-agency
Provincial Tax Authorities: Contact your provincial ministry of finance or revenue department
Revenu Québec: For Quebec-specific tax information

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Reverse Sales Tax Calculator Canada