- Formula: Divide the total by (1 + tax rate) to get the pre-tax price
- HST rates: Ontario 13%, Atlantic provinces 15%
- GST + PST provinces: BC (12%), SK (11%), MB (12%), QC (14.975%)
- GST-only regions (5%): Alberta, Yukon, NWT, Nunavut
- Businesses can claim GST/HST paid as Input Tax Credits
- Basic groceries and prescriptions are zero-rated (0% tax)
Find the pre-tax price and tax breakdown in any Canadian province with this reverse sales tax calculator. Quickly separate the GST, HST, PST, or QST from any after-tax total, or use the standard sales tax calculator when you are starting from a before-tax amount.
Sales Tax (GST/HST/PST) Rates by Province in Canada
The location of the sale determines which tax rates apply. GST, HST, PST, and QST rates vary across the provinces and territories. Selecting the correct province in the reverse sales tax calculator is essential for an accurate calculation.
| Province / Territory | Tax Type | GST/HST | PST/QST | Total Rate |
|---|---|---|---|---|
| Alberta | GST | 5% | — | 5% |
| British Columbia | GST + PST | 5% | 7% | 12% |
| Manitoba | GST + PST | 5% | 7% | 12% |
| New Brunswick | HST | 15% | — | 15% |
| Newfoundland & Labrador | HST | 15% | — | 15% |
| Nova Scotia | HST | 15% | — | 15% |
| Northwest Territories | GST | 5% | — | 5% |
| Nunavut | GST | 5% | — | 5% |
| Ontario | HST | 13% | — | 13% |
| Prince Edward Island | HST | 15% | — | 15% |
| Quebec | GST + QST | 5% | 9.975% | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% | 11% |
| Yukon | GST | 5% | — | 5% |
How the Reverse Sales Tax Formula Works
A reverse sales tax calculation determines the original pre-tax price from a total that already includes tax. The formula is:
$$\text{Pre-tax price} = \frac{\text{After-tax total}}{1 + r}$$
Where $r$ is the total sales tax rate expressed as a decimal.
Step-by-Step Example: Ontario (13% HST)
Suppose you have a receipt showing a total of $226.00 in Ontario:
| Step | Calculation | Result |
|---|---|---|
| 1. Identify the tax rate | Ontario HST | 13% (0.13) |
| 2. Add 1 to the rate | 1 + 0.13 | 1.13 |
| 3. Divide total by this factor | $226.00 ÷ 1.13 | $200.00 |
| 4. Calculate tax paid | $226.00 − $200.00 | $26.00 |
The pre-tax price was $200.00 and the HST was $26.00.
Worked Examples at Different Provincial Tax Rates
| After-Tax Total | Province | Tax Rate | Pre-Tax Price | Tax Amount |
|---|---|---|---|---|
| $100.00 | Alberta | 5% | $95.24 | $4.76 |
| $100.00 | Saskatchewan | 11% | $90.09 | $9.91 |
| $100.00 | British Columbia | 12% | $89.29 | $10.71 |
| $100.00 | Ontario | 13% | $88.50 | $11.50 |
| $100.00 | Quebec | 14.975% | $86.98 | $13.02 |
| $100.00 | Nova Scotia | 15% | $86.96 | $13.04 |
| $500.00 | Ontario | 13% | $442.48 | $57.52 |
| $500.00 | British Columbia | 12% | $446.43 | $53.57 |
| $1,000.00 | Alberta | 5% | $952.38 | $47.62 |
| $1,000.00 | Nova Scotia | 15% | $869.57 | $130.43 |
How This Reverse Sales Tax Calculator Works
This reverse sales tax calculator helps you find the GST, HST, PST, or QST breakdown from any after-tax total, based on the sales tax rates in the province where the purchase was made.
- Enter the after-tax total — the amount shown on your receipt or invoice
- Select your province — this determines which tax rates are applied
- View the breakdown — see the pre-tax price and each tax component
If you want to calculate how much sales tax will be added to a pre-tax price, use our sales tax calculator instead.
Why You Might Need a Reverse Sales Tax Calculator
There are many practical situations where calculating the pre-tax price from an after-tax total is necessary:
Business Expense Tracking
When filing business expenses, you may need to separate the tax component from receipt totals. The GST/HST paid on business purchases can often be claimed as an Input Tax Credit (ITC), reducing the amount of sales tax your business owes. Accurate reverse calculations are essential for proper bookkeeping.
Receipt Analysis and Budgeting
Credit card and bank statements show the total amount charged, not the pre-tax price. A reverse sales tax calculator helps you understand how much of each purchase went to tax versus the actual cost of the product or service.
Cross-Province Comparisons
If you are comparing prices between provinces, removing the tax component gives you the true pre-tax price. This is particularly useful for large purchases where the tax difference between provinces can be substantial.
Accounting and Reconciliation
Accountants use reverse sales tax calculations frequently when reconciling financial records, preparing tax returns, or auditing expense claims. Accurate tax breakdowns are critical for compliance with CRA requirements.
Splitting Shared Expenses
When dividing a shared purchase among multiple people, you may need to know the pre-tax price to split costs fairly, especially if some items are tax-exempt while others are not.
Special Sales Tax Considerations
Certain purchases have special tax rules that may not follow standard rates:
- Basic groceries — Zero-rated (0% GST/HST). If your receipt includes groceries, those items were not taxed.
- Prescription medications — Zero-rated (0% GST/HST).
- Children’s clothing and footwear — PST-exempt in some provinces (e.g., British Columbia, Saskatchewan).
- Books — PST-exempt in some provinces.
- New housing — Subject to GST/HST, but a partial rebate may be available.
- Used residential housing — Exempt from GST/HST.
- Financial services — Generally exempt from GST/HST.
For more details on exemptions, see our full sales tax calculator page.
Understanding Canadian Sales Tax Types
Canada has three main types of sales tax:
| Tax Type | What It Is | Where It Applies |
|---|---|---|
| GST (Goods and Services Tax) | Federal tax of 5% | All provinces and territories |
| HST (Harmonized Sales Tax) | Combined federal + provincial tax | ON (13%), NB, NL, NS, PEI (15%) |
| PST (Provincial Sales Tax) | Provincial tax charged separately from GST | BC (7%), SK (6%), MB (7%) |
| QST (Quebec Sales Tax) | Quebec’s provincial tax at 9.975% | Quebec only |
In HST provinces, you see a single tax line on your receipt. In GST + PST provinces, the federal and provincial taxes appear as separate line items, which can make reverse calculations slightly more complex.
For a comprehensive overview of income tax and other Canadian taxes, explore our full suite of tax calculators.
Related Calculators
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