How to Remove HST from a Price in Nova Scotia
Nova Scotia charges 14% Harmonized Sales Tax (HST) on most goods and services. When you're given a tax-included total and need to work backwards to the pre-tax price — for expense reports, business records, or just curiosity — you need the reverse HST formula.
The Reverse HST Formula (Nova Scotia 14%)
The formula is straightforward:
Pre-tax amount = Total ÷ 1.14
Nova Scotia HST breaks down as 5% federal GST plus a 9% provincial component, for a combined rate of 14%. To isolate the HST from a gross total:
- HST rate: 14% (5% federal GST + 9% provincial component)
- Formula: Pre-tax = Total ÷ 1.14
- HST amount: Total − Pre-tax
4 Worked Examples
| Total Paid | Pre-Tax Amount | HST (14%) |
|---|---|---|
| $11.40 | $10.00 | $1.40 |
| $56.99 | $49.99 | $7.00 |
| $113.00 | $99.12 | $13.88 |
| $282.50 | $247.81 | $34.69 |
Example 1 — $11.40 total: $11.40 ÷ 1.14 = $10.00 pre-tax. $11.40 − $10.00 = $1.40 HST.
Example 2 — $56.99 total: $56.99 ÷ 1.14 = $49.99 pre-tax. $56.99 − $49.99 = $7.00 HST.
Example 3 — $113.00 total: $113.00 ÷ 1.14 = $99.12 pre-tax. $113.00 − $99.12 = $13.88 HST.
Example 4 — $282.50 total: $282.50 ÷ 1.14 = $247.81 pre-tax. $282.50 − $247.81 = $34.69 HST.
Skip the Math — Use the Calculator
Enter any Nova Scotia total into the free Nova Scotia reverse HST calculator and get the pre-tax amount and HST breakdown instantly — no division required.
What If You're a Business? (Input Tax Credits)
If your business is registered for GST/HST, you may be able to claim Input Tax Credits (ITCs) on eligible business expenses. For Nova Scotia purchases, only the federal 5% GST portion is recoverable as an ITC — the provincial 9% component is not. ITC eligibility depends on your registration status and the nature of the expense; consult a tax professional for advice specific to your situation.
Nova Scotia HST Exemptions
Not every Nova Scotia purchase includes 14% HST. Common exempt and zero-rated items include:
- Basic groceries
- Prescription drugs
- Most medical devices
- Child car seats and booster seats
If an item is exempt, there is no HST to remove — do not apply the ÷ 1.14 formula to those totals.
Use the free Nova Scotia reverse HST calculator to extract HST from any Nova Scotia total instantly.
For the full Nova Scotia HST reference including common amounts table and ITC rules, see the Nova Scotia Province Tax Guide.
Calculations are arithmetic estimations only and do not constitute formal tax or corporate auditing advice. All figures must be verified against current CRA guidelines before filing.