How to back sales tax out of a total
Divide the total by one plus the rate. Sales tax is charged on the price before tax, so a tax-included total is that price multiplied by one plus the rate. Dividing reverses it.
Subtracting the rate from the total does not work. Taking 13% off $113.00 leaves $98.31, not the $100.00 the sale started from.
Where two taxes apply, divide by one plus the combined rate first, then multiply the price before tax by each rate to split the lines.
Divisor for each province and territory
Divide a tax-included total by this number to get the price before tax.
Worked examples
HST: Ontario
A $113.00 receipt in Ontario, where HST totals 13%: $113.00 ÷ 1.13 = $100.00 before tax. HST is $13.00.
GST + PST: British Columbia
A $224.00 receipt in British Columbia, where GST + PST totals 12%: $224.00 ÷ 1.12 = $200.00 before tax. GST is $10.00 and PST is $14.00, for $24.00 of tax in total.
GST + QST: Quebec
A $114.98 receipt in Quebec, where GST + QST totals 14.975%: $114.98 ÷ 1.14975 = $100.00 before tax. GST is $5.00 and QST is $9.98, for $14.98 of tax in total.
To add tax to a price instead, use the Canadian sales tax calculator.
This calculator is for estimates. It does not account for zero-rated or exempt supplies, point-of-sale rebates, or place-of-supply rules for services. Check with the CRA or an accountant for your situation.