Canada Border Services Agency
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Memorandum D2-3-6

Ottawa, July 1, 2010

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In Brief

Non-Commercial Provincial Tax Collection Programs

This memorandum has been revised to reflect the Harmonized Sales Tax (HST) implementation in Ontario and British Columbia, and the HST rate change in Nova Scotia.

This memorandum provides general information for administering agreements between the Canada Border Services Agency (CBSA) and provincial authorities. The CBSA has agreed to collect provincial taxes for certain provinces on non-commercial goods imported through various means, specifically by travellers. As well, this memorandum contains information about the Harmonized Sales Tax (HST) agreements, between the Minister of Finance for Canada and the participating provinces, for collecting the HST on non-commercial importations by travellers.

Details on collecting provincial taxes on non-commercial importations of goods by mail are in Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System. Details on goods cleared in the courier and commercial streams are in Memorandum D17-1-22, Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax, and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams.

Table of Contents

Legislation
Federal-Provincial Fiscal Arrangements Act

Subsection 7(1) of the Federal-Provincial Fiscal Arrangements Act and Order in Council, P.C. 1992-1268 dated June 11, 1992, gives the Minister of Public Safety and Emergency Preparedness the legal authority to enter into agreements with the provinces and territories for the collection of provincial sales tax (PST), tobacco tax, and alcohol markup.

Excise Tax Act

The Excise Tax Act was modified to allow the collection of the HST in the participating provinces of New Brunswick, Nova Scotia, Ontario, British Columbia and Newfoundland and Labrador. The Minister of Finance for Canada has an agreement with the governments of these provinces to collect the provincial part of the HST on non-commercial importations by their residents.

Various Provincial Acts

Amendments have been made to various provincial acts of those provinces with whom the CBSA has agreements to give it the legal authority to collect and remit the PST, tobacco tax, and alcohol markup for the provinces. The CBSA also has the authority to detain goods if an individual refuses to pay the PST, tobacco tax, or alcohol markup that applies.


Guidelines and General Information

1. The following guidelines apply to non-commercial goods imported by any means, unless otherwise specified.

Definitions

2. In this memorandum, the following definitions apply:

Ad Valorem
in proportion to the value: applied to certain duties and taxes levied on goods, property, etc. as a percentage of their value:
B15 or B15-1 Casual Goods Accounting Document
is a CBSA form that is used to account for and document non-commercial importations. The document indicates the customs duty, excise duty, goods and services tax (GST)/HST, PST, provincial liquor markups or fees, and provincial tobacco tax applicable.
Harmonized Sales Tax (HST)
the federal goods and services tax base blended with the provincial tax bases to create one rate of taxation in the participating provinces.
Liquor fee
The liquor fee is a consumption tax imposed directly on consumers of alcohol. It is a provincial assessment on non-commercial imports of alcohol products. The minimal provincial liquor fees are assessed on importations of liquor accompanying a traveller in provinces where there is no agreement to collect alcohol markups.
Alcohol markup
the amount that is payable by an individual as a result of the legislation and assessment of the province on alcohol imports. Markup rates depend on product type and alcohol percentage.
Non-commercial goods/importations
goods/importations destined for individual use and not intended for sale, commercial, institutional, occupational, or other like use. Otherwise known as “casual goods/importations”.
Participating provinces
the provinces that have HST agreements with the Government of Canada are New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario and British Columbia. See Appendix A for the provinces’ HST rates.
Provincial authorities
provincial departments of finance and revenue, as well as provincial liquor boards.
Provincial taxes
include, unless otherwise specified, PST, tobacco tax, specific tobacco tax, alcohol markup, provincial liquor fees and, in Québec only, a specific tax on alcohol.
Resident
a person who, in the settled routine of that person’s life, has a home, resides, and is ordinarily present in Canada.
Seasonal resident
a person who is not a resident of Canada and who leases for not less than three years or who owns, for seasonal use, a residence in Canada other than a time-sharing residence or a mobile home.
Specific Alcohol tax (Québec)
Every person who carries on business or ordinarily resides in Québec and brings or causes to be brought into Québec any alcoholic beverage for use or consumption by himself or by another person at his expense, or purchases by way of a retail purchase made outside of Québec, an alcoholic beverage that is in Québec shall, on the date that the use or consumption of the alcoholic beverage in Québec begins, pay to the Minister a specific tax equal to 0.036 of a cent per milliliter of beer or 0.072 of a cent per milliliter of any other alcoholic beverage so brought in or purchased.
Specific Tobacco Tax
a tax imposed on tobacco products based on the numerical or weight amount of the product. It applies to cigarettes, tobacco sticks and manufactured tobacco products other than cigars.
Tobacco Tax
a consumption tax imposed directly on consumers of tobacco. It is a provincial assessment on non-commercial imports of tobacco products.
Applying Tax and Markup

3. The PST, tobacco tax, and alcohol markup are assessed only on non-commercial importations when agreements exist with provincial authorities to collect a specific provincial tax through a given stream. The minimal provincial liquor fees are assessed on importations of liquor accompanying a traveller in provinces where there is no agreement to collect alcohol markups.

4. The HST rate will be levied on all taxable non-commercial importations by residents of participating provinces. The HST rate will be collected regardless of where a resident or the goods enter into Canada. For example, a returning resident of Newfoundland and Labrador who imports taxable non-commercial goods through the Calgary Airport will be assessed at the rate of the province they reside in, i.e., Newfoundland and Labrador.

Collecting Tax and Markup

5. When an agreement exists with a province, the provincial taxes are collected only on goods that are subject to the GST or other federal duties. The CBSA will not collect provincial taxes on remissions or personal effects of settlers and returning residents, except when personal exemptions are exceeded. Appendix I has a list of provincial tax collection agreements between the province and the CBSA.

6. When an agreement exists with a province, the PST is not always collected on goods that are subject to the GST, since some provinces have chosen to exempt certain types of goods from the PST. The lists of goods exempted from the PST by Québec, Manitoba, Saskatchewan and the participating HST provinces are in the attached Appendices.

7. The PST is only collected on taxable goods imported by, or released to, residents who are defined as individuals who reside, ordinarily reside, or carry on business in these provinces. Depending on the type of good imported, by a seasonal resident, the PST is not collected. For more information on seasonal residents regulations, please refer to D2-2-3, Importation of Goods by Seasonal Residents.

8. Importations of taxable non-commercial goods by non-residents into HST participating provinces are subject only to the GST (in addition to all other applicable duties and taxes). Under the Excise Tax Act, only residents are subject to the provincial component of the HST and, for the purposes of that Act, a seasonal resident is not a resident. Therefore, importations of taxable non-commercial goods by seasonal residents into HST participating provinces are not subject to the provincial portion of the HST.

9. Imported vehicles are only subject to GST at the time of importation. A province will apply the provincial sales tax on vehicles when the owner registers the vehicle with the province.

10. The Excise Act 2001 and the Regulations Respecting the Stamping and Marking of Tobacco Products came into force on July 1, 2003. Section 4 of the Regulations prescribes a limit of five units of unstamped tobacco products that can be imported for personal consumption. Such shipments are considered non-commercial and are not subject to the stamping provisions that apply to commercial shipments, as stated in Section 3 of the Regulations. However, unless they are stamped, you will have to pay a special duty on these products upon importation on top of the duties and taxes owing. Importations of tobacco products that are over the five unit limit will be treated as commercial importations. These will be subject to the stamping requirements stated in the Regulations. One unit of tobacco is defined as 200 cigarettes or 200 tobacco sticks or 200 grams of manufactured tobacco or 50 cigars/ cigarillos.

11. There is a limit on the quantity of tobacco products that can be brought in (or owned) by a person for personal use, if the products are not marked “CANADA DUTY PAID * DROIT ACQUITé” (as per the Excise Act, 2001). In this case, an individual can only bring in five units of tobacco products. One unit of tobacco products consists of one of the following:

  • (a) 200 cigarettes;
  • (b) 50 cigars;
  • (c) 200 grams (7 ounces) of manufactured tobacco;
  • (d) 200 tobacco sticks
Travellers Stream – Province of Importation and Province of Destination

12. Residents of provinces with an agreement to collect the PST or tobacco tax are only subject to the tax when they import non-commercial goods into their province of residence. These taxes are not payable when the border services officer is satisfied that the goods are in transit, and/or destined for use or consumption in another province. Returning residents of participating provinces, importing non-commercial taxable goods are subject to the HST, regardless of their province of entry.

