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(Source: Global Affairs Canada, Protocol Office, www.international.gc.ca)

There are two different sales taxes in Canada, federal (GST) and provincial (PST), except in Alberta which has no provincial sales tax. The federal GST is currently 5 percent. In some provinces, such as Ontario, these taxes are harmonized into a single tax (HST).

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uébec administers a harmonized tax that still indicates both the federal (GST or TPS in French) and provincial (QST or TVQ in French) amounts. Other provinces, such as British Columbia, have a separate provincial and federal sales tax system. By keeping the sales taxes separate, certain goods and services are not subject to PST in the province.

These sales taxes are collected on goods and services sold to foreign states and international organizations and their representatives. Diplomats and their dependents, however, may be eligible for a sales tax refund.

Presently, the HST in Ontario is 13 percent, which includes 5 percent federal GST and 8 percent PST. In Québec, sales tax is just under 15 percent with the federal (GST/TPS) share again at 5 percent and the provincial (QST/TVQ) share at 9.975 per cent. Québec charges the GST/TPS and adds QST/TVQ to it. Alberta only charges a GST of 5 percent. In British Columbia, the provincial 7 percent sales tax and the 5 percent federal GST are charged separately on most goods, while only the 5 percent federal tax is applied to services.

Canadian Taxes and Exemptions

$100 value of the product

GST

PST

Total paid

Ontario

$5 ($100 x 5%)

$8

$ 113

Quebec

$5

$9.98

$114.47

Alberta

$5

$0

$105

British Columbia

$5

$7

$112