Table of Contents
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
- Zero-rated from GST:
- 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
- Exempt from PST:
- 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
- Exempt from PST:
- 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:
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
- Zero-Rated from federal portion of HST:
- 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:
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
- The following goods qualify for rebates:
- 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:
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
- Zero-rated from GST:
- 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
- Provincial sales tax is rebated for:
- 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:
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
- Zero-rated from GST:
- 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
- Zero-Rated from federal portion of HST:
- 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:
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
- Available for a point-of-sale rebate of the provincial component of HST:
- 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:
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.
- Zero-rated from GST:
- 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:
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
- Exempt from PST:
- 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:
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.
- Zero-rated from GST:
