Northwest Territories Reverse GST Calculator 2026: Back Out 5% Tax
Pre-filled with Northwest Territories's 5% statutory GST rate. Back out tax from gross receipts to isolate pre-tax costs and calculate CRA Input Tax Credit (ITC) claims.
Pre-filled with Northwest Territories's GST rate
About Northwest Territories Sales Tax
The Northwest Territories charges only the 5% federal Goods and Services Tax (GST). There is no territorial sales tax.
The combined rate is 5% in Yellowknife and across the territory.
Tax Rates in Major Northwest Territories 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 Northwest Territories Businesses
Eligible Tax & CRA Filing Target
Eligible Tax: 5% Federal Goods and Services Tax (GST)
Filing Return: CRA Form GST34 (Line 106 / Line 108 Input Tax Credits)
Recovery Rate: 100% of the 5% GST paid is eligible for commercial ITC recovery
CRA Documentary Rules & Recovery Guidelines
- Because Northwest Territories levies no provincial sales tax, 100% of the sales tax charged on business purchases is the 5% federal GST.
- Statutory Reverse Formula: Pre-Tax Base = Total Paid Ă· 1.05. Claimable GST ITC = Total Paid - Pre-Tax Base (or Total Paid Ă— 5/105).
- CRA Documentary Requirements: Retain receipts with the supplier’s 9-digit Business Number (BN) and transaction date to substantiate your ITC claims during CRA compliance audits.
- Small Supplier Exemption: Businesses with annual taxable worldwide sales below $30,000 are not required to register for GST, but registering voluntarily allows claiming ITCs on all startup and operating costs.
Worked Example for Northwest Territories Receipt
For a $105.00 receipt in Northwest Territories: Divide $105.00 by 1.05 = $100.00 net business expense. The remaining $5.00 is claimed as an Input Tax Credit on CRA Line 106.
When to Use This Calculator in Northwest Territories
Territorial bookkeeping
Easily separate the 5% GST from all invoice totals to claim ITCs on business operations.
Frequently Asked Questions: Northwest Territories Taxes
What is the tax rate in Yellowknife?+
The tax rate in Yellowknife is 5%. This is the federal GST, as there is no territorial sales tax in the Northwest Territories.