Reverse HST / GST / PST Calculator
Enter the total price including tax to find the pre-tax price and exact tax breakdown.
Add HST / GST / PST Calculator
Enter the pre-tax price to calculate the total including tax.
Input Tax Credit (ITC) Calculator
Calculate the GST/HST Input Tax Credit claimable on a business expense.
Compare Tax Across All Provinces
See the after-tax total for the same item in every province and territory.
Canadian HST / GST / PST Rates 2025
Verified rates for all 13 provinces and territories. Source: Canada Revenue Agency (CRA). Nova Scotia reduced its HST from 15% to 14% on April 1, 2025.
Ontario
13% HST
Harmonized Sales Tax
$100 item → $113.00
Quebec
14.975%
GST 5% + QST 9.975%
$100 item → $114.98
British Columbia
12%
GST 5% + PST 7%
$100 item → $112.00
Alberta
5% GST
No provincial tax — lowest in Canada
$100 item → $105.00
Saskatchewan
11%
GST 5% + PST 6%
$100 item → $111.00
Manitoba
12%
GST 5% + RST/PST 7%
$100 item → $112.00
Nova Scotia ⭐ Updated
14% HST
Reduced from 15% on Apr 1, 2025
$100 item → $114.00
New Brunswick
15% HST
Harmonized Sales Tax
$100 item → $115.00
Prince Edward Island
15% HST
Harmonized Sales Tax
$100 item → $115.00
Newfoundland & Labrador
15% HST
Harmonized Sales Tax
$100 item → $115.00
Yukon
5% GST
Federal tax only
$100 item → $105.00
Northwest Territories
5% GST
Federal tax only
$100 item → $105.00
Nunavut
5% GST
Federal tax only
$100 item → $105.00
2025 Rate Changes
| Province | Previous Rate | Current Rate | Effective Date |
|---|---|---|---|
| Nova Scotia | 15% HST | 14% HST | April 1, 2025 |
| All other provinces | Unchanged | Unchanged | — |
Provincial Tax Rate Comparison 2025
How much does a $100 item cost after tax in each Canadian province? Source: CRA.
| Province / Territory | Tax Type | GST | Prov. Tax | Total Rate | $100 Costs | ITC on Tax? |
|---|---|---|---|---|---|---|
| Alberta | GST | 5% | — | 5% | $105.00 | Full GST |
| Yukon | GST | 5% | — | 5% | $105.00 | Full GST |
| NWT | GST | 5% | — | 5% | $105.00 | Full GST |
| Nunavut | GST | 5% | — | 5% | $105.00 | Full GST |
| Saskatchewan | GST+PST | 5% | PST 6% | 11% | $111.00 | GST only |
| British Columbia | GST+PST | 5% | PST 7% | 12% | $112.00 | GST only |
| Manitoba | GST+RST | 5% | RST 7% | 12% | $112.00 | GST only |
| Ontario | HST | HST 13% | 13% | $113.00 | Full HST | |
| Nova Scotia | HST | HST 14% | 14% | $114.00 | Full HST | |
| Quebec | GST+QST | 5% | QST 9.975% | 14.975% | $114.98 | GST + QST |
| New Brunswick | HST | HST 15% | 15% | $115.00 | Full HST | |
| PEI | HST | HST 15% | 15% | $115.00 | Full HST | |
| Newfoundland & Lab. | HST | HST 15% | 15% | $115.00 | Full HST | |
Understanding Canadian Sales Tax
How Much Is HST in Ontario?
The HST rate in Ontario is 13%. It replaced the old GST + PST system in July 2010 and combines the 5% federal GST with an 8% provincial component into a single tax collected by the CRA.
- Ontario HST: 13% — applies to most goods and services
- Formula (reverse): Pre-tax = Total ÷ 1.13
- Example: $226 ÷ 1.13 = $200.00 before tax; $26 HST
- ITC: Full 13% claimable as Input Tax Credit for registered businesses
What Is HST (Harmonized Sales Tax)?
