British Columbia Reverse GST/PST Calculator 2026: Back Out 12% Tax
Pre-filled with British Columbia's 12% statutory GST+PST rate. Back out tax from gross receipts to isolate pre-tax costs and calculate CRA Input Tax Credit (ITC) claims.
Pre-filled with British Columbia's GST+PST rate
About British Columbia Sales Tax
British Columbia charges a combined sales tax rate of 12%. This consists of the 5% federal GST (Goods and Services Tax) and a separate 7% Provincial Sales Tax (PST).
BC briefly used the harmonized HST system but reverted to the separate GST and PST model. PST and GST are calculated independently on the base price. The combined multiplier is 1.12.
There are no city sales taxes in Vancouver, Victoria, or Kelowna. The combined rate is 12% province-wide, though certain items like passenger vehicles and accommodation can carry custom PST surcharges.
Tax Rates in Major British Columbia Cities
* Unlike in the US, Canadian provinces apply sales tax uniformly across all municipalities. City-level or county-level surcharges do not exist in Canada.
Input Tax Credit (ITC) Reconciliation for British Columbia Businesses
Eligible Tax & CRA Filing Target
Eligible Tax: 5% Federal GST component only (7% provincial PST is expensed)
Filing Return: CRA Form GST34 (Line 106 / Line 108 Input Tax Credits)
Recovery Rate: 5% Federal GST is 100% ITC recoverable; provincial PST is expensed on corporate tax filings
CRA Documentary Rules & Recovery Guidelines
- In British Columbia, only the 5% federal GST portion qualifies for CRA Input Tax Credits. The 7% provincial PST does not qualify for an ITC because PST is a single-incident consumer tax.
- Accounting Treatment: The 7% PST paid on business inputs must be capitalized or expensed as an operating cost on your financial statements (T2 or T2125), rather than claimed as an input tax credit.
- Statutory Reverse Formula: Pre-Tax Base = Total Paid ÷ 1.12. Claimable Federal GST ITC = Pre-Tax Base × 0.05. PST Expense = Pre-Tax Base × 0.07.
- Documentary Requirements: Vendor receipts must display their 9-digit GST registration number and show either the GST amount separately or state that GST is included.
Worked Example for British Columbia Receipt
For a $112.00 tax-inclusive receipt in British Columbia: Divide by 1.12 to find the $100.00 pre-tax cost. Claim $5.00 federal GST as an ITC on Line 106. The remaining $7.00 is recorded as provincial tax expense.
When to Use This Calculator in British Columbia
PST Auditing
Unlike GST, PST is not generally claimable as an input tax credit for most businesses in BC. Accountants use our tool to separate the deductible GST component from the non-deductible provincial PST.
Frequently Asked Questions: British Columbia Taxes
How do I reverse calculate GST and PST in British Columbia?+
To remove the combined tax in BC, divide the total paid by 1.12. For example, if your checkout total is $112.00: $112.00 / 1.12 equals $100.00 base. The tax consists of $5.00 GST (federal) and $7.00 PST (provincial).