GST, HST, PST and QST on Canadian Imports: Complete Provincial Tax Guide

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.