Canadian Tax Tables

Alberta

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 5%
Payable When: On importation

British Columbia

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 12% (prior to July 1st, 2006 - 14%)
Payable When: PST is payable only when cleared in BC port and destined for a BC address otherwise 7% applies at the time of importation. (prior to Oct 21, 2004 - 7.5%)

The Federal Government and province of British Columbia have reached an agreement to collect BCST for all non-commercial importations entering Canada through the postal, courier or other commercial means. 
Effective May 2, 1994            Customs Memorandum D2-3-6 March 6, 2001

The Government of British Columbia lowered the PST by 0.5% Oct. 21, 2004

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Manitoba

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 5% GST + 7% PST
Payable When:, PST is payable only when cleared in MB port and destined for a MB address otherwise 7% applies at the time of importation.

The Federal Government and province of Manitoba have reached an agreement to collect MBST for all non-commercial importations entering Canada through the postal, courier or other commercial means.
Effective May 2, 1994            Customs Memorandum D2-3-6 March 6, 2001

New Brunswick

Rate for Commercial Use: 13%
Payable When: 5% on importation, and 8% on GST Return

Rate for non Commercial use: 13%
Payable When: On importation

The Federal Government and provinces of Newfoundland, New Brunswick and Nova Scotia have reached an agreement to collect HST for all non-commercial importations entering Canada through the postal, courier or other commercial means.
Effective April 1, 1997            Customs Memorandum D2-3-6 March 6, 2000

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Newfoundland

Rate for Commercial Use: 13%
Payable When: 5% on importation, and 8% on GST Return

Rate for non Commercial use: 13%
Payable When: On importation

Northwest Territories

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 5%
Payable When: On importation

Nova Scotia

Rate for Commercial Use: 13%
Payable When: 5% on importation, and 8% on GST Return

Rate for non Commercial use: 13%
Payable When: On importation

Nunavut

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 5%
Payable When: On importation

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Ontario

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 5% GST + 8% PST
Payable When: PST is payable only when cleared in ON port and destined for a ON address.  Otherwise 5% applies at the time of importation.

The Federal Government and province of Ontario have reached an agreement to collect ONST for all non-commercial importations entering Canada through the postal, courier or other commercial means.
Effective June 1, 1999            Customs Memorandum D2-3-6 March 6, 2001

Prince Edward Island

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 5% + 10%*
Payable When: PST is payable only when cleared in PEI port and destined for a PEI address.  Otherwise 5% applies at the time of importation.

* The PEI PST of 10% is only imposed on the end consumer of most goods (except for clothing and footwear) and certain services. For more information refer to the Prince Edward Island Tax and Land Information website.

Quebec

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use:  12.875% (5% GST + 7.5% PST - payable on GST also)
Payable When: PST is payable only when cleared in PQ port and destined for a PQ address otherwise 5% applies at the time of importation.

The Federal Government and province of Quebec have reached an agreement to collect QPST for all non-commercial importations entering Canada through the postal, courier or other commercial means.
Effective June 1, 1994            Customs Memorandum D2-3-6 March 6, 2001

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Saskatchewan

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 5% GST +  5% PST
Payable When: PST is payable only when cleared in SK port and destined for a SK address otherwise 5% applies at the time of importation.

The province of Saskatchewan changed it's provincial sales tax rate from 7% to 5% effective October 28, 2006

For more information visit http://www.gov.sk.ca/finance/revenue/pst/pst.htm

The Federal Government and province of Saskatchewan have reached an agreement to collect SKST for all non-commercial importations entering Canada through the postal, courier or other commercial means.
Effective April 1, 2001            Customs Notice N-350 October 4, 2000

Yukon

Rate for Commercial Use: 5%
Payable When: On importation

Rate for non Commercial use: 5%
Payable When: On importation

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