What taxes can I expect to pay on my imports to Canada?

When importing in a business name where goods are for commercial use, the Canadian importer can expect to pay GST (Goods and Services Tax) of 5% which is payable on most goods at the time of importation.

**Some commodities such as prescription drugs, medical and assistive devices, basic groceries, agriculture and fishing goods are zero-rated – meaning they are non-taxable. For more information on what qualifies for the tax exemption please visit the Canada Revenue Agency by clicking the link below.

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/txbl/zrrtd-eng.html

When importing in an individual name where goods are for personal use, the Canadian importer can expect to pay GST (Goods and Service Tax) of 5% plus the PST (Provincial Sales Tax) or a combined HST (Harmonized Sales Tax) depending on the province the goods are destined for.

Provinces which use HST
Ontario (13% HST)
New Brunswick (13% HST)
Newfoundland & Labrador (13% HST)
Nova Scotia (15% HST)
Prince Edward Island (14% HST)

Provinces which use PST
British Columbia (7% PST)
Manitoba (7% PST)
Quebec (9.975% PST)
Saskatchewan (5% PST)

Provinces/Territories which use only GST
Alberta (5% GST)
Nunavut (5% GST)
North West Territories (5% GST)
Yukon Territory (5% GST)

* These rates as of June 1, 2016.

July 1, 2016 changes:
New Brunswick, Newfoundland, Labrador (15% HST)