New Brunswick Reverse HST Calculator 2026: Back Out 15% Tax
Pre-filled with New Brunswick's 15% statutory HST rate. Back out tax from gross receipts to isolate pre-tax costs and calculate CRA Input Tax Credit (ITC) claims.
Pre-filled with New Brunswick's HST rate
About New Brunswick Sales Tax
New Brunswick charges a Harmonized Sales Tax (HST) rate of 15%. This is a combined federal-provincial tax (5% federal + 10% provincial).
The rate is uniform across Moncton, Saint John, Fredericton, and the rest of the province.
Tax Rates in Major New Brunswick 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 New Brunswick Businesses
Eligible Tax & CRA Filing Target
Eligible Tax: 15% Harmonized Sales Tax (HST)
Filing Return: CRA Form GST34-2 (Line 106 / Line 108 Input Tax Credits)
Recovery Rate: 100% of the 15% HST paid is eligible for commercial ITC recovery
CRA Documentary Rules & Recovery Guidelines
- Under CRA statutory guidelines, GST/HST-registered businesses in New Brunswick can recover 100% of the 15% HST paid on eligible commercial purchases and operating expenses.
- Statutory Reverse Formula: Pre-Tax Amount = Total Paid ÷ 1.15. Claimable ITC = Total Paid - Pre-Tax Amount.
- CRA Documentary Requirements: Invoices exceeding $30 must clearly state the supplier's 9-digit Business Number (BN / GST/HST registration number), transaction date, and total paid. Invoices over $150 require the buyer's business name and itemized tax breakdown.
- Time Limit: Eligible ITCs can generally be claimed within 4 years from the due date of the return for the reporting period in which the purchase was made.
Worked Example for New Brunswick Receipt
For a $115.00 tax-inclusive receipt in New Brunswick: Divide $115.00 by 1.15 to find your $100.00 pre-tax operating expense. The remaining $15.00 is your exact claimable Input Tax Credit entered on CRA Line 106.
When to Use This Calculator in New Brunswick
New Brunswick expense claims
Quickly back out the 15% HST paid from receipt totals when filing monthly corporate expense forms.
Frequently Asked Questions: New Brunswick Taxes
How do I remove 15% HST in New Brunswick?+
Divide the total by 1.15. A transaction total of $115.00 divided by 1.15 is $100.00. The HST component is $15.00.