Northwest Territories GST Calculator

Northwest Territories charges 5% GST.

Calculation mode

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Subtotal
$100.00
GST 5%
$5.00
Total

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How it’s calculated

Adding tax to $100.00

Total = price × (1 + combined rate)

Subtotal
$100.00
GST 5%
$5.00
Total
$105.00

Removing tax from $100.00

Price = total ÷ (1 + combined rate)

Subtotal
$95.24
GST 5%
$4.76
Total
$100.00

GST only, but watch the landed cost

The Northwest Territories levy no territorial sales tax, so the federal GST is usually the only sales tax on a purchase. The calculation is the simplest in the country.

The complication isn’t the rate, it’s what the rate applies to. Freight is a major component of the delivered price of almost everything here. When delivery is bundled into a single price for the goods, it is generally treated as part of that supply and taxed the same way. A separately billed delivery charge is not automatically part of the goods: the CRA looks at whether the two are really one supply, and section 138 of the Excise Tax Act only folds an incidental supply into another when both are provided for a single consideration. If you’re quoting or budgeting, run the calculation on the landed total rather than the item price.

For businesses selling out of territory

A GST-only home base doesn’t mean GST-only invoices. When you supply customers in the provinces, the place-of-supply rules generally determine the rate, and it may include a provincial tax you don’t deal with locally. Use the province switcher to check before you invoice.

Reverse calculation

Divide a tax-included total by 1 plus the rate to recover the price before tax. Useful for splitting a tax-included receipt into the right accounts.

Rates

Tax Rate In effect since
GST Goods and Services Tax 5% January 1, 2008

Rates last verified:

Common questions

Is there a sales tax in the Northwest Territories?

No territorial sales tax. Most purchases carry only the 5% federal GST.

How do I calculate GST here?

Multiply the pre-tax price by 0.05, or divide a tax-included total by 1.05 to work backwards.

Do I charge NWT customers the same rate if I'm based elsewhere?

The rate generally follows where the supply is made, so a supply made in the NWT is typically GST-only regardless of where your business is based. Check the CRA's place-of-supply rules.

Are shipping charges taxed?

When delivery is included in a single price for the goods, it is generally taxed along with them. A separately billed charge is judged on its own facts. Either way it is significant given northern freight costs.