13. Provincial alcohol markups are collected on all non-commercial importations of alcohol entering Canada through provinces that have reached a collection agreement with the CBSA, regardless of the ultimate destination for consumption or the traveller’s province or country of residence. For example, Ontario’s alcohol markup would be collected when a resident/non-resident is entering Canada through a CBSA office located in Ontario, but would not be collected when a resident /non-resident is returning to Canada through a province where there is no agreement to collect the alcohol markup.

Documenting Goods

14. At most travellers processing facilities, the Travellers Entry Processing System (TEPS) will automatically calculate the appropriate PST, HST, tobacco tax, and alcohol markup. Goods will be accounted for on Form B15-1, Casual Goods Accounting Document. Non-automated offices will use Form B15, Casual Goods Accounting Document. Memorandum D17-1-3, Casual Importations, explains the procedures for completing Form B15 or B15-1.

15. Automated and non-automated offices processing accounting documents for travellers are provided with sample reference tables (cheat sheets) to calculate the federal duties and provincial taxes that apply to alcohol and tobacco importations into their province. Form T6, Cash Book, is used to record revenue in the appropriate fields. For the PST, tobacco tax rates, and alcohol markup and provincial liquor fee rates, see Appendices A and B.

16. Revenue codes for the individual PST, HST, tobacco tax, and alcohol markup are assigned by the Revenue Management Division of the CBSA when an agreement is reached with a province. The five-digit line object revenue codes within the Revenue Management Division’s Chart of Accounts are used to track any provincial revenues collected. At automated CBSA offices, revenue codes are automatically reported on the end-of-day report generated by TEPS. The amount reported against each revenue code is transcribed on Form K10, Customs Revenue Report. The manually generated Form K10 must reflect tobacco tax, alcohol markup, alcohol specific tax (in Québec only), PST, and HST under the corresponding codes. The revenue is deposited in the usual way.

Non-Payment of Provincial Taxes

17. If an individual refuses to pay the PST, HST, tobacco tax, or the alcohol markup, border services officers have the legal authority to detain goods until payment is made.

18. When goods are detained, a border services officer will complete Form K24, Non-Monetary General Receipt, and give a copy to the individual who has refused to pay.

19. The detention, storage, or disposal of the goods will be handled according to the terms and conditions outlined in the collection agreement. If there are no detention procedures stated in an agreement, the detention, storage, and disposal of the goods are handled according to Memorandum D4-1-5, Storage of Goods, and Memorandum D4-1-6, Disposal of Abandoned and Forfeited Goods.

Refunds and Adjustments

20. When federal duties and taxes are refunded, the CBSA will refund any PST, HST, tobacco tax, and alcohol markup collected in error. If there is a dispute over the provincial tax applied to certain goods, the CBSA will forward the claim to the appropriate provincial authority for processing.

21. To get a refund, a non-commercial importer can complete Form B2G, CBSA Informal Adjustment Request, and send it to one of the CBSA casual refund centers indicated on the form.

22. Any interest payable on refunds will be calculated on the federal amount of duties and taxes refunded. No interest will be remitted on the amount of provincial taxes.

23. If the CBSA determines after review that an importer owes an additional federal amount of more than $7.50, the importer will be notified by letter. The letter will indicate the amount owing, any additional PST, and the reasons for the adjustment. The claim will then be sent to the regional finance area for collection.

24. If the PST has been assessed in error on commercial goods, the importer can file with a CBSA office Form B2, Canada Customs – Adjustment Request, or Form B2G, CBSA Informal Adjustment Request.

25. For more information about Form B2G, see Memorandum D6-2-6, Refund of Duties and Taxes on Non-Commercial Importations. For more information on B2s see Memorandum D17-2-2, Processing of Adjustment Request Forms. These forms and publications can be found on our Web site at: www.cbsa.gc.ca/publications. For more information about refunds on commercial importations see Memorandum D6-2-3, Refund of Duties.

Dishonoured Items – Chargebacks – NSF Items

26. Duties and taxes owing are occasionally paid by cheque or credit card. If a cheque is returned by a financial institution due to insufficient funds, or a charge to a credit card is refused, the CBSA will take any necessary action to collect federal duty and tax, as well as any provincial tax owing.

Seizures

27. When non-commercial goods are seized, the PST is not included when calculating the terms of release for the seizure (i.e., provincial rates are not part of the penalty calculations for seizure of the goods or for return of the vehicle). At the time of release, the PST is calculated on the value of the goods and is collected on Form K21, Cash Receipt. The collection of the PST for the return of seized goods does not apply to participating provinces or provinces where there is no collection agreement.

28. When seizure action is taken against tobacco or alcohol products, tobacco tax and alcohol markups or fees are not assessed. There are no terms of release for these types of goods, except in cases of undervaluation or when a seizure is being overturned through an appeal. In such cases, the provincial taxes should be collected before release.

Appendix A

Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax and Alcohol Markup on Non-Commercial Importations
  PST/HST Tobacco Tax
Province or Territory Taxable Goods Cigarettes Cigars Tobacco Sticks Other Tobacco Products
Newfoundland and Labrador Newfoundland and Labrador        
Nova Scotia 15% of value for HST        
Prince Edward Island 10% PEI Revenue tax        
New Brunswick 13% of value for HST 11.75 cents per cigarette 50% of value for HST + HST 9.45 cents per stick 8.49 cents per gram
Québec 7.5% of value for GST + GST 10.30 cents per cigarette 80% of value for GST + GST The greater of either 10.30 cents per stick or 15.85 cents per gram 10.30 cents per gram
Ontario 13 % of value for HST 12.35 cents per cigarette 56.6% of value for HST 12.35 cents per stick 12.35 cents per gram
Manitoba 7% of value for GST 20.50 cents per cigarette 75% of value for GST, maximum $5. per cigar 20.50 cents per stick 19.50 cents per gram
Saskatchewan 5% of value for GSTr 21 cents per cigarette 100% of value for GST (min. 35 cents per cigar; max. $5.00 per cigar) 21 cents per stick 21 cents per gram
British Columbia 12% of value for HST 18.50 cents per cigarette 77% of value for HST (max. $6.00 per cigar) 18.50 cents per stick 18.50 cents per gram
Alberta N/A 20.00 cents per cigarette 103% of value for GST (min. 20 cents per cigar; max. $6.27 per cigar) 20.00 cents per stick 30.00 cents per gram

Appendix B

Markups and Fees on Non-Commercial Importations of Intoxicating Liquor (Collected for Provinces and Territories)
Markups and Fees Collectable on Non-Commercial Importations
Province or Territory Spirits Spirit coolers Wine Sparkling wine Wine coolers Cider Beer Quantity limit in excess of the duty-free entitlement (litres)
Newfoundland and Labrador 52¢/oz. 6¢/oz. 35¢/oz. 35¢/oz. 6¢/oz. 6¢/oz. 6¢/oz. 9.09
Nova Scotia 15¢/oz. 5¢/oz. 10¢/oz. 15¢/oz. 5¢/oz. 5¢/oz. 1¢/oz. 9.09
Prince Edward Island 15¢/oz. 5¢/oz. 10¢/oz. 15¢/oz. 5¢/oz. 5¢/oz. 1¢/oz. 9.09
New Brunswick 137% 70% 70% 70% 70% 70% 82% 45.00
Québec 124% and 89¢/litre* 89¢/litre 66% and 89¢/ litre 72% and 89¢/litre 89¢/ litre 89¢/ litre 40¢/ litre 9.00
Ontario 59.9% 32.9% 39.6% 39.6% 29% 27.9% 67.6¢/
litre
45.00
Manitoba 40¢/oz. 8¢/oz. 12¢/oz. 16¢/oz. 8¢/oz. 8¢/oz. 4¢/oz. No limit
Saskatchewan** 40.9¢/oz. 4.4¢/oz. 8.6¢/oz. 8.6¢/oz. 4.4¢/oz. 4.4¢/oz. 3.1¢/oz. 9.10
Alberta 15¢/oz. 5¢/oz. 10¢/oz. 15¢/oz. 5¢/oz. 5¢/oz. 1¢/oz. 9.09
British Columbia 150%, minimum mark up $13.19/ liter, maximum mark up $40.00/ liter 70%, minimum mark up $1.27/ liter 85%, minimum mark up $2.44/ liter, maximum mark up $17/ liter 85%,minimum mark up $2.44/liter, maximum mark up $17/liter 70%
minimum mark up $1.27/ liter
70%
minimum mark up $1.27/ liter
55%
minimum mark up $1.13/ liter
45.45
Northwest Territories and Nunavut All liquor importations larger than the duty-free entitlement will be referred to territorial authorities.
Yukon 15¢/oz. 5¢/oz. 10¢/oz. 15¢/oz. 5¢/oz. 5¢/oz. 1¢/oz. 9.09

