The rate of tax to charge depends on the place of supply.
HST: Harmonized Sales Tax, combined federal and provincial sales tax.
GST: Goods and Service Tax
PST: Provincial Sales Tax
QST: Quebec Sales Tax
Classifying Supplies
Zero Rated: Do not charge GST/HST on these supplies, but you may be eligible to claim ITCs for the GST/HST paid or payable on property and services acquired to provide these supplies. For more information, see the Government of Canada’s General Information on Zero Rated supplies.
Direct Exemption: Do not charge the GST/HST on these supplies of property and services, and you are generally not entitled to claim ITCs on property and services acquired to provide these supplies. For more information, see the Government of Canada’s General Information on Exempt Supplies.
Rebates: Tax properly paid and is subsequently returned to a business or individual under a rebate provision.
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from GST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
When combined, a total of 12% sales tax is paid on most goods and services.
Goods and Services:
Exempt from PST:
All food, including basic groceries and prepared foods.
Books, newspapers, and magazines
Children’s clothing, footwear, and car seats and booster seats
Bicycles
Prescription medications, household medical aids, and many health and medical products.
Pet services (e.g. veterinarian)
Zero-Rated from GST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from GST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Note: Registered First Nations are exempt from the 7% PST for goods and services purchased on First Nations lands.
For more information, view the following resources:
When combined, a total of 12% is paid on most goods and services.
Goods and Services:
Exempt from PST:
Agricultural feeds and a number of farm and industrial products.
Ambulances
Baby supplies e.g. diapers, strollers, monitors, feeding bottles, etc.
Children’s clothing, footwear, and car seats and booster seats
Animal fencing when purchased for farm use
Printed books
Child safety restraint systems
Used clothes and furniture under $100.
Electricity
Feminine hygiene products.
Used clothes and furniture under $100
Food and beverages exempt under the GST
Zero-Rated from GST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from GST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Note: Registered First Nations are exempt from the 7% RST for goods and services purchased on First Nations lands.
For more information, view the following resources:
of which includes a 5% federal sale tax and 10% provincial sales tax.
Goods and Services:
Zero-Rated from federal portion of HST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from federal portion of HST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Note: Registered First Nations granted rebates on both the provincial and federal portions of the HST for products and services bought and used on-reserve.
For more information, view the following resources:
of which includes a 5% federal GST component and a 10% provincial sales tax.
Goods and Services:
The following goods qualify for rebates:
Farm equipment
Building materials for homes
Exempt from provincial portion of HST:
Books, including audiobooks
Zero-rated from federal portion of HST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from federal portion of HST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Note: Registered First Nations granted rebates on both the provincial and federal portions of the HST for products and services bought and used on-reserve.
For more information, view the following resources:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from GST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
of which includes a 5% federal sales tax and a 10% provincial sales tax.
Goods and Services:
Provincial sales tax is rebated for:
Children’s clothing and footwear; costumes and sports equipment and excluded
Diapers (excludes adult-sized diapers)
Feminine hygiene products (excludes douches, sprays and deodorants, and feminine wipes)
Books ( excludes magazines and newspapers)
Zero-Rated from federal portion of HST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from federal portion of HST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Note: Registered First Nations granted rebates on both the provincial and federal portions of the HST for products and services bought and used on-reserve.
For more information, view the following resources:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from GST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
of which 5% is the federal GST and 8% is the provincial retail sales tax.
Goods and Services:
Zero-Rated from federal portion of HST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from federal portion of HST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Note: Registered First Nations are also granted rebates on the 8% provincial portion of the HST on many categories of items, including adult clothing, many household goods, vehicles, OTC medications and more.
For more information, view the following resources:
of which includes the federal 5% and a 10% provincial sales tax.
Good and Services:
Available for a point-of-sale rebate of the provincial component of HST:
Heating oil
Books, including audiobooks
Children’s clothing and footwear
Zero-Rated from federal portion of HST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from federal portion of HST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Note: Registered First Nations granted rebates on both the provincial and federal portions of the HST for products and services bought and used on-reserve.
For more information, view the following resources:
When combined, 14.975% is paid on most goods and services.
Goods and Services:
Zero-rated from GST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Printed books that have an International Standard Book Number (ISBN)
Exempt from GST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Exempt from QST:
Most health, educational, childcare, financial and legal-aid services.
Books, including audiobooks, that have an International Standard Book Number (ISBN)
Products for infants, including diapers, baby bottles and breastfeeding equipment.
Note: Most goods and services sold to First Nations will be charged GST and QST. However, services provided on a reserve to a First Nations individual will not be charged sales taxes. Quebec follows federal guidelines on the exemption of sales taxes to First Nations.
For more information, please view the following resources:
When combined, a total of 11% is paid on most goods and services.
Goods and Services:
Exempt from PST:
Basic groceries items
Books and magazines
Agricultural equipment
Prescription drugs and medicine
Daycare centers
Healthcare services
Limousine services
Spas/beauty salons
Tattooing services
Taxidermists
Some consulting services, such as management consulting
Some training services
Couriers hauling goods on behalf of others
Zero-rated from GST:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from GST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Medical and dental services
Financial services such as bank fees
Legal aid services
Day-care services
Note: Registered First Nations are also exempt from the PST for goods and services purchased on First Nations lands
For more information, view the following resources:
Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
Prescription drugs, but not any drugs available over-the-counter (OTC).
Medical devices
Feminine hygiene products
Exempt from GST:
Residential resales of property that has been previously owned and used
Rental accommodations of longer than a month
Educational services that lead to a certificate or diploma or are required for a certain practice
Flexible shipping choices are essential to avoiding "price shock" and cart abandonment when a customer reaches this stage of the purchase. This article explains how to use Shipping Zones and Shipping Classes together in WooCommerce to optimize your shipping cost calculations.
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About the Author
Sierra Pomerleau served as Team Coordinator for Elev8 Web Studio. She’s now doing #allthethings, from social media management to supporting WE Data Tools— a suite of placed-based, data-driven tools that support a strong and sustainable workforce.
Don't miss out on future articles!
Useful tips for website owners and content managers, delivered once a week.
About the Author
Sierra Pomerleau served as Team Coordinator for Elev8 Web Studio. She’s now doing #allthethings, from social media management to supporting WE Data Tools— a suite of placed-based, data-driven tools that support a strong and sustainable workforce.
Don't miss out on future articles!
Useful tips for website owners and content managers, delivered once a week.
