GST, HST, PST and QST on Canadian Imports: Complete Provincial Tax Guide
By TariffCalc Editorial Team
When importing goods into Canada, you pay not only customs duties but also federal and provincial sales taxes. The tax structure varies significantly by province. Understanding these taxes is essential for calculating your true landed cost.
Federal GST (5%)
The Goods and Services Tax (GST) applies to virtually all imported goods at 5%. It is calculated on the total of: value for duty + customs duties + any surtaxes + excise duties.
HST Provinces (Combined Rate)
In HST provinces, the provincial and federal portions are combined into a single Harmonized Sales Tax:
- Ontario: 13% HST (5% federal + 8% provincial)
- New Brunswick: 15% HST (5% + 10%)
- Newfoundland & Labrador: 15% HST (5% + 10%)
- Nova Scotia: 15% HST (5% + 10%)
- Prince Edward Island: 15% HST (5% + 10%)
GST + PST Provinces
These provinces charge GST and a separate Provincial Sales Tax:
- British Columbia: 5% GST + 7% PST = 12% total
- Saskatchewan: 5% GST + 6% PST = 11% total
- Manitoba: 5% GST + 7% RST = 12% total
Quebec: GST + QST
Quebec charges the GST (5%) plus the Quebec Sales Tax (QST) at 9.975%, for a combined effective rate of about 14.975%.
GST-Only Provinces and Territories
Alberta, Northwest Territories, Nunavut, and Yukon charge only the 5% GST with no provincial sales tax component.
How TariffCalc Handles Provincial Taxes
Select your destination province in the calculator and TariffCalc automatically applies the correct federal and provincial tax rates, giving you a true landed cost. The tax base includes the value for duty, all customs duties, and any applicable surtaxes.
Frequently Asked Questions
Do I pay GST and PST on top of customs duties?▼
Yes. The tax base for GST/HST/PST/QST on imports is the total of: value for duty + customs duties + surtaxes + excise duties. This means you pay tax on the duties themselves, not just the product value.
Which province has the lowest total tax rate on imports?▼
Alberta, Northwest Territories, Nunavut, and Yukon have the lowest rate at 5% GST only, with no provincial sales tax. Saskatchewan is next at 11% (5% GST + 6% PST).
Can I claim back GST/HST paid on imports?▼
Yes, if you are a GST/HST registrant. Businesses registered for GST/HST can claim Input Tax Credits (ITCs) on the GST/HST paid on imported goods used in commercial activities. File with your regular GST/HST return.
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