* Markup on eaux de vie (brandy, cognac, and armagnac) in Québec is 126% and 89 cents per litre (specific tax on alcohol).

** The Saskatchewan Liquor and Gaming Authority no longer provides authorization for non-commercial importations of intoxicating liquor exceeding 9.10 litres except for former residents, settlers, and military personnel.

Calculating the Provincial Sales Tax, Harmonized Sales Tax, Provincial Tobacco Tax, and Alcohol Markup
General

This section of the Appendix outlines the various calculations for the PST, HST, tobacco tax, and alcohol markup for each province that has reached an agreement with the CBSA. In provinces where there is an agreement to collect the PST, any applicable specific tobacco tax and alcohol markup are added to the value for GST before calculating the PST.

The PST on goods and ad valorem provincial tobacco tax on cigars are not calculated on the same value in all provinces. Alberta, Saskatchewan and Manitoba apply the PST and ad valorem provincial tobacco tax on cigars on the duty-paid value, the same value used to calculate GST. Québec applies the PST on goods and the ad valorem provincial tobacco tax on cigars on GST paid value or, the value for GST plus GST. In the participating provinces, HST on goods is calculated on the duty-paid value. In New Brunswick, the ad valorem provincial tobacco tax on cigars is calculated on the value for HST plus HST. However, the ad valorem provincial alcohol markup always applies to the value for GST/HST.

Certain provinces provide point-of-sale rebates of the PST or provincial portion of the HST on qualifying goods. The CBSA will automatically deduct this rebate from the PST/HST payable at the time of importation.

1. New Brunswick, Nova Scotia, and Newfoundland and Labrador

  • (a) The HST applies to all non-commercial goods, including alcohol and tobacco products (vehicles are only subject to the GST at the time of importation). HST is calculated on the value for HST (known before as the value for GST). Items exempt from the provincial portion of the HST are listed in Appendices G and H.
  • (b) A specific provincial tobacco tax applies to cigarettes, tobacco sticks, and tobacco products other than cigars. This tax is collected on non-commercial importations entering Canada through any stream. The provincial tobacco tax that applies to cigars is calculated on the provincial percentage value for HST plus HST.
  • (c) In New Brunswick, alcohol markup is collected on non-commercial importations of alcohol products entering Canada through the travellers and courier streams and is calculated on the value for HST.

2. Québec

  • (a) In Québec, the PST is collected on most non-commercial goods imported through any stream and is calculated on the value for GST plus GST. A list of PST-exempt goods can be found in Appendix F.
  • (b) A specific provincial tobacco tax applies to cigarettes, tobacco sticks, and tobacco products other than cigars. This tax is collected on non-commercial importations entering Canada through any stream. The provincial tobacco tax that applies to cigars is calculated on the provincial percentage value for GST plus GST. There is no PST on tobacco in Québec.
  • (c) For alcohol products, the PST is collected on non-commercial importations entering Canada through the travellers stream only. The PST is calculated on the value for GST, plus GST, provincial alcohol markup, and the specific tax on alcohol.

3. Ontario

  • (a) In Ontario, the HST is collected on the province’s taxable base on most non-commercial goods imported through any stream and is calculated on the value for HST. A list of the goods that are exempt from the provincial portion of the HST can be found in Appendix C.
  • (b) A specific provincial tobacco tax applies to cigarettes, tobacco sticks, and tobacco products other than cigars. This tax is collected on non-commercial importations entering Canada through the travellers stream only. The provincial tobacco tax that applies to cigars is calculated on the provincial percentage value for HST.
  • (c) For alcohol products, the HST is collected on non-commercial importations entering Canada through the travellers stream only. The HST is calculated on the value for HST and then the provincial alcohol markup is applied.

4. Manitoba

  • (a) In Manitoba, the PST is collected on most non-commercial goods imported through any stream and is calculated on the value for GST. A list of PST-exempt goods can be found in Appendix E.
  • (b) A specific provincial tobacco tax applies to cigarettes, tobacco sticks, and tobacco products other than cigars. This tax is collected on non-commercial importations entering Canada through any stream. The provincial tobacco tax that applies to cigars is calculated on the provincial percentage value for GST. The PST is calculated on the value for GST plus provincial tobacco tax.
  • (c) For alcohol products, the PST is collected on non-commercial importations entering Canada through the travellers and courier streams, and is calculated on the value for GST plus the provincial alcohol markup.

5. Saskatchewan

  • (a) In Saskatchewan, the PST is collected on the province’s taxable base on most non-commercial goods imported through any stream and is calculated on the value for GST. A list of PST-exempt goods can be found in Appendix D.
  • (b) A specific provincial tobacco tax applies to cigarettes, tobacco sticks, and tobacco products other than cigars. This tax is collected on non-commercial importations entering Canada through the travellers stream only. The provincial tobacco tax that applies to cigars is calculated on the provincial percentage value for GST. The PST is calculated on the value for GST plus provincial tobacco tax.
  • (c) In Saskatchewan, an alcohol markup is collected on non-commercial importations of alcohol entering Canada through the travellers stream only. There is no PST on alcohol products.

6. British Columbia

  • (a) In British Columbia, the HST is collected on the province’s taxable base on most non-commercial goods imported through any stream, and is calculated on the value for HST. A list of goods that are exempt from the provincial portion of the HST can be found in Appendix C.
  • (b) A specific provincial tobacco tax applies to cigarettes, tobacco sticks, and tobacco products other than cigars. This tax is collected on non-commercial importations entering Canada through the travellers, postal and courier streams. The provincial tobacco tax that applies to cigars is calculated on the provincial percentage value for HST.
  • (c) For alcohol products, HST is collected on non-commercial importations entering Canada through the travellers stream only. The HST is calculated on the value for HST and then the provincial alcohol markup is applied.

7. Alberta

  • (a) There is no PST in Alberta.
  • (b) In Alberta, a specific provincial tobacco tax applies to cigarettes, tobacco sticks, and tobacco products other than cigars. This tax is collected on non-commercial importations entering Canada through the travellers, postal, and courier streams. The provincial tobacco tax that applies to cigars is calculated on the value for GST. There is no PST on tobacco in Alberta.
Non-commercial Importations of Intoxicating Liquor

All non-commercial importations of intoxicating liquor accompanying travellers may qualify for a duty-free entitlement. Fees and markups are collected only through the travellers stream, except in New Brunswick and Manitoba where markups are also collected on non-commercial importations through the courier stream. Non-commercial importations of intoxicating liquor can be imported by air cargo or other means provided arrangements are made by the importer through the appropriate liquor authority. In this case, provincial or territorial authorization may be required.

Unaccompanied baggage of Canadian peacekeepers returning from duty can, for administrative purposes, be considered accompanied baggage when processing intoxicating liquor importations (full declarations must still be made, and provincial or territorial quantity limit rules still apply). In all cases, duty-free entitlements (i.e., 1.5 litres of wine or 1.14 litres or 40 ounces of liquor) must accompany the traveller.

