Reverse New Brunswick HST Calculator

New Brunswick charges 15% HST — the top tier in Canada, shared with Newfoundland and Labrador and Prince Edward Island. Every current taxable receipt in the province reverses at 1.15: a $500.00 total contains $434.78 of goods and $65.22 of HST.

The historical line is July 1, 2016, when New Brunswick raised its HST from 13% to 15%. Receipts dated before it reverse at 1.13; anything since uses 1.15. On the same $500.00 total the older divisor would extract $57.52 instead of $65.22 — worth checking on any archived invoice, because the two-point spread is one of the larger historical gaps in the country.

New Brunswick businesses trade constantly across the Atlantic provinces, and the region no longer shares one rate. Since April 2025 there are two current divisors in play: 1.15 in New Brunswick, Newfoundland and Labrador, and Prince Edward Island, and 1.14 in Nova Scotia. Quebec, next door to the north, is a different system entirely at 1.14975 with two separately claimable taxes.

Because GST/HST follows the place of supply rather than the buyer's head office, a Moncton company reconciling a Halifax supplier invoice must reverse it at Nova Scotia's 1.14, not at New Brunswick's 1.15. On a $2,000.00 invoice, using the wrong provincial divisor misstates the recoverable tax by roughly $15.26. Sorting supplier invoices by province of supply before reversing them is the single highest-value habit for an Atlantic-region bookkeeper.

As a fully harmonized province, New Brunswick imposes no separate provincial sales tax filing. The whole 15% extracted from a business purchase is claimed as a single input tax credit on the GST/HST return, with no allocation between the federal and provincial components — the CRA administers both. The corresponding simplified-method tax fraction is 15/115.

Zero-rated and exempt supplies follow the federal pattern: basic groceries, prescription drugs, and medical devices carry no HST to extract, while residential rent, health care, educational services, and child care are exempt. A reverse calculation run over a total containing those lines will attribute tax to supplies that never bore any.

To back out the 15% sales tax from any New Brunswick receipt or invoice, use the standard algebraic reverse formula:

For a total of $100.00 CAD:

• Total Paid: $100.00 CAD
• Pre-Tax Base: $100.00 ÷ 1.1500 = $86.96 CAD
• Total Tax Owed: $100.00 - $86.96 = $13.04 CAD

Breakdown: HST Component (100% of tax): $13.04 CAD