Ontario Reverse HST Calculator 2026: Back Out 13% Tax
Pre-filled with Ontario's 13% 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 Ontario's HST rate
About Ontario Sales Tax
Ontario uses the Harmonized Sales Tax (HST) at a rate of 13%. This single blended rate combines the federal Goods and Services Tax (GST) of 5% and a provincial sales tax component of 8%. The HST is administered by the Canada Revenue Agency (CRA).
Because Ontario uses a harmonized tax system, the rate is uniform across the entire province. Unlike the United States, there are no city-level or county-level sales taxes in Ontario. Whether you buy an item in Toronto, Ottawa, Mississauga, or Hamilton, you pay the same 13% HST rate.
Reversing the 13% Ontario HST requires dividing the total price by 1.13. This isolates the pre-tax price from the tax paid, which is essential for businesses claiming Input Tax Credits (ITCs) on their corporate tax returns.
Tax Rates in Major Ontario 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 Ontario Businesses
Eligible Tax & CRA Filing Target
Eligible Tax: 13% Harmonized Sales Tax (HST)
Filing Return: CRA Form GST34-2 (Line 106 / Line 108 Input Tax Credits)
Recovery Rate: 100% of the 13% HST paid is eligible for commercial ITC recovery
CRA Documentary Rules & Recovery Guidelines
- Under CRA statutory guidelines, GST/HST-registered businesses in Ontario can recover 100% of the 13% HST paid on eligible commercial purchases and operating expenses.
- Statutory Reverse Formula: Pre-Tax Amount = Total Paid ÷ 1.13. 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 Ontario Receipt
For a $113.00 tax-inclusive receipt in Ontario: Divide $113.00 by 1.13 to find your $100.00 pre-tax operating expense. The remaining $13.00 is your exact claimable Input Tax Credit entered on CRA Line 106.
When to Use This Calculator in Ontario
Business Expense Reclaims
Under CRA guidelines, Ontario businesses can claim an Input Tax Credit (ITC) for the 13% HST paid on eligible operational expenditures. The calculator helps you extract the exact HST component from transaction totals.
Contractor Billing
Ontario independent contractors and freelancers frequently quote flat, tax-inclusive prices to clients. Use this calculator to separate your actual service income from the collected tax that must be remitted.
Frequently Asked Questions: Ontario Taxes
How do I calculate price before 13% HST in Ontario?+
To find the pre-tax price in Ontario, divide the gross tax-inclusive price by 1.13. For example: $226.00 total paid divided by 1.13 equals $200.00 base price. The HST paid is $26.00.
Are there local city sales taxes in Toronto or Ottawa?+
No. Canadian sales taxes are levied strictly at the federal and provincial levels. There are no additional municipality, county, or city sales taxes in Toronto, Ottawa, or any other city in Ontario.