The alcohol markup or fee must be assessed at the rate that applies in the province or territory of importation, regardless of the final destination for consumption or the traveller’s province or country of residence.

Where amounts are indicated as percentages, the percentage markup is calculated on the value for GST or HST.

One imperial fluid ounce is equal to 0.0284 litres (e.g., 40 ounces × 0.0284 = 1.14 litres or 1.14 litres/0.0284 = 40 ounces).

Non-commercial importations of intoxicating liquor in excess of the quantity limit established by each province or territory require authorization from the provincial or territorial liquor authority before being released. Upon presentation of the provincial authorization, which includes payment of a per-bottle levy to the provincial liquor authority, the CBSA will collect the federal duties and taxes and the PST where applicable.

The CBSA has alcohol markup collection agreements with New Brunswick, Québec, Ontario, Manitoba, Saskatchewan, and British Columbia. Markups collected in these six provinces are not subject to the GST/HST. Liquor fees collected in all other provinces and territories are subject to the GST/HST.

Appendix C

Goods Exempted From the Provincial Portion of the Harmonized Sales Tax (HST) – Ontario and British Columbia

The chart below contains all of the goods found in the Customs Tariff by chapter, with classification numbers that beginning July 1, 2010, will be exempt from the provincial sales tax portion of the HST for Ontario and British Columbia.

Customs Tariff Chapter and description of goods Ontario British Columbia
27. Motor Fuels Not exempt 2710.11.90.11 - 16
2710.11.90.19
2710.11.90.20
2710.19.99.11
2710.19.99.21
2710.19.99.22
2710.19.99.31
2710.19.99.32
2710.19.99.33
2710.19.99.34
38. Motor Fuels Not exempt 3824.90.90.61
39. Baby Pants 3926.20.99.30 3926.20.99.30
42. Articles of apparel and clothing accessories of leather or of composition leather if for boys, girls, babies or children

(see Note 1)
4203.10.00.11
4203.10.00.12
4203.10.00.21
4203.10.00.22
4203.10.00.31
4203.10.00.32
4203.10.00.41
4203.10.00.42
4203.10.00.51
4203.10.00.52
4203.10.00.61
4203.10.00.62
4203.10.00.70
4203.10.00.99
4203.29.10.10
4203.29.10.20
4203.29.90.91
4203.29.90.92
4203.30.00.00
4203.40.00.00
4203.10.00.11
4203.10.00.12
4203.10.00.21
4203.10.00.22
4203.10.00.31
4203.10.00.32
4203.10.00.41
4203.10.00.42
4203.10.00.51
4203.10.00.52
4203.10.00.61
4203.10.00.62
4203.10.00.70
4203.10.00.99
4203.29.10.10
4203.29.10.20
4203.29.90.91
4203.29.90.92
4203.30.00.00
4203.40.00.00
43. Articles of apparel, clothing accessories and other articles of fur skin and artificial fur if for boys, girls, babies or children

(see Note 1)
4303.10.10.00
4303.10.20.00
4303.10.90.10
4303.10.90.20
4303.10.90.90
4303.10.10.00
4303.10.20.00
4303.10.90.10
4303.10.90.20
4303.10.90.90
48. Feminine hygiene products and children’s diapers 4818.40.10.00
4818.40.90.10
4818.40.90.90
4818.40.10.00
4818.40.90.10
4818.40.90.90
49. Printed books and newspapers* 4901.10.00.10
4901.10.00.90
4901.91.00.11
4901.91.00.12
4901.91.00.21
4901.91.00.22
4901.99.00.21
4901.99.00.22
4901.99.00.40
4901.99.00.50
4901.99.00.60
4901.99.00.91
4901.99.00.92
4901.99.00.99
4902.10.00.00
4902.90.00.10
4902.90.00.21
4902.90.00.29
4903.00.10.00
4904.00.00.90
4905.91.00.00
4901.10.00.10
4901.10.00.90
4901.91.00.11
4901.91.00.12
4901.91.00.21
4901.91.00.22
4901.99.00.21
4901.99.00.22
4901.99.00.40
4901.99.00.50
4901.99.00.60
4901.99.00.91
4901.99.00.92
4901.99.00.99


4902.90.00.21
4902.90.00.29
4903.00.10.00
4904.00.00.90
4905.91.00.00

Newspapers are exempt in Ontario.
* The following would not be eligible for an exemption:

  • (a) a magazine or periodical acquired otherwise than by way of subscription;
  • (b) a magazine or periodical in which the printed space devoted to advertising is more than 5% of the total printed space;
  • (c) a brochure or pamphlet;
  • (d) a sales catalogue, a price list or advertising material;
  • (e) a warranty booklet or an owner's manual;
  • (f) a book designed primarily for writing on;
  • (g) a colouring book or a book designed primarily for drawing on or affixing thereto, or inserting therein, items such as clippings, pictures, coins, stamps or stickers;
  • (h) a cut-out book or a press-out book;
  • (i) a program relating to an event or performance;
  • (j) an agenda, calendar, syllabus or timetable;
  • (k) a directory, an assemblage of charts or an assemblage of street or road maps, but not including:
    • (i) a guidebook, or
    • (ii) an atlas that consists in whole or in part of maps other than street or road maps;
  • (l) a rate book;
  • (m) an assemblage of blueprints, patterns or stencils;
  • (n) prescribed property; or
  • (o) an assemblage or collection of, or any item similar to, items included in any of paragraphs (a) to (n)
61. Articles of Apparel and Clothing Accessories, Knitted or Crocheted if for boys, girls, babies or children (see Note 1) 6101 - 6112
6113.00.90
6114
6115
6116.10.00
6116.91.00
6116.92.00.91
6116.92.00.92
6116.93.00.21
6116.93.00.22
6116.93.00.31
6116.93.00.32
6116.93.00.91
6116.93.00.92
6116.99.00
6117.10.90.00
6117.80.90.00
6101 - 6112
6113.00.90
6114
6115
6116.10.00
6116.91.00
6116.92.00.91
6116.92.00.92
6116.93.00.21
6116.93.00.22
6116.93.00.31
6116.93.00.32
6116.93.00.91
6116.93.00.92
6116.99.00
6117.10.90.00
6117.80.90.00
62. Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted if for boys, girls, babies or children (see Note 1)





















*Not eligible if parts thereof
6201 - 6209
6210.10.90.00
6210.20.00.00
6210.30.00.00
6210.40.90
6210.50.90
6211.11.00.12
6211.11.00.22
6211.11.00.30
6211.11.00.90
6211.12.10.00
6211.12.90
6211.20.00.12
6211.20.00.14
6211.20.00.22
6211.20.00.24
6211.32.00
6211.33.10.00
6211.33.90.11
6211.33.90.12
6211.33.90.14
6211.33.90.19
6211.33.90.21
6211.33.90.24
6211.33.90.29
6211.33.90.91
6211.33.90.94
6211.33.90.99
6211.39.10.00
6211.39.90.00
6211.41.00
6211.42.00
6211.43.10.00
6211.43.20.00
6211.43.90.11 - 14
6211.43.90.19
6211.43.90.21
6211.43.90.22
6211.43.90.23
6211.43.90.24
6211.43.90.29
6211.43.90.91
6211.43.90.93
6211.43.90.94
6211.43.90.99
6211.49
6212 *
6213
6214.10.90.00
6214.20.90.00
6214.30.90
6214.40.00
6214.90.00
6215
6216.00.00.91
6216.00.00.92
6217.10.10.00
6217.10.90.00
6201 - 6209
6210.10.90.00
6210.20.00.00
6210.30.00.00
6210.40.90
6210.50.90
6211.11.00.12
6211.11.00.22
6211.11.00.30
6211.11.00.90
6211.12.10.00
6211.12.90
6211.20.00.12
6211.20.00.14
6211.20.00.22
6211.20.00.24
6211.32.00
6211.33.10.00
6211.33.90.11
6211.33.90.12
6211.33.90.14
6211.33.90.19
6211.33.90.21
6211.33.90.24
6211.33.90.29
6211.33.90.91
6211.33.90.94
6211.33.90.99
6211.39.10.00
6211.39.90.00
6211.41.00
6211.42.00
6211.43.10.00
6211.43.20.00
6211.43.90.11 - 14
6211.43.90.19
6211.43.90.21
6211.43.90.22
6211.43.90.23
6211.43.90.24
6211.43.90.29
6211.43.90.91
6211.43.90.93
6211.43.90.94
6211.43.90.99
6211.49
6212 *
6213
6214.10.90.00
6214.20.90.00
6214.30.90
6214.40.00
6214.90.00
6215
6216.00.00.91
6216.00.00.92
6217.10.10.00
6217.10.90.00
64. Footwear, gaiters and; parts of such articles if for boys, girls, babies or children (see Note 1)

