Nunavut Reverse GST Calculator 2026: Back Out 5% Tax
Pre-filled with Nunavut'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 Nunavut's GST rate
About Nunavut Sales Tax
Nunavut does not levy a territorial sales tax. Only the 5% federal GST is charged on taxable goods and services.
The rate is 5% in Iqaluit and all communities in the territory.
Tax Rates in Major Nunavut 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 Nunavut 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 Nunavut 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 Nunavut Receipt
For a $105.00 receipt in Nunavut: 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 Nunavut
GST reclaims in Nunavut
Isolate the 5% GST component from invoices for bookkeeping and tax reclaims.
Frequently Asked Questions: Nunavut Taxes
How do I calculate tax in Nunavut?+
Divide the total paid by 1.05. A total of $105.00 / 1.05 equals $100.00 pre-tax. The GST paid is $5.00.