HST is a combined federal and provincial tax used in Ontario, Nova Scotia, New Brunswick, PEI, and Newfoundland & Labrador. It simplifies tax collection — one rate, one return, one remittance to the CRA.
- Ontario: 13% HST
- Nova Scotia: 14% HST (reduced April 1, 2025)
- New Brunswick, PEI, NL: 15% HST
- Administration: Single filing with CRA; no separate provincial return
- ITC: Full Input Tax Credit available on business purchases
What Is GST (Goods and Services Tax)?
The federal GST is 5% nationwide, applied on most goods and services in Canada. It has been 5% since January 1, 2008. In HST provinces, the GST is embedded in the HST rate.
- Rate: 5% in all provinces and territories
- Administered by: Canada Revenue Agency (CRA)
- Registration threshold: $30,000 in taxable sales over 4 consecutive quarters
- Zero-rated: Basic groceries, prescription drugs, exports
- Exempt: Residential rent, most financial services, medical services
PST — Provincial Sales Tax (BC, SK, MB)
BC, Saskatchewan, and Manitoba charge PST separately from the federal GST. Unlike GST/HST, PST is not a value-added tax and businesses cannot claim PST back as an ITC.
- BC PST: 7% — BC Ministry of Finance
- Saskatchewan PST: 6% — SK Government
- Manitoba RST/PST: 7%
- ITC: PST is NOT recoverable — it becomes a real business cost
- Separate registration: PST requires separate provincial registration from GST
Quebec GST + QST System
Quebec uses two taxes: 5% GST and 9.975% QST (Quebec Sales Tax), both calculated on the base price. Administered by Revenu Québec.
- Combined rate: 14.975%
- QST is NOT compounded on GST — both calculated on base price
- Example: $100 item → $5 GST + $9.98 QST = $114.98 total
- ITR (Input Tax Refund): QST equivalent of ITC; fully recoverable for businesses
- French terms: TPS = GST, TVQ = QST
Alberta Sales Tax
Alberta has no provincial sales tax — only the 5% federal GST applies. This makes Alberta the lowest-tax province for consumer purchases. Edmonton and Calgary do not add any local sales tax.
- Total tax: 5% GST only
- No PST, no HST
- Savings vs Ontario: $8 less tax on every $100 purchase
- Revenue from: Personal income tax and resource royalties instead
How to Calculate Reverse HST / GST (Formula)
- Universal formula: Pre-tax Price = Total ÷ (1 + tax rate)
- Ontario (13%): $113.00 ÷ 1.13 = $100.00
- Nova Scotia (14%): $114.00 ÷ 1.14 = $100.00
- Atlantic (15%): $115.00 ÷ 1.15 = $100.00
- BC (12%): $112.00 ÷ 1.12 = $100.00
- Quebec (14.975%): $114.975 ÷ 1.14975 ≈ $100.00
- Alberta / Territories (5%): $105.00 ÷ 1.05 = $100.00
What Is Input Tax Credit (ITC)?
ITC is the mechanism that lets GST/HST-registered businesses recover the tax paid on business purchases. It prevents cascading tax. Learn more: CRA ITC Guide.
