2022 Canadian Sales Tax Rates for Your Online Store

Table of Contents

• Tax Types
• Classifying Supplies
• Tax Guides by Province
  • Alberta
  • British Columbia
  • Manitoba
  • New Brunswick
  • Newfoundland and Labrador
  • Northwest Territories
  • Nova Scotia
  • Nunavut
  • Ontario
  • Prince Edward Island
  • Quebec
  • Saskatchewan
  • Yukon

Tax Types

The rate of tax to charge depends on the place of supply.

Classifying Supplies

Tax Guides by Province

Alberta

• Tax Type: GST (5%)
• 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
  • 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
• For more information, view the Alberta Government’s Official Goods and Services Tax Guide.

British Columbia

• Tax Type: GST (5%) + PST (7%)
  • 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:
  • Government of British Columbia’s Official Guide to PST.
  • Government of British Columbia’s Official Guide to PST Exemptions.
  • Government of British Columbia’s Official Information RE: Zero Rated and Exempt Goods and Services.
  • Government of British Columbia’s Official Guide to Exemptions for First Nations.

Manitoba

• Tax Type: GST (5%) + PST (7%)
  • 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:
  • Manitoba Government’s Official Summary of Taxable and Exempt Goods and Services.
  • Government of Canada’s Official Guide to GST/HST and Indigenous Peoples.

New Brunswick

• Tax Type: HST (15%)
  • 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:
  • New Brunswick Government’s Official HST Guide.
  • Government of Canada’s Official Guide to GST/HST and Indigenous Peoples.

Newfoundland and Labrador

• Tax Type: HST (15%)
  • 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:
  • Government of Newfoundland and Labrador’s Official Guide to HST.
  • Government of Canada’s Official Guide to GST/HST and Indigenous Peoples.

Northwest Territories

• Tax Type: GST (5%)
• 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
  • 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
• For more information, view the Government of Canada’s Official Guide on HST/GST Rates.

Nova Scotia

• Tax Type: HST (15%)
  • 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:
  • Government of Nova Scotia’s Official HST Guide.
  • Government of Canada’s Official Guide to GST/HST and Indigenous Peoples.

 Nunavut

• Tax Type: GST (5%)
• 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
  • 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
• For more information, view the Government of Canada’s Official Guide on HST/GST Rates.

Ontario

• Tax Type: HST (13%)
  • 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:
  • Government of Ontario’s Official Guide to HST.
  • Government of Ontario’s Official Guide to First Nation’s HST Rebate.
  • Government of Canada’s Official Guide to GST/HST and Indigenous Peoples

Prince Edward Island

• Tax Type: HST (15%)
  • 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:
  • Government of Prince Edward Island’s Official Tax Guide
  • Government of Canada’s Official Guide to GST/HST and Indigenous Peoples.

Quebec

• Tax Type: GST (5%) + QST (9.975%)
  • 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:
  • Revenue Quebec’s Basic Rules for Applying GST/HST and QST.
  • Government of Canada’s Official Guide to GST/HST and Indigenous Peoples

Saskatchewan

• Tax Type: GST (5%) + PST (6%)
  • 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:
  • Government of Saskatchewan’s Official Guide to PST.
  • Government of Saskatchewan’s Official Guide to Tax Programs for First Nation Citizens.

Yukon

• Tax Type: GST (5%)
• 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
  • 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
  • For more information, view the Government of Canada’s Official Guide on HST/GST Rates.

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About the Author

Jason Pomerleau helps companies achieve their goals on the web, with a particular focus on the WordPress platform. His 25+ year career spans IT, web & product development.

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