Excluding specialized products such as ski boots
6401.92.30.00
6401.92.91.10
6401.92.91.90
6401.92.92.90
6401.99.12.00
6401.99.19.00
6401.99.20.00
6402.19.90.21
6402.19.90.22
6402.19.90.23
6402.19.90.31
6402.19.90.32
6402.19.90.33
6402.20.11.00
6402.20.19.10
6402.20.19.20
6402.20.19.30
6402.20.20.10
6402.20.20.20
6402.20.20.30
6402.91.90.21
6402.91.90.22
6402.91.90.23
6402.91.90.91
6402.91.90.92
6402.91.90.93
6402.99.90.21
6402.99.90.22
6402.99.90.23
6402.99.90.91
6402.99.90.92
6402.99.90.93
6403.19.20.31
6403.19.20.32
6403.19.20.33
6403.19.20.71
6403.19.20.72
6403.19.20.73
6403.19.90.90
6403.20.00.00
6403.51.00.21
6403.51.00.22
6403.51.00.91
6403.51.00.92
6403.51.00.93
6403.59.90.21
6403.59.90.22
6403.59.90.23
6403.59.90.91
6403.59.90.92
6403.59.90.93
6403.91.00.21
6403.91.00.22
6403.91.00.23
6403.91.00.31
6403.91.00.32
6403.91.00.91
6403.91.00.92
6403.91.00.93
6403.99.90.21
6403.99.90.22
6403.99.90.23
6403.99.90.31
6403.99.90.32
6403.99.90.91
6403.99.90.92
6403.99.90.93
6404.11.11.10
6404.11.11.20
6404.11.11.30
6404.11.19.21
6404.11.19.22
6404.11.19.23
6404.11.19.31
6404.11.19.32
6404.11.19.33
6404.11.91.10
6404.11.91.20
6404.11.91.30
6404.11.99.21
6404.11.99.22
6404.11.99.23
6404.11.99.31
6404.11.99.32
6404.11.99.33
6404.19.30.11
6404.19.30.12
6404.19.30.13
6404.19.30.91
6404.19.30.92
6404.19.30.93
6404.19.90.11
6404.19.90.12
6404.19.90.13
6404.19.90.91
6404.19.90.92
6404.19.90.93
6404.20.90.11
6404.20.90.12
6404.20.90.13
6404.20.90.91
6404.20.90.92
6404.20.90.93
6405.10.90.00
6405.20.20.00
6405.20.90.00
6405.90.00.90
6406.10.11.00
6406.10.19.00
6406.10.90.10
6406.10.90.90
6406.20.00.11
6406.20.00.12
6406.20.00.21
6406.20.00.22
6406.91.00.00
6406.99.20.00
6406.99.90.10
6406.99.90.90
6401.92.30.00
6401.92.91.10
6401.92.91.90
6401.92.92.90
6401.99.12.00
6401.99.19.00
6401.99.20.00
6402.19.90.21
6402.19.90.22
6402.19.90.23
6402.19.90.31
6402.19.90.32
6402.19.90.33
6402.20.11.00
6402.20.19.10
6402.20.19.20
6402.20.19.30
6402.20.20.10
6402.20.20.20
6402.20.20.30
6402.91.90.21
6402.91.90.22
6402.91.90.23
6402.91.90.91
6402.91.90.92
6402.91.90.93
6402.99.90.21
6402.99.90.22
6402.99.90.23
6402.99.90.91
6402.99.90.92
6402.99.90.93
6403.19.20.31
6403.19.20.32
6403.19.20.33
6403.19.20.71
6403.19.20.72
6403.19.20.73
6403.19.90.90
6403.20.00.00
6403.51.00.21
6403.51.00.22
6403.51.00.91
6403.51.00.92
6403.51.00.93
6403.59.90.21
6403.59.90.22
6403.59.90.23
6403.59.90.91
6403.59.90.92
6403.59.90.93
6403.91.00.21
6403.91.00.22
6403.91.00.23
6403.91.00.31
6403.91.00.32
6403.91.00.91
6403.91.00.92
6403.91.00.93
6403.99.90.21
6403.99.90.22
6403.99.90.23
6403.99.90.31
6403.99.90.32
6403.99.90.91
6403.99.90.92
6403.99.90.93
6404.11.11.10
6404.11.11.20
6404.11.11.30
6404.11.19.21
6404.11.19.22
6404.11.19.23
6404.11.19.31
6404.11.19.32
6404.11.19.33
6404.11.91.10
6404.11.91.20
6404.11.91.30
6404.11.99.21
6404.11.99.22
6404.11.99.23
6404.11.99.31
6404.11.99.32
6404.11.99.33
6404.19.30.11
6404.19.30.12
6404.19.30.13
6404.19.30.91
6404.19.30.92
6404.19.30.93
6404.19.90.11
6404.19.90.12
6404.19.90.13
6404.19.90.91
6404.19.90.92
6404.19.90.93
6404.20.90.11
6404.20.90.12
6404.20.90.13
6404.20.90.91
6404.20.90.92
6404.20.90.93
6405.10.90.00
6405.20.20.00
6405.20.90.00
6405.90.00.90
6406.10.11.00
6406.10.19.00
6406.10.90.10
6406.10.90.90
6406.20.00.11
6406.20.00.12
6406.20.00.21
6406.20.00.22
6406.91.00.00
6406.99.20.00
6406.99.90.10
6406.99.90.90
65. Headgear and parts thereof if for boys, girls, babies or children

(see Note 1)
6505.90.39.10
6505.90.39.20
6506.99.20.00
6504.00.90.10
6504.00.90.20
6504.90.40.00
6505.90.90.90
6506.10.90.10
6506.10.90.90
6506.99.10.00
6506.99.90.00
6507.00.00.00
6505.90.39.10
6505.90.39.20
6506.99.20.00
6504.00.90.10
6504.00.90.20
6504.90.40.00
6505.90.90.90
6506.10.90.10
6506.10.90.90
6506.99.10.00
6506.99.90.00
6507.00.00.00
85. Audio books - on magnetic tape - on CD / optical media 8523.29.90.90
8523.40.10.00
8523.40.90.00
8523.29.90.90
8523.40.10.00
8523.40.90.00
94. Children’s car seats and car booster seats* 9401.20.00.90
9401.80.10.00
9401.20.00.90
9401.80.10.00
* Exempted only if children’s car seat/booster seat is a restraint systems or booster cushion that conforms with Transport Canada's safety requirements for Standards 213, 213.1, 213.2 and 213.5, as described under the federal Motor Vehicle Safety Act. Compliant car seats will have the National Safety Mark.

Note 1

Children’s Clothing and Footwear

Boys – Up to and including Canada standard size 20, as well as clothing designed for boys, size small, medium, and large.

Girls – Up to and including Canada standard size 16, as well as clothing designed for girls, size small, medium, and large.

Children’s footwear up to and including girls size 6, boys size 6, as well as size small, medium and large.

Appendix D

Goods taxable or exempted from the PST by saskatchewan

The Province of Saskatchewan has entered into an arrangement for the collection of provincial sales tax on its taxable base. The chart below contains all goods found in the Customs Tariff by chapter, with classification numbers and their taxable status for Saskatchewan PST purposes. The PST will only be collected if the GST is collected.

