|British Columbia||5%||5%||5% HST||5% HST|
|Alberta||5%||5%||5% GST||5% GST|
|Saskatchewan||5%||5%||5% GST||5% GST|
|Manitoba||5%||5%||5% GST||5% GST|
|Ontario||13%||13%||5% HST||5% HST|
|Quebec||5%||5%||5% GST||5% GST|
|PEI||15%||15%||5% GST||5% GST|
|NewBrunswick||15%||15%||5% HST||15% HST|
|Nova Scotia||15%||15%||5% HST||5% HST|
|Newfoundland & Labrador||15%||15%||5% HST||15% HST|
|Yukon||5%||5%||5% GST||5% GST|
|NWT||5%||5%||5% GST||5% GST|
|Nunavut||5%||5%||5% GST||5% GST|
Exception 1 - For Books only the federal portion charged of 5% Books that qualify are a printed book, audio books, books that do not qualify are : newspapers, magazines, brochure or pamphlets, sales catalogues, colouring or cutout books, program relating to an event, agenda, rate book and calendars.
Exception 2 - For Children's clothing and children's footwear only the federal portion of HST is charged of 5% in most provinces. Children's clothing is defined as baby clothes, bibs, blankets and children sizes to size 16 girls and size 20 boys or garments designated for girls and boys in sizes small medium or large. Also exempt are children's socks, hats, scarves, gloves in sizes designated for children.
The provinces HST rate is charged on shipping for all items included clothing and books for Ontario, New Brunswick, PEI, Nova Scotia and Newfoundland. GST of 5% is charged on shipping for all other provinces.