Ontario HST: 13%
Need to extract HST from a gross Ontario total? Use the TaxBackwards.ca reverse HST calculator.
Ontario's Harmonized Sales Tax is 13%, combining the 5% federal GST and an 8% provincial component into a single tax administered by the Canada Revenue Agency. For every $113.00 paid, $100.00 is the net consideration base and $13.00 is HST. Businesses registered for GST/HST can claim the $13.00 as an Input Tax Credit.
How Ontario HST Reverse Calculation Works
To extract the net pre-tax amount from a gross Ontario total, divide by 1.13. To isolate the HST portion, multiply the net by 0.13 — or subtract the net from the gross.
Worked example 1: $113.00 gross ÷ 1.13 = $100.00 net. $113.00 − $100.00 = $13.00 HST. The $13.00 is ITC-eligible for a CRA-registered business.
Worked example 2: $226.00 gross ÷ 1.13 = $200.00 net. $226.00 − $200.00 = $26.00 HST.
Common Ontario HST Amounts
| Gross Total | Net (Pre-Tax) | HST (13%) |
|---|---|---|
| $11.30 | $10.00 | $1.30 |
| $56.50 | $50.00 | $6.50 |
| $113.00 | $100.00 | $13.00 |
| $226.00 | $200.00 | $26.00 |
| $565.00 | $500.00 | $65.00 |
| $1,130.00 | $1,000.00 | $130.00 |
✓ Rates verified
What Is an Input Tax Credit (ITC)?
If your business is registered for GST/HST with the CRA, the HST you paid on eligible business expenses is recoverable as an Input Tax Credit. The ITC reduces your net tax remittance to the CRA. Use the extracted HST amount from this calculator as your ITC-eligible figure, and verify eligibility against CRA guidelines before filing.
Ontario HST Exemptions
- Basic groceries (most food intended for human consumption)
- Prescription drugs and biologics
- Most medical devices and assistive technologies
- Residential rent and related services
- Most health and dental services
- Most financial services and insurance premiums
Ontario HST — Frequently Asked Questions
- What is the HST rate in Ontario?
- Ontario's HST rate is 13%, combining the 5% federal GST and an 8% provincial component. It is administered by the Canada Revenue Agency.
- How do I calculate HST backwards from a total in Ontario?
- Divide the gross total by 1.13 to get the net pre-tax amount. Multiply the net by 0.13 to get the HST portion. Example: $113.00 ÷ 1.13 = $100.00 net; $113.00 − $100.00 = $13.00 HST.
- Can I claim Ontario HST as an Input Tax Credit?
- Yes, if your business is registered for GST/HST with the CRA, HST paid on eligible business expenses is recoverable as an Input Tax Credit (ITC), reducing your net tax remittance.
- What is exempt from HST in Ontario?
- Basic groceries, prescription drugs, most medical devices, residential rent, most health and dental services, most financial services, and insurance premiums are exempt or zero-rated.
- Do self-employed people pay HST in Ontario?
- Once taxable revenues exceed $30,000 in a calendar quarter or over four consecutive quarters, self-employed individuals must register for GST/HST, charge 13% on taxable supplies, and can claim ITCs on eligible expenses.
- Is HST charged on used cars in Ontario?
- Dealer sales of used vehicles are subject to 13% HST. Private-sale used vehicles are subject to Ontario's RST at 13% — administered by the province, not the CRA — rather than HST.
- Is HST charged on rental income in Ontario?
- Long-term residential rent (one month or more) is exempt from HST. Short-term rentals under one month — including Airbnb and vacation rentals — are generally taxable at 13% HST.
- Is there an HST rebate on new homes in Ontario?
- Yes. Ontario announced a temporary measure (April 1, 2026 to March 31, 2027) removing the full 13% HST on newly built homes valued up to $1 million, with partial rebates up to $1.85 million. Outside this window, a standard New Housing Rebate applies to the provincial HST component. Consult the CRA's New Housing Rebate guide and a tax professional for your situation.
- How do I verify an HST number in Ontario?
- Use the CRA's GST/HST Registry at canada.ca to verify any supplier's registration number. Enter the 9-digit number and transaction date. Confirming registration is required to support ITC claims.
Ontario and HST: Background
Ontario adopted the Harmonized Sales Tax on July 1, 2010, replacing its 8% Retail Sales Tax (RST) with a unified 13% HST. The transition represented one of the largest provincial sales tax changes in Canadian history, affecting millions of consumers and businesses across Canada's most economically active province. Before HST, Ontario businesses navigated both the federal GST and the provincial RST simultaneously — two separate rates, two sets of exemptions, and two filing obligations.
Under HST, all Ontario sales tax is administered by the Canada Revenue Agency on a single combined return. There is no separate provincial tax authority for HST in Ontario. The full 13% is ITC-eligible for registered businesses — the provincial component carries no different recovery rules. Ontario has maintained the same 13% rate since adoption in 2010, and there are no Ontario-specific point-of-sale rebates on the provincial component for the general public.
Official CRA Resources
← Calculate Ontario HST on TaxBackwards.ca
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.