Tax · GST/HST
GST/HST input tax credit calculator.
You've paid GST/HST on a business expense — how much of it can you actually claim back as an Input Tax Credit (ITC)? CRA's answer depends on how much of the expense relates to your commercial activities, and whether it's a meal or entertainment expense.
90% or more commercial use: claim the full GST/HST paid. 10% or less: claim nothing. In between: claim your commercial-use percentage of the tax paid. Meals & entertainment are capped at 50% of that amount either way.
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The rules, in order
CRA Guide RC4022 sets the "substantially all" test for operating expenses: if 90% or more of your use of a property or service is in your commercial activities, you can claim 100% of the GST/HST paid as an ITC. If 10% or less is commercial, you generally can't claim any ITC at all. Between those two points, you apportion: CRA's own example is an $80 HST utility bill split 70% store (commercial) / 30% residential rental (exempt) — "$80 (HST) × 70% = $56 (ITC)."
Meals and entertainment expenses follow a separate rule: "When the deduction for income tax purposes is limited to 50% of the cost of meals and entertainment, you can claim 50% of the GST/HST you pay on those expenses as ITCs." That 50% cut applies to the commercial-use portion — it isn't replaced by the 90%/10% thresholds above.
Source, fetched 27 September 2026: CRA Guide RC4022 — General Information for GST/HST Registrants, sections "Operating expenses" and "Meal and entertainment expenses."
Frequently asked questions
What counts as "commercial activities"?
Making taxable supplies (including zero-rated ones) — the sales you charge GST/HST on, or would if not zero-rated. It excludes making exempt supplies, like long-term residential rent, most healthcare, and most financial services.
Does this cover capital property, like a vehicle or a building?
No. Capital personal property and capital real property have their own separate ITC rules (a "primarily," i.e. more-than-50%, test and change-in-use rules) that this tool does not model. Confirm those with CRA guide RC4022 or a tax professional.
I'm a long-haul truck driver — does the 50% meal limit still apply to me?
No, drivers get a higher deductible percentage during eligible travel periods, which changes by tax year. This tool only models the standard 50% rate; check CRA's current guide for the driver-specific figure.
Is this the same as the GST/HST Quick Method?
No, the opposite. The Quick Method lets you skip tracking ITCs on operating expenses in exchange for a flat remittance rate. This calculator is for registrants using the regular method, who track and claim actual ITCs.
Estimate only — not tax advice
This tool applies CRA Guide RC4022's general operating-expense and meals-and-entertainment ITC rules to the numbers you enter. It does not verify whether your specific expense qualifies for an ITC at all, does not model capital property, Restricted Input Tax Credits for large businesses, the simplified method, or the long-haul truck driver exception, and does not check your documentary requirements. Confirm your exact ITC entitlement with CRA or a tax professional.