- ITC stands for: Input Tax Credit
- Applies to: GST and HST (NOT PST)
- Quebec equivalent: ITR — Input Tax Refund on QST
- Meals & entertainment: Only 50% of GST/HST is claimable
- Documentation: Must retain invoices with supplier's GST/HST number
- Example: Pay $130 HST on $1,000 of equipment → claim $130 ITC
Step-by-Step Examples
Example 1 — Ontario HST Reverse Calculation
- Total on receipt: $226.00 (Ontario)
- Step 1: Ontario HST = 13% = 0.13
- Step 2: $226.00 ÷ 1.13 = $200.00 pre-tax
- Step 3: HST = $226 − $200 = $26.00
- Verify: $200 × 1.13 = $226.00 ✓
Example 2 — Quebec GST + QST Breakdown
- Total on invoice: $1,149.75 (Quebec)
- Pre-tax: $1,149.75 ÷ 1.14975 = $1,000.00
- GST (5%): $1,000 × 0.05 = $50.00
- QST (9.975%): $1,000 × 0.09975 = $99.75
- Claimable ITC + ITR: $50 + $99.75 = $149.75
Example 3 — BC GST + PST ITC Calculation
- Business expense: $560.00 (BC)
- Pre-tax: $560 ÷ 1.12 = $500.00
- GST (5%): $500 × 0.05 = $25.00 → fully claimable ITC
- PST (7%): $500 × 0.07 = $35.00 → NOT claimable; real cost
- Effective cost to business: $500 + $35 = $535.00
Example 4 — Nova Scotia 14% (New Rate)
- Total: $342.00 (Nova Scotia, April 2025+)
- Pre-tax: $342 ÷ 1.14 = $300.00
- HST (14%): $42.00
- Old rate (15%) total would have been: $345.00 (saving $3.00)
Frequently Asked Questions
How do I calculate reverse HST in Ontario?
Divide the total (including HST) by 1.13. For example: $226 ÷ 1.13 = $200 pre-tax. The HST is $26 (13% of $200). This formula works for any HST province — just replace 1.13 with the appropriate factor (1.14 for Nova Scotia, 1.15 for Atlantic provinces).
How much is HST in Ontario 2025?
Ontario HST is 13% in 2025 — unchanged from previous years. It combines the 5% federal GST and 8% Ontario provincial component into one Harmonized Sales Tax. There are no announced changes to Ontario's HST rate for 2025.
How much is GST in Canada?
The GST rate in Canada is 5% nationwide, unchanged since January 1, 2008 (reduced from 6% in 2007 and 7% before 2006). This federal rate applies in all provinces and territories and is administered by the Canada Revenue Agency.
What is the sales tax rate in Quebec?
Quebec's combined tax rate is 14.975%: 5% GST plus 9.975% QST (Quebec Sales Tax / Taxe de vente du Québec). Both are calculated on the pre-tax price — QST is NOT compounded on top of GST. Administered by Revenu Québec.
What is the HST rate in Nova Scotia for 2025?
Nova Scotia's HST rate is 14% as of April 1, 2025, reduced from the previous 15%. The provincial component decreased from 10% to 9%. This is the largest single tax reduction in Nova Scotia's history. Use 1.14 as your divisor for reverse calculations.
What is Alberta's sales tax?
Alberta has no provincial sales tax. Only the 5% federal GST applies, making it the lowest-taxed province in Canada for consumer purchases. Alberta generates revenue through personal income tax and petroleum royalties instead of a provincial sales tax.
What is PST in BC?
BC's Provincial Sales Tax (PST) is 7%, applied in addition to the 5% federal GST for a total of 12%. PST and GST are calculated and paid separately. BC returned to this split system in April 2013 after a failed HST experiment. Businesses cannot claim BC PST back as an Input Tax Credit.
What is Saskatchewan PST (sask pst)?
Saskatchewan PST is 6%, charged in addition to the 5% federal GST for a combined total of 11%. It is collected by the provincial government separately. Saskatchewan PST applies to most goods but exempts certain items. Businesses cannot claim PST as an Input Tax Credit.
What is Manitoba PST?
Manitoba's provincial sales tax is 7% (also called Retail Sales Tax or RST). Combined with 5% federal GST, the total rate is 12%. Manitoba RST is not a value-added tax and is not recoverable by businesses as an ITC.
What does ITC mean for GST purposes?
ITC stands for Input Tax Credit. It allows GST/HST-registered businesses to recover the GST/HST paid on purchases used for commercial activity. It prevents double taxation. ITC only applies to GST/HST — not PST. For Quebec, the equivalent on QST is called an Input Tax Refund (ITR). See the CRA's full guide at canada.ca.
