Canadian Sales Tax Rates by Province — 2025/2026
All rates verified from the official Canada Revenue Agency (CRA). No changes were made to any provincial or territorial tax rates in January 2026.
Recent Rate Changes
| Province | Previous Rate | Current Rate | Effective Date |
|---|---|---|---|
| Nova Scotia | 15% HST | 14% HST | April 1, 2025 |
| All Other Provinces | No changes | Unchanged | — |
How to Reverse Calculate Sales Tax in Canada
Reverse Tax Formula — How to Back Out HST / GST from Total
The reverse sales tax formula (also called the "back out" formula or "remove tax from total" formula) is:
Pre-Tax Price = Total ÷ (1 + Tax Rate)
// Examples:
Ontario HST 13%: $113 ÷ 1.13 = $100.00
Quebec 14.975%: $114.98 ÷ 1.14975 = $100.00
BC 12%: $112 ÷ 1.12 = $100.00
Alberta 5%: $105 ÷ 1.05 = $100.00
Nova Scotia 14%: $114 ÷ 1.14 = $100.00
// Tax Amount = Total − Pre-Tax Price
// Multiplier: is tax 1.13 or 0.13? → Use 1.13 to ADD, 0.13 is just the rate
Reverse HST Calculator — How to Calculate HST Backwards (Ontario)
- Step 1: Ontario HST = 13%. Add 1: divisor = 1.13
- Step 2: Pre-tax = Total ÷ 1.13 — e.g. $226 ÷ 1.13 = $200.00
- Step 3: HST = Total − Pre-tax = $226 − $200 = $26.00
- Verify: $200 × 1.13 = $226.00 ✓
Reverse GST/QST Calculator — Quebec Reverse Tax (14.975%)
- Combined rate: GST 5% + QST 9.975% = 14.975% total (rate 1.14975)
- Pre-tax: $114.98 ÷ 1.14975 = $100.00
- GST component: $100 × 0.05 = $5.00
- QST component: $100 × 0.09975 = $9.98
- Note: QST is calculated on base price, not on top of GST (not compounded)
- Both claimable: GST ITC + QST ITR (Input Tax Refund) for registered businesses
Reverse GST/PST Calculator — BC (12%) and Other PST Provinces
- BC: GST 5% + PST 7% = 12% → $112 ÷ 1.12 = $100 pre-tax
- Saskatchewan: GST 5% + PST 6% = 11% → $111 ÷ 1.11 = $100 pre-tax
- Manitoba: GST 5% + PST 7% = 12% → $112 ÷ 1.12 = $100 pre-tax
- ITC warning: Only GST is recoverable as ITC in PST provinces — PST is a permanent cost
What is GST in Canada?
GST (Goods and Services Tax) is a 5% federal value-added tax applied across all provinces and territories, collected by the CRA. Required registration when taxable sales exceed $30,000 in 4 consecutive quarters.
What is HST? How to Calculate HST from Total
HST (Harmonized Sales Tax) combines federal GST with provincial sales tax into one rate. Ontario (13%), Nova Scotia (14%), New Brunswick (15%), PEI (15%), NL (15%). To calculate HST backwards: divide total by (1 + HST rate). E.g. back out HST Ontario: $113 ÷ 1.13 = $100.
What is ITC in GST? — Input Tax Credit Calculator Canada
- ITC meaning: Input Tax Credit — GST/HST paid on business purchases that you recover from CRA
- Eligibility: Must be registered for GST/HST with CRA
- HST provinces: Full HST claimable as ITC
- PST provinces (BC, SK, MB): Only GST portion claimable — PST is non-recoverable
- Quebec: GST ITC + QST ITR (Input Tax Refund) both claimable
- Meals/entertainment: Only 50% of GST/HST is claimable as ITC
TPS TVQ Calculator (Calculateur taxes inversées Québec)
Pour calculer le montant hors taxe (prix avant taxes au Québec): divisez le total TTC par 1.14975. Exemple: $114.98 ÷ 1.14975 = $100.00 hors taxe. TPS = $5.00, TVQ = $9.98. Comment calculer un hors taxe à partir du TTC: utilisez notre calculateur ci-dessus.
Net of HST Meaning / What Does "Net HST" Mean?
"Net of HST" means the price excluding HST — the pre-tax amount. If a price is $113 "gross of HST" (inclusive), the "net of HST" is $100. "Net HST" refers to the net amount of HST owed after subtracting ITCs from HST collected.
Province Tax Comparison Table 2025/2026
| Province | Tax Type | Rate | $100 After Tax | ITC Eligible |
|---|
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