Extract the original price before tax and exact GST, HST, and PST components from any Canadian receipt total.
$113.00 ÷ 1.13 = $100.00 CAD.$113.00 - $100.00 = $13.00 CAD.For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.
· Rates verified quarterly from the Tax Foundation and state Departments of Revenue.
Select a province to use the calculator pre-configured for that jurisdiction's rates.
| Province / Territory | GST Rate | HST Rate | PST/QST | Total Rate | Link |
|---|---|---|---|---|---|
| Alberta (AB) | 5% | - | - | 5% | Reverse GST |
| British Columbia (BC) | 5% | - | 7% | 12% | Reverse GST |
| Manitoba (MB) | 5% | - | 7% | 12% | Reverse GST |
| New Brunswick (NB) | - | 15% | - | 15% | Reverse HST |
| Newfoundland and Labrador (NL) | - | 15% | - | 15% | Reverse HST |
| Northwest Territories (NT) | 5% | - | - | 5% | Reverse GST |
| Nova Scotia (NS) | - | 15% | - | 15% | Reverse HST |
| Nunavut (NU) | 5% | - | - | 5% | Reverse GST |
| Ontario (ON) | - | 13% | - | 13% | Reverse HST |
| Prince Edward Island (PE) | - | 15% | - | 15% | Reverse HST |
| Quebec (QC) | 5% | - | 9.975% | 14.975% | Reverse GST |
| Saskatchewan (SK) | 5% | - | 6% | 11% | Reverse GST |
| Yukon (YT) | 5% | - | - | 5% | Reverse GST |
Reverse tax calculation (sometimes called tax extraction or backing out tax) is the algebraic process of separating the original pre-tax price from the tax amount when you only know the grand total.
To do this manually, convert the provincial sales tax rate to a decimal, add 1, and divide the total by that amount:
For example, if you purchased an item in Nova Scotia for $115 CAD (where the HST is 15%):
Canadian business entities registered for GST/HST must file regular returns and account for all sales tax collected. Crucially, they can claim Input Tax Credits (ITCs) to recover the GST/HST they paid on business-related expenses. When reconciling expenses from receipts that list only the tax-inclusive total, accountants and bookkeepers must reverse-calculate the exact amount of GST or HST paid to file their claims legally and avoid auditing penalties from the Canada Revenue Agency.
Quick answers to the most common questions users ask.
The formula is: Pre-Tax Price = Total / (1 + (HST Rate / 100)). Once you have the pre-tax price, subtract it from the total to find the HST amount.
To extract 5% GST, divide the total price by 1.05. This gives you the pre-tax price. The GST amount is the remaining difference.
Ontario (13%), Nova Scotia (15%), New Brunswick (15%), Newfoundland & Labrador (15%), and Prince Edward Island (15%). All other provinces charge federal GST (5%) plus optional provincial sales tax separately.
All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.
Canada Revenue Agency (CRA)
The authoritative source for federal GST/HST rates, provincial HST variations, and input tax credit rules.
canada.caRevenu Québec
Official administration for Quebec Sales Tax (QST) and provincial GST/HST compliance requirements.
revenuquebec.caEuropean Commission — VAT Guide
Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.
ec.europa.euOECD — Consumption Tax Database
Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.
oecd.orgTaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rates are verified quarterly; always confirm with your jurisdiction's official Department of Revenue before filing. Last verification: May 15, 2026.
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