Alberta

Rate for Commercial Use: 5%

Payable When: On importation

Rate for non Commercial use: 5%

Payable When: On importation

British Columbia

Rate for Commercial Use: 5%

Payable When: On importation

Rate for non Commercial use: 5% GST + 7% PST

Payable When: PST is payable only when cleared in BC port and destined for a BC address otherwise 7% applies at the time of importation.

Manitoba

Rate for Commercial Use: 5%

Payable When: On importation

Rate for non Commercial use: 5% GST + 8% PST

Payable When: PST is payable only when cleared in MB port and destined for a MB address otherwise 8% applies at the time of importation.

New Brunswick

Rate for Commercial Use: 13%

Payable When: 5% on importation, and 8% on GST Return

Rate for non Commercial use: 13%

Payable When: On importation

Newfoundland

Rate for Commercial Use: 13%

Payable When: 5% on importation, and 8% on GST Return

Rate for non Commercial use: 13%

Payable When: On importation

Northwest Territories

Rate for Commercial Use: 5%

Payable When: On importation

Rate for non Commercial use: 5%

Payable When: On importation

Nova Scotia

Rate for Commercial Use: 15%

Payable When: When: 5% on importation, and 10% on GST/HST Return

Rate for non Commercial use: 15%

Payable When: On importation

Nunavut

Rate for Commercial Use: 5%

Payable When: On importation

Rate for non Commercial use: 5%

Payable When: On importation

Ontario

Rate for Commercial Use: 5%

Payable When: On importation and 8% on GST/HST Return

Rate for non Commercial use: 13%

Payable When: On importation

Prince Edward Island

Rate for Commercial Use: 5%

Payable When: 5% on importation and 9% on GST/HST Return

Rate for non Commercial use: 14%

Payable When: On importation

Quebec

Rate for Commercial Use: 5%

Payable When: On importation

Rate for non Commercial use: 14.975% (5% GST + 9.75% PST - payable on GST also)

Payable When: PST is payable at importation only when cleared at a PQ port and destined for a PQ address otherwise 5% GST applies at time of importation.

Saskatchewan

Rate for Commercial Use: 5%

Payable When: On importation

Rate for non Commercial use: 5% GST +  5% PST

Payable When: PST is payable only when cleared in SK port and destined for a SK address otherwise 5% applies at the time of importation.