Chapter and goods Exempt Taxable
Section I – Live animals; and animal products
1. Live Animals All exempt  
2. Meat and Edible Meat Offal All exempt  
3. Fish All exempt  
4. Dairy Products All exempt  
5. Products of Animal Origin 0504; 0505.90 to 0506.10.00.90; 0510 to 0511.10; 0511.99.00 All others are taxable
Section II – Vegetable Products
6. Live Trees and Other Plants   All taxable
7. Edible Vegetables and Roots All exempt  
8. Fruits and Nuts All exempt  
9. Coffee, tea, maté, and spices All exempt  
10. Cereals All exempt  
11. Products of the milling industry All exempt  
12. Seeds All exempt except 1209.99.10 (tree seeds)
13. Lac, gums, resins All exempt  
14. Vegetable plaiting materials   All taxable
Section III – Animal or vegetable fats and oils and their cleavage products; prepared edible fats; and animal and vegetable waxes
15. Animal or Vegetable Fats and Oils Exempt if for human consumption,
i.e., 1501 to 1504.30.00; 1505; 1507.90.90; 1508.90; 1509 to 1510.00.00; 1511.90; 1512.19; 1512.29; 1513.19; 1513.29; 1514.90; 1515.19; 1515.29; 1515.30 to 1517.90.99
1505; 1507.10; 1508.10; 1511.10.00; 1512.11.00; 1512.21; 1513.11.00; 1513.21.00; 1514.10; 1515.11; 1515.21; 1518 to 1522
Section IV – Prepared foodstuffs; beverages, spirits, and vinegar; and tobacco and manufactured tobacco substitutes
16. Preparation of Meat Products All exempt  
17. Sugars and Sugar Confectionery All exempt  
18. Cocoa and Cocoa Preparations All exempt  
19. Pastry cook Products All exempt  
20. Preparations of Vegetables, Fruits, and Nuts All exempt  
21. Miscellaneous Food Preparations All exempt  
22. Beverages, Spirits, and Vinegar All exempt  
23. Prepared Animal Fodder All exempt  
24. Tobacco   All taxable. Also, subject to the provincial tobacco tax in the travellers stream.
Section V – Mineral Products
25. Mineral Products 2501.00.10.00 (table salt) All others are taxable
26. Ores, Slag and Ash   All taxable
27. Mineral Fuels, Oils, and Products 27.01 to 2704; 2710.00.99 (motive fuel) to 2711.12.10; 2711.21.00 All others are taxable; 2705 to 2710.00.91.90; 2711.12.90 to 2711.19.90; 2711.29 to 2716.00.00
Section VI – Products of the Chemical or Allied Industries
28. Inorganic Chemicals   All taxable
29. Organic Chemicals (Vitamins, Insulin, and Antibiotics) 29.36*; 29.37*; 29.38*; 2939; 29.40*; 29.41* *when sold on prescription only All others are taxable
30. Pharmaceutical Products 30.01 to 3003.39.00; 3003.40.00 to 3004.90.00*; 3006.10 to 3006.40.00.90; 3006.60.11* *when sold on prescription only All others are taxable
31. Fertilizers All exempt  
32. Tanning or Dyeing Extracts, and Paints   All taxable
33. Perfumery, Cosmetic and Toilet Preparations 3302.10.11 to 3302.10.12 All others are taxable
34. Soap, Organic Surface-Active Agents   All taxable
35. Albuminoidal Substances 3502 to 3503.00.10.10; 3503.00.90.10; 3507 3501; 3503.00.10.20 to 3503.00.10.39; 3503.00.90.20 to 3506.99.00
36. Explosives and Matches 3605 All others are taxable
37. Photographic Goods   All taxable
38. Miscellaneous Chemical Products 3808.30 All others are taxable
Section VII – Plastics and articles thereof; and rubber and articles thereof
39. Plastics and articles thereof   All taxable
40. Rubber and articles thereof   All taxable
Section VIII – Raw hides and skins, leather, fur skins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; and articles of animal gut (other than silkworm gut)
41. Raw Hides Skins and Leather   All taxable
42. Articles of Leather Saddlery If clothing for boys, girls, babies or children (see Note) All others are taxable
43. Fur skins and Artificial Fur If clothing for boys, girls, babies or children (see Note) All others are taxable
Section IX – Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, esparto, or other plaiting materials; and basketware and wickerwork
44. Wood and Articles of Wood 44.01 (wood for fuel) All others are taxable
45. Cork and Articles of Cork   All taxable
46. Manufactures of Straw and Other Plaiting Materials   All taxable
Section X – Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; as well as paper and paperboard and articles thereof
47. Pulp of Wood   All taxable
48. Paper and Articles of Paper 4818.40.20 through 4818.40.90 (adult incontinence products and diaper liners for babies) All others are taxable
49. Printed Books 4901 to 4904; 4905.91.00; 4906.00.00; 4907.00.10 4905.10.00; 4905.99; 4907.00.90 to 4911.99.90
Section XI – Textiles and Textile Articles
50. Silk   All taxable
51. Wool and Animal Hair   All taxable
52. Cotton   All taxable
53. Other Vegetable Textile Fibres   All taxable
54. Man-Made Filaments   All taxable
55. Man-Made Staples Fibres   All taxable
56. Wadding, Twine, and Cordage 5601.10.10 (adult incontinence products) All others are taxable
57. Carpets   All taxable
58. Special Woven Fabrics   All taxable
59. Coated or Laminated Textiles   All taxable
60. Knitted or Crocheted Fabrics   All taxable
61. Apparel and Clothing, Knitted or Crocheted If for boys, girls, babies or children (see Note) 6107.11.10; 6107. 12.10 All others are taxable
62. Apparel and Clothing, Not Knitted or Crocheted If for boys, girls, babies or children (see Note) All others are taxable
63. Other made up textile articles 6307.90.10.30 (adult incontinence products) All others are taxable
Section XII – Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat sticks, whips, riding crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; and articles of human hair
64. Footwear 6403.19.10*; 6403.59.10*; 6403.99.10*, (orthopedic footwear); 6404.19.10 if for boys, girls, babies or children
(see Note)
*when sold on prescription only
All others are taxable
65. Headgear If for boys, girls, babies or children
(see Note)
All others are taxable
66. Umbrellas and Walking Sticks   All taxable
67. Prepared Feathers and Human Hair   All taxable
Section XIII – Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; and glass and glassware
68. Articles of stone, plaster, and cement   All taxable
69. Ceramic Articles   All taxable
70. Glass and Glassware 7015.10.00*
*when sold on prescription only
All others are taxable
Section XIV – Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; and coins
71. Jewellery, Metals, and Coins 7106.91.00.11 (silver, unwrought bullion); 7108.12.00.11 (gold, unwrought bullion) All others are taxable
Section XV – Base metals and articles of base metal
72. Iron and Steel   All taxable
73. Articles of Iron and Steel   All taxable
74. Copper and Articles Thereof   All taxable
75. Nickel and Articles Thereof   All taxable
76. Aluminum and Articles Thereof   All taxable
77. Chapter reserved for future use in the harmonized system    
78. Lead and Articles Thereof   All taxable
79. Zinc and Articles Thereof   All taxable
80. Tin and Articles Thereof   All taxable
81. Other Base Metals   All taxable
82. Tools, Implements, and Cutlery   All taxable
83. Miscellaneous Articles of Base Metals   All taxable
Section XVI – Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
84. Machinery and Mechanical Appliances   All taxable
85. Electrical Machinery and Equipment   All taxable
Section XVII – Vehicles, aircraft, vessels, and associated transport equipment
86. Railway or Tramway Locomotives   All taxable
87. Vehicles 8713.10.00; 8714.20.00 All vehicles subject to tax. However, the tax will be collected by Saskatchewan Government Insurance at the time of registration.
88. Aircraft, Spacecraft, and Parts   All taxable
89. Ships, Boats, and Floating Structures   All taxable
Section XVIII – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; and parts and accessories thereof
90. Optical, Medical, Surgical Equipment 9001.30*; 9001.40*; 9001.50*; 9004.10.00*; 9004.90.10*; 9019.20.00*; 90.21*
*when sold on prescription only
All others are taxable
91. Clocks and Watches   All taxable
92. Musical Instruments   All taxable
Section XIX – Arms and ammunition; parts and accessories thereof
93. Arms and Ammunition   All taxable
Section XX – Miscellaneous manufactured articles
94. Furniture, Bedding, Mattresses   All taxable
95. Toys, Games, Sports Accessories   All taxable
96. Miscellaneous Manufactured Articles   All taxable
Section XXI – Works of art, collectors’ pieces, and antiques
97. Works of Art   All taxable
98. Special Classifications - Non-Commercial 9804.10; 9804.20; 9804.40; 9805; 9806; 9807; 9808; 9816 (gifts received by a Saskatchewan resident from abroad regardless of value); 9829 9804.30.00 and all other goods imported by resident of the province are taxable.
99. Special Classifications - Commercial 9905; 9906; 9979 (goods for persons with a disability) All others are taxable

