Overview
A Goods and Service Tax (GST) of 5% is levied on most imports. An additional Provincial Sales Tax (PST) may also be assessed on non-commercial ‘casual’ importation. Based on an agreement between the provinces of Ontario, Alberta, Nova Scotia, New Brunswick, Newfoundland & Labrador, Prince Edward Island and the federal government, GST and PST taxes were combined into a single flat rate known as the Harmonized Sales Tax (HST).
Non-commercial goods known as ‘casual importation’ are subject to the following taxes (unless exempt):
- PST (rates vary according to province)
- GST (standard rate across the country)
- HST (combined GST and PST rate for certain provinces)
Tax Breakdown by Province
This tax table is provided as a courtesy and for informational purposes only.
The Canadian sales taxes include the Provincial Sales Tax (PST), the Quebec Sales Tax (QST), the Goods and Services Tax (GST), and the Harmonized Sales Tax (HST) which is a combination of the provincial sales tax portion and the GST in some provinces.
- The GST applies to most goods and services made in Canada; however, certain exceptions may apply.
- The PST is a retail sales tax that is payable when a taxable good or service is acquired for personal or business use, unless a specific exemption applies.
- The HST generally applies to the same base of goods and services as the GST. The participating provinces (New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island) harmonized their provincial sales tax with the GST to implement the HST.
- In Quebec, the most common sales taxes are the:
- GST, which is calculated at a rate of 5% on the selling price.
- QST, which is calculated at a rate of 9.975% on the selling price excluding the GST.
Province |
PST (Provincial)1 |
GST (Federal)2 |
HST (Combined)2 |
|---|---|---|---|
Alberta (AB) |
|
5% |
|
British Columbia (BC) |
7% |
5% |
|
Manitoba (MB) |
7% |
5% |
|
New Brunswick (NB) |
|
|
15% |
Newfoundland & Labrador (NF) |
|
|
15% |
Northwest Territories (NWT) |
5% |
||
Nova Scotia (NS)* |
|
|
14% |
Nunavut (NU) |
5% |
||
Ontario (ON) |
8% |
5% |
13% |
Prince Edward Island (PEI) |
|
|
15% |
Quebec (PQ) |
9.975% |
5% |
|
Saskatchewan (SK) |
6% |
5% |
|
Yukon Territory (YK) |
5% |
|
Additional Resources
GST/HST Calculator (and rates)
Provincial sales taxes online registration
1 Generally, PST is not applicable to shipping charges, including most surcharges. However, HST is applicable in most cases.
2 Generally, GST/HST for shipments is calculated based on the rate applicable in the destination province instead of the origin province.
| PROVINCE | APPLICABLE SALES TAX | GST1 | HST1 | QST2 | PST3 | TOTAL |
|---|---|---|---|---|---|---|
| Alberta | GST | 5% | 5% | |||
| British Columbia | GST + PST | 5% | 7% | 12% | ||
| Manitoba | GST + PST | 5% | 7% | 12% | ||
| New Brunswick | HST | 15% | 15% | |||
| Newfoundland and Labrador |
HST | 15% | 15% | |||
| Northwest Territories |
GST | 5% | 5% | |||
| Nova Scotia | HST | 15% | 15% | |||
| Nunavut | GST | 5% | 5% | |||
| Ontario | HST | 13% | 13% | |||
| Prince Edward Island |
HST | 15% | 15% | |||
| Quebec | GST + QST | 5% | 9.975% | 14.98% | ||
| Saskatchewan |
GST + PST | 5% | 6% | 11% | ||
| Yukon | GST | 5% | 5% |
A Manitoba manufacturer hires FedEx to transport products from its plant in Winnipeg to a wholesaler in Toronto.
The supply of this transportation service is subject to HST at a rate of 13% because the destination of the transportation service is in Ontario.
| Transportation Cost: | CAD$100 | ||
|---|---|---|---|
| Ontario HST (13%): | CAD$13 | ||
| Total: | CAD$113 |
Un fabricant du Québec fait appel à FedEx pour transporter des marchandises depuis son usine à Montréal jusqu'à un grossiste de Québec.
The supply of this transportation service is subject to GST at a rate of 5% because the destination of the transportation service is in Quebec. In this case, the QST does not apply because the transportation service originated outside of Quebec.
| Transportation Cost: | CAD$100 | ||
|---|---|---|---|
| GST (5%): | CAD$5 | ||
| Total: | CAD$105 |
Additional Information
FedEx Express GST/HST number: 121832950RT0001
FedEx Express QST number: 1003874920TQ0002
FedEx Ground GST/HST number: 140728460RT0001
FedEx Ground QST number: 1018940643TQ0001