Comment calculer la taxe inversée au Québec? (Calcul inversé taxes)
Pour calculer le prix avant taxes au Québec: divisez le total par 1.14975. Exemple: $114.98 ÷ 1.14975 = $100.00 avant taxes. La TPS = $5.00 et la TVQ = $9.98. Notre calculateur fait ce calcul automatiquement — sélectionnez simplement "Québec" dans le menu.
Which province has the highest sales tax in Canada?
New Brunswick, Prince Edward Island, and Newfoundland & Labrador all have the highest rate at 15% HST. Nova Scotia reduced from 15% to 14% in April 2025. Quebec's combined rate of 14.975% is just below. Alberta and the territories have the lowest at 5% (GST only).
Can businesses claim PST as an Input Tax Credit?
No. PST (in BC, Saskatchewan, and Manitoba) cannot be claimed as an ITC. Only GST and HST qualify for Input Tax Credits under the federal system. In BC, SK, and MB, businesses can only recover the 5% GST portion; the PST is a permanent cost. This is a key reason many businesses prefer HST provinces.
What is the 13 percent tax calculator used for?
A 13% tax calculator is used for Ontario, where HST is 13%. You can either add 13% to a base price ($100 × 1.13 = $113) or reverse it from a total ($113 ÷ 1.13 = $100). Our calculator handles both modes — use the "Reverse Tax" tab for reverse and "Add Tax" tab for forward calculations.
When do I need to register for GST/HST?
You must register for GST/HST when your taxable revenues exceed $30,000 in a single calendar quarter or over any four consecutive quarters. Register online through CRA Business Registration. Quebec businesses register with Revenu Québec for both GST and QST simultaneously.
What items are exempt from GST/HST in Canada?
Common GST/HST exemptions include: basic groceries (milk, bread, vegetables, meat), prescription drugs, medical devices, most health and dental services, residential rent, childcare services, and most financial services. Prepared restaurant food IS taxable. For the complete list, see CRA Guide RC4022.
What are zero-rated vs exempt supplies?
Zero-rated supplies are taxed at 0% GST/HST AND suppliers can claim ITCs on inputs (e.g. basic groceries, exports, prescription drugs). Exempt supplies have no GST/HST charged AND suppliers CANNOT claim ITCs (e.g. residential rent, medical services, financial services). The distinction significantly affects business costs.
How often do I file GST/HST returns?
Filing frequency depends on your annual taxable revenues: Annual (up to $1.5M), Quarterly ($1.5M–$6M), Monthly (over $6M). Most small businesses file annually. Returns are due one month after the reporting period (three months for annual filers). File through CRA's My Business Account or approved accounting software.
Official Canadian Tax Resources
Federal — CRA
- CRA Main Site: canada.ca/en/revenue-agency
- GST/HST Rates: Which Rate to Charge
- Official CRA Calculator: CRA GST/HST Calculator
- ITC Guide: Claiming Input Tax Credits
- Register for GST/HST: Business Registration Online
- CRA Business Enquiries: 1-800-959-5525 (EN) | 1-800-959-7775 (FR)
Provincial Authorities
- Quebec — Revenu Québec: revenuquebec.ca
- BC PST: BC Ministry of Finance — Sales Taxes
- Saskatchewan PST: Saskatchewan Government
- Manitoba RST: Manitoba Finance — Retail Sales Tax
- Nova Scotia HST: Nova Scotia — HST Info (14% 2025)
Related Tools
- Reverse Sales Tax Calculator Canada: reversesalestaxcalculator.net — Full GST/HST/PST/QST reverse calculator with ITC tool for all provinces
- US Reverse Sales Tax: reversesalestaxcalculator.us
- UK Reverse VAT: reversesalestaxcalculator.online
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