Note

Saskatchewan – Children’s Clothing and Footwear

Boys – Up to and including Canada standard size 20, as well as clothing designed for boys, size small, medium, and large, and hose up to size 10.

Girls – Up to and including Canada standard size 16, as well as clothing designed for girls, size small, medium, and large.

Children’s footwear up to and including girls’ and boys’ size 6.

Adult-sized clothing for children under the age of 15 is exempt.

Appendix E

Goods Exempted From The PST by Manitoba

The provincial sales tax collection arrangement with Manitoba exempts books, children’s clothing, footwear, and vehicles. The following list provides the Customs Tariff classification numbers for these goods.

  1. Books classified in the Customs Tariff under:
    tariff item 4901.91.00;
    classification numbers 4901.99.00.21 and 4901.99.00.22;
    classification numbers 4901.99.00.40 to 4901.99.00.60 inclusive; and
    classification numbers 4901.99.00.91 to 4901.99.00.99 inclusive
  2. Children’s Clothing classified in the Customs Tariff under:
    classification numbers 3926.20.92.91 and 3926.20.92.92;
    tariff items 3926.20.93 to 3926.20.95 inclusive;
    classification numbers 3926.20.99.11 to 3926.20.99.19 inclusive;
    classification numbers 3926.20.99.30 and 3926.20.99.90;
    classification numbers 4203.10.00.11 to 4203.10.00.70 inclusive;
    classification numbers 4203.10.00.99;
    tariff items 4203.29.10;
    classification numbers 4203.29.90.91 and 4203.29.90.92;
    tariff items 4203.30.00 to 4203.40.00 inclusive;
    heading 4303;
    headings 6101 to 6117 inclusive;
    headings 6201 to 6210 inclusive;
    tariff items 6211.11.00 to 6217.90. inclusive;
    subheading 6505.90;
    tariff items 6506.91.00 to 6506.99.90 inclusive
  3. Footwear classified in the Customs Tariff under:
    headings 6401 to 6405 inclusive
  4. Vehicles classified in the Customs Tariff under Chapter 87, including passenger vehicles, trailers, motor homes, snowmobiles, and motorcycles.

Appendix F

Goods Exempted From the PST in Québec

The chart below contains all of the goods found in the Customs Tariff by chapter, with classification numbers, which are exempt from the PST for Québec.

Goods  
Baby bottles and parts thereof 7010.90.00.99
7013.49.00.99
3923.30.90
Baby bottle accessories 4202.92.90
3926.90.90.60
Disposable bags for baby bottles 3923.21.90.90
Breastfeeding bra 6212.10.00
Breast pumps and parts thereof 3924.90.00.99
4014.90.90.90
4017.00.90.90
7017.90.00.91
8413.19.90.90
8413.20.00.90
8413.50.00.90
8413.81.00.90
9018.90.90.80
Breastfeeding pads 4818.40.90.90
5601.10.10.00
6307.90.10.30
Teats, nipple shields and similar articles for babies meant specifically for breastfeeding 3926.90.90.60
Diapers and Trainers for children Cotton:

4818.40.90.10
4818.40.90.90
6111.20.00.30
6111.20.00.40
6209.20.00.50
62.09.20.00.40

Synthetic:

5601.10.90.90
6111.20.00.30
6111.30.00.40
6209.30.00.50
6209.90.90.00

Of other textile materials:

6111.90.00.90
6209.90.90.00
Cloth diapers/washable diapers, nappy liners, waterproof diaper covers, or absorbent biodegradable papers used specially for washable diapers Cotton:

4818.40.90.10
4818.40.90.90
6209.20.00.40
6209.20.00.50

Synthetic:

5601.10.90.90
6111.30.00.30
6111.30.00.40
6209.30.00.40
6209.30.00.50

Of other textile materials:

6111.90.00.90
6209.90.90.00
2. Books classified in the Customs Tariff under:  
tariff item 4901.91.00;
classification numbers 4901.99.00.21 and 4901.99.00.22;
classification numbers 4901.99.00.40 to 4901.99.00.60 inclusive; and
classification numbers 4901.99.00.91 to 4901.99.00.99 inclusive
3. Vehicles classified in the Customs Tariff under Chapter 87, including passenger vehicles, trailers, motor homes, snowmobiles, and motorcycles.  

Note 1

There is no PST on tobacco products in Québec. However, non-commercial importations of tobacco entering Canada through any stream are subject to the provincial tobacco tax.

Appendix G

Goods Exempted From the Provincial Portion of the HST in Newfoundland and New Brunswick

In Newfoundland and New Brunswick, books are exempt from the provincial portion of the HST. A list of the classification numbers that qualify for this exemption is also provided.

Books are classified in the Customs Tariff under:

  • Books
    4901.91.00.11 Dictionaries, including thesauruses
    4901.91.00.12 Serial installments thereof
    4901.91.00.21 Encyclopedias
    4901.91.00.22 Serial installments thereof
  • Textbooks
    4901.99.00.21 Elementary through secondary school
    4901.99.00.22 Post-secondary
    4901.99.00.40 Liturgical books
    4901.99.00.50 Technical, scientific, or professional books
    4901.99.00.60 Art or pictorial books
    4901.99.00.91 Hardbound books including guidebooks
    4901.99.00.92 Rack-size paperback books
    4901.99.00.99 Other – e.g., soft cover literary books, including guidebooks
    4903.00.10.00 Children’s picture books
    4904.00.00.90 Music books
    4905.91.00.00 Atlases in book form
  • Audio recordings of printed books
    8524.32 Carrier medium – CD-ROM
    8524.51 Carrier medium – Magnetic tape
    8524.52.10.00  
    8524.53.10.00  
    8524.53.90.00  
  • Vehicles classified in the Customs Tariff under Chapter 87, including passenger vehicles, trailers, motor homes, snowmobiles, and motorcycles.

Appendix H

Goods Exempted From the Provincial Portion of the Harmonized Sales Tax (HST) - Nova Scotia

The chart below contains all of the goods found in the Customs Tariff by chapter, with classification numbers that beginning July 1, 2010, will be exempt from the provincial portion of the HST for Nova Scotia.

