The purchaser was registered
An ordinary ITC starts with GST/HST registration when the tax became payable or was paid. Pre-registration property rules are separate.
Free · private · ordinary operating expenses
GST/HST input tax credit calculator for business expenses.
Estimate the federal ITC on one ordinary operating expense, extract GST/HST from a single-tax total, or apply the usual meals-and-entertainment limit. The calculator stops special cases before they create a false claim.
Ordinary operating-expense table
How commercial use changes ITC eligibility.
For most businesses using the regular method, CRA’s operating-expense table turns a fair and reasonable commercial-use allocation into the eligibility percentage below. Meals and entertainment use a separate limitation.
| Commercial use | Ordinary operating-expense eligibility | Tool result |
|---|---|---|
| 90% or more | 100% of eligible GST/HST | Full tax amount |
| More than 10% and less than 90% | Actual commercial-use percentage | Allocated tax amount |
| 10% or less | No ITC for most businesses | C$0 |
| Reasonable meals and entertainment | Usually 50% after the commercial allocation | Separate screening estimate |
Before using the number
Four facts the arithmetic cannot prove.
The expense supports commercial activity
The purchase must relate to taxable or zero-rated commercial activity. Exempt and personal use must be separated with a fair, reasonable method.
The tax line is federal GST/HST
QST, PST, RST, tips, rebates, and non-tax amounts do not belong in the federal ITC input. Enter the actual GST/HST line whenever available.
The supporting record is complete
A mathematical estimate does not replace the invoice, receipt, agreement, supplier details, or other records required before the claim is filed.
How to use the calculator
Start with the tax line, then apply eligibility.
- 01
Confirm GST/HST registration, the regular method, and an ordinary-business profile.
- 02
Choose the expense type. The calculator stops capital property, vehicles, real property, reimbursements, allowances, and uncertain cases.
- 03
Enter the actual GST/HST paid, or extract one supported federal rate only when no separate provincial tax is mixed into the total.
- 04
Apply a fair and reasonable commercial-use percentage, then verify the record before transferring a supported amount into the return workflow.
Current primary sources
Keep the eligibility rules beside the estimate.
The calculator reproduces the public operating-expense boundaries and ordinary 50% meal limitation. It does not access a tax account, inspect a receipt, verify a supplier, or file a return.
Canada Revenue AgencyCalculate input tax credits — overviewOpen the CRA overview Canada Revenue AgencyITC eligibility percentages and restrictionsOpen the eligibility table Canada Revenue AgencyGST/HST records needed to support a claimOpen the record rules Revenu QuébecGST ITCs and QST input tax refundsOpen the Québec overview
Input tax credit questions
GST/HST ITC calculator FAQ.
What is a GST/HST input tax credit?
An ITC lets a registrant recover eligible GST/HST paid or payable on purchases and expenses used in commercial activities. It is a tax recovery, not the gross business expense.
How do I calculate an ITC for an ordinary operating expense?
Start with the eligible GST/HST paid or payable. For most businesses, 90% or more commercial use gives 100% eligibility, more than 10% and less than 90% uses the actual percentage, and 10% or less gives no ITC.
How do I remove HST from a tax-included total?
For a total containing only one HST rate, multiply by 13/113, 14/114, or 15/115. For GST, use 5/105. Do not use these fractions on totals that also contain QST, PST, RST, tips, or rebates.
Can I claim all GST/HST on meals and entertainment?
Most businesses are generally limited to 50% for reasonable meal and entertainment expenses. Charities, public institutions, and long-haul truck drivers have different percentages, and an annual-adjustment method is also available.
Can a Quick Method filer use this calculator?
No. The Quick Method generally restricts ITCs on ordinary operating purchases and has separate rules for eligible capital purchases. The calculator stops that path instead of applying regular-method arithmetic.
Where does the ITC go on a GST/HST return?
Eligible current-period federal ITCs are generally part of line 106 on the paper working copy and feed the calculated line 108 total. Confirm the personalized electronic return and any adjustments before filing.
Does this calculate Québec QST input tax refunds?
No. It calculates only the federal GST/HST screen. Québec registrants review QST input tax refunds separately with Revenu Québec, including Québec-specific restrictions and documents.
Educational scope
Prepare a review questionKnow which expenses need a different calculation.
This screen excludes capital property, passenger vehicles, aircraft, real property, home-office eligibility, imports, point-of-sale rebates, changes in use, employee reimbursements and allowances, procurement-card factors, simplified-method totals, charities, public-service bodies, financial institutions, QST, recapture, and account-specific adjustments. It does not decide whether an expense is reasonable or legally deductible.
Public resource
Share the free GST/HST ITC calculator.
Send the bilingual public page to a Canadian small business that needs to separate the tax line from the expense before filing.