Ontario HST: 13%
Need to calculate a reverse HST extraction? Use the TaxBackwards.ca 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 total, divide by 1.13. To isolate the HST portion, multiply the net amount by 0.13 — or simply subtract the net from the gross.
Worked example: $226.00 gross ÷ 1.13 = $200.00 net. $226.00 − $200.00 = $26.00 HST. The $26.00 is the ITC-eligible amount for a GST/HST-registered business.
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 |
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, prescription drugs, certain medical devices, most financial services, and insurance premiums are either zero-rated or exempt from HST in Ontario. For a complete list, see the CRA zero-rated and exempt supplies page.
Official CRA Resources
Return to the Canadian reverse sales tax calculator.
← 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.