Customs Tariff Chapter and description of goods HS Code
39. Baby Pants 3926.20.99.30
42. Articles of apparel and clothing accessories of leather or of composition leather
For boys, girls, babies or children (see note 1)
4203.10.00.11
4203.10.00.12
4203.10.00.21
4203.10.00.22
4203.10.00.31
4203.10.00.32
4203.10.00.41
4203.10.00.42
4203.10.00.51
4203.10.00.52
4203.10.00.61
4203.10.00.62
4203.10.00.70
4203.10.00.99
4203.29.10.10
4203.29.10.20
4203.29.90.91
4203.29.90.92
4203.30.00.00
4203.40.00.00
43. Articles of apparel, clothing accessories and other articles of fur skin and artificial fur
For boys, girls, babies or children (see note 1)
4303.10.10.00
4303.10.20.00
4303.10.90.10
4303.10.90.20
4303.10.90.90
48. Feminine hygiene products and children’s diapers 4818.40.10.00
4818.40.90.10
4818.40.90.90
49. Printed books and newspapers 4901.10.00.10
4901.10.00.90
4901.91.00.11
4901.91.00.12
4901.91.00.21
4901.91.00.22
4901.99.00.21
4901.99.00.22
4901.99.00.40
4901.99.00.50
4901.99.00.60
4901.99.00.91
4901.99.00.92
4901.99.00.99
4902.90.00.21
4902.90.00.29
4903.00.10.00
4904.00.00.90
4905.91.00.00
61. Articles of Apparel and Clothing Accessories, Knitted or Crocheted
For boys, girls, babies or children (see note 1)
6101 - 6112
6113.00.90
6114
6115
6116.10.00
6116.91.00
6116.92.00.91
6116.92.00.92
6116.93.00.21
6116.93.00.22
6116.93.00.31
6116.93.00.32
6116.93.00.91
6116.93.00.92
6116.99.00
6117.10.90.00
6117.80.90.00
62. Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted
For boys, girls, babies or children (see note 1)





















*Not eligible if parts thereof
6201 - 6209
6210.10.90.00
6210.20.00.00
6210.30.00.00
6210.40.90
6210.50.90
6211.11.00.12
6211.11.00.22
6211.11.00.30
6211.11.00.90
6211.12.10.00
6211.12.90
6211.20.00.12
6211.20.00.14
6211.20.00.22
6211.20.00.24
6211.32.00
6211.33.10.00
6211.33.90.11
6211.33.90.12
6211.33.90.14
6211.33.90.19
6211.33.90.21
6211.33.90.24
6211.33.90.29
6211.33.90.91
6211.33.90.94
6211.33.90.99
6211.39.10.00
6211.39.90.00
6211.41.00
6211.42.00
6211.43.10.00
6211.43.20.00
6211.43.90.11 - 14
6211.43.90.19
6211.43.90.21
6211.43.90.22
6211.43.90.23
6211.43.90.24
6211.43.90.29
6211.43.90.91
6211.43.90.93
6211.43.90.94
6211.43.90.99
6211.49
6212 *
6213
6214.10.90.00
6214.20.90.00
6214.30.90
6214.40.00
6214.90.00
6215
6216.00.00.91
6216.00.00.92
6217.10.10.00
6217.10.90.00
64. Footwear, gaiters and; parts of such articles
For boys, girls, babies or children (see note 1)
Excluding specialized products such as ski boots
6401.92.30.00
6401.92.91.10
6401.92.91.90
6401.92.92.90
6401.99.12.00
6401.99.19.00
6401.99.20.00
6402.19.90.21
6402.19.90.22
6402.19.90.23
6402.19.90.31
6402.19.90.32
6402.19.90.33
6402.20.11.00
6402.20.19.10
6402.20.19.20
6402.20.19.30
6402.20.20.10
6402.20.20.20
6402.20.20.30
6402.91.90.21
6402.91.90.22
6402.91.90.23
6402.91.90.91
6402.91.90.92
6402.91.90.93
6402.99.90.21
6402.99.90.22
6402.99.90.23
6402.99.90.91
6402.99.90.92
6402.99.90.93
6403.19.20.31
6403.19.20.32
6403.19.20.33
6403.19.20.71
6403.19.20.72
6403.19.20.73
6403.19.90.90
6403.20.00.00
6403.51.00.21
6403.51.00.22
6403.51.00.91
6403.51.00.92
6403.51.00.93
6403.59.90.21
6403.59.90.22
6403.59.90.23
6403.59.90.91
6403.59.90.92
6403.59.90.93
6403.91.00.21
6403.91.00.22
6403.91.00.23
6403.91.00.31
6403.91.00.32
6403.91.00.91
6403.91.00.92
6403.91.00.93
6403.99.90.21
6403.99.90.22
6403.99.90.23
6403.99.90.31
6403.99.90.32
6403.99.90.91
6403.99.90.92
6403.99.90.93
6404.11.11.10
6404.11.11.20
6404.11.11.30
6404.11.19.21
6404.11.19.22
6404.11.19.23
6404.11.19.31
6404.11.19.32
6404.11.19.33
6404.11.91.10
6404.11.91.20
6404.11.91.30
6404.11.99.21
6404.11.99.22
6404.11.99.23
6404.11.99.31
6404.11.99.32
6404.11.99.33
6404.19.30.11
6404.19.30.12
6404.19.30.13
6404.19.30.91
6404.19.30.92
6404.19.30.93
6404.19.90.11
6404.19.90.12
6404.19.90.13
6404.19.90.91
6404.19.90.92
6404.19.90.93
6404.20.90.11
6404.20.90.12
6404.20.90.13
6404.20.90.91
6404.20.90.92
6404.20.90.93
6405.10.90.00
6405.20.20.00
6405.20.90.00
6405.90.00.90
6406.10.11.00
6406.10.19.00
6406.10.90.10
6406.10.90.90
6406.20.00.11
6406.20.00.12
6406.20.00.21
6406.20.00.22
6406.91.00.00
6406.99.20.00
6406.99.90.10
6406.99.90.90
65. Headgear and parts thereof For boys, girls, babies or children (see note 1) 6505.90.39.10
6505.90.39.20
6506.99.20.00
6504.00.90.10
6504.00.90.20
6504.90.40.00
6505.90.90.90
6506.10.90.10
6506.10.90.90
6506.99.10.00
6506.99.90.00
6507.00.00.00
85. Audio books
  • - on magnetic tape
  • - on CD / optical media
8523.29.90.90
8523.40.10.00
8523.40.90.00

Note 1

Children’s Clothing and Footwear

Boys – Up to and including Canada standard size 20, as well as clothing designed for boys, size small, medium, and large.

Girls – Up to and including Canada standard size 16, as well as clothing designed for girls, size small, medium, and large.

Children’s footwear up to and including girls size 6, boys size 6, as well as size small, medium and large.

Appendix I

Federal-Provincial Agreements Status as of July 1, 2010
  Provincial Sales Tax/Harmonized Sales Tax Provincial Sales Tax/Harmonized Sales Tax Tobacco Tax Tobacco Tax Liquor Markup Liquor Markup
Province Travellers Stream Postal/Courier/ Other Streams Travellers Stream Postal/ Courier/ Other Streams Travellers Stream Courier/ Other Streams
Newfoundland and Labrador HST implemented April 1, 1997 HST implemented April 1, 1997        
Nova Scotia HST implemented April 1, 1997 HST implemented April 1, 1997        
Prince Edward Island            
New Brunswick HST implemented April 1, 1997 HST implemented April 1, 1997 Implemented July 1, 1992 Implemented March 1, 1995 Implemented July 1, 1992 Implemented May 2, 1994
Québec PST implemented February 1, 1992 PST implemented June 1, 1994 Implemented February 1, 1992 Implemented June 1, 1994 Implemented August 1, 1994  
Ontario HST implemented July 1, 2010 HST implemented July 1, 2010 Implemented February 1, 1993   Implemented February 1, 1993  
Manitoba PST implemented July 1, 1993 PST implemented May 2, 1994 Implemented July 1, 1992 Implemented May 2, 1994 Implemented July 1, 1992 Implemented May 2, 1994
Saskatchewan PST implemented January 1, 2001 PST implemented April 1, 2001 Implemented July 1, 1993   Implemented July 1, 1993  
Alberta     Implemented September 1, 2003 Implemented September 1, 2003    
British Columbia HST implemented July 1, 2010 HST implemented July 1, 2010 Implemented October 1, 1992 Implemented April 1, 2004 Implemented October 1, 1992  

References

Issuing office Commercial Border Programs Division
Legislative references Federal-Provincial Fiscal Arrangements Act
P.C. 1992-1268
Headquarters file 7842
Other references D4-1-5, D5-1-1, D6-2-3, D6-2-6, D17-1-3, D17-1-22, D17-2-2
Superseded memoranda D D2-3-6, April 30, 2004