Saskatchewan Reverse GST/PST Calculator 2026: Back Out 11% Tax
Pre-filled with Saskatchewan's 11% 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 Saskatchewan's GST+PST rate
About Saskatchewan Sales Tax
Saskatchewan levies a combined rate of 11%, consisting of the 5% federal GST and a 6% Provincial Sales Tax (PST).
The provincial PST is managed by the Saskatchewan Ministry of Finance. The tax rate is uniform across Regina, Saskatoon, and Prince Albert.
Tax Rates in Major Saskatchewan 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 Saskatchewan Businesses
Eligible Tax & CRA Filing Target
Eligible Tax: 5% Federal GST component only (6% 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 Saskatchewan, only the 5% federal GST portion qualifies for CRA Input Tax Credits. The 6% provincial PST does not qualify for an ITC because PST is a single-incident consumer tax.
- Accounting Treatment: The 6% 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 ÷ 1.11. Claimable Federal GST ITC = Pre-Tax Base × 0.05. PST Expense = Pre-Tax Base × 0.06.
- 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 Saskatchewan Receipt
For a $111.00 tax-inclusive receipt in Saskatchewan: Divide by 1.11 to find the $100.00 pre-tax cost. Claim $5.00 federal GST as an ITC on Line 106. The remaining $6.00 is recorded as provincial tax expense.
When to Use This Calculator in Saskatchewan
Saskatchewan PST audits
Businesses use the calculator to extract the 6% PST component from vendor invoices, facilitating proper recording of Saskatchewan provincial tax.
Frequently Asked Questions: Saskatchewan Taxes
How do I remove sales tax in Saskatchewan?+
Divide the gross total by 1.11. For example, a receipt total of $111.00 divided by 1.11 is $100.00. The sales tax paid includes $5.00 GST and $6.00 PST.