Canadian Tax Tables - as of January 1st, 2012

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 and 7% on GST/HST Return

Rate for non Commercial use: 12%
Payable When: On importation

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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.

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

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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: 15%
Payable When: When: 5% on importation, and 10% on GST/HST Return

Rate for non Commercial use: 15%
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 and 8% on GST/HST Return

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

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:  14.5% (5% GST + 9.5% 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.

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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.

Yukon

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

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

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