What percentage is required for GST goods

Import sales tax

The Goods and Services Tax (GST) is levied when goods are imported. The tax rate is 5 percent. The GST is a sales tax that applies in all states of Canada. The assessment basis for goods imports is the customs value (fob value) in Canadian dollars plus the import duty and any excise duties that may be levied.

Some states only levy the GST. In addition, some states levy a provincial sales tax (PST) of varying amounts on purchases made by end consumers. These states combine both taxes into one tax, the Harmonized Sales Tax (HST), and collect only that combined tax. It is made up of a federal and a provincial portion. When goods are imported into these states, only the federal portion of the HST (5 percent) is charged. Further information can be found here and here.

GST and HST in the Canadian states

State

Tax type

GST (%)

HST (%)

Alberta

GST

5

British Columbia

GST

5

Manitoba

GST

5

New Brunswick

HST

15

Newfoundland and Labrador

HST

15

Northwest Territories

GST

5

Nova Scotia

HST

15

Nunavut

GST

5

Ontario

HST

13

Prince Edward Island

15

Quebec

5

Sasketchewan

GST

5

Yukon

GST

5

Source: Government of Canada

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