Goods and Services Tax (GST)

This federal tax of 5% is added to almost every transaction for consumer goods and services. Groceries are the major exception (but note that non-food items bought in a grocery store are subject to GST, and that "junk food" such as pop, chips, and baked treats purchased in quantities less than 6 is also taxed).

Provincial Sales Tax (PST)

This tax is added to most consumer products, restaurant, and bar checks. Exceptions include groceries, books, magazines, newspapers and -- in some provinces -- accommodation. The Provincial Sales Tax varies by province as follows, the 3 Territories have no such tax:

British Columbia



4% on hotel rooms 

Saskatchewan 5% 
Manitoba 8% 

see HST

Quebec 9.975% 
New Brunswick see HST 
Nova Scotia see HST
Prince Edward Island 10% 
Newfoundland & Labrador see HST 
Yukon Territory 0% 
Northwest Territories 0% 
Nunavut Territory 0% 


Harmonized Sales Tax (HST)

This harmonized tax of 13% is charged on goods and services in Ontario, Nova Scotia, New Brunswick and Newfoundland in place of both the GST and PST.

Taxes are added to price tags

The price paid at the check out counter will be different from the number quoted on the price tag. The reason is that GST and PST (or HST) are added at the cash register. Individual restaurants have the option of either including GST in their prices or adding it later; check the menu to see which policy is followed. Most restaurants add GST to the final bill. The price per litre of gasoline (petrol) includes all applicable taxes.


Hotels in most cities in Canada charge a 3% DMF that is NOT voluntary, and is added to the room charge on top of the government taxes.

In Niagara Falls, many tourist establishments have been charging a 3%+ tax called a "DESTINATION MARKETING FEE" (DMF or DMDF). This fee is voluntary because it does not go to a central agency like other cities, but stays with the business collecting it. Customers can request not to pay it and it must be removed from their bills."