Provincial Sales Tax (PST)
All goods purchased in Ontario are subject to 8 percent provincial sales tax (PST); this does not apply on services or accommodations.
Goods and Services Tax (GST)
Canada’s goods and services tax (GST) is 6 percent, which is applied to the majority of goods and services in Canada, including food and beverages and hotel and motel accommodations.
Room Tax
A 5 percent provincial tax is added on most accommodations (in place of PST), as well as the 6 percent GST
Food Service
All food and non-alcoholic beverages are subject to 6 percent GST and 8 percent PST when dining in restaurants. All alcoholic beverages are subject to 10 percent tax.
GST Rebate (NO LONGER AVAILABLE)
Non residents of Canada can apply for a GST rebate on many items purchased from Canada. A rebate can be claimed on purchases of $200.00 or more, before taxes, as long as the goods are exported within 60 days of purchase. Please note to make a claim, individuals must have original receipts totalling over $50.00 or more before taxes. You will be asked to produce two pieces of valid identification for proof of non-residency. One of the two pieces of id must be photo identification. Rebate forms can be obtained at the Canadian border, Canadian Duty Free Shops, and at Tourist Information Centres. Instant cash rebates can be claimed at Canadian Duty Free Shops. For more information or to obtain a copy of the brochure Tax Refund for Visitors to Canada call 1-800-668-4748.
Please note items that do not qualify for a GST rebate include: groceries, entertainment, alcoholic beverages, tobacco, and fuel for vehicles.