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Canada has no general tax free shopping for visitors or residents. Sales tax is charged at the till, though basic groceries carry 0% GST/HST in every province and territory, and licensed duty-free shops sell to travellers leaving the country without most duties and taxes. Everything else, from a toonie-priced coffee to a laptop, gets taxed at the rate where the shop sits.
Where is tax free shopping in Canada real?
Two places, and both come with conditions. The first is your weekly grocery shop. The CRA calls basic groceries zero-rated, which means the tax rate is 0% and you pay nothing on things like milk, bread and vegetables. Not every food item counts, so if you sell food, check the CRA page on charging the tax before you set the rate.
The second is a duty-free shop. The Canada Border Services Agency licenses them and reports about 50 at land border crossings and international airports. You must be leaving Canada and you must take the goods out straight away. So if you buy a bottle at the airport and then stay in the country, you’ve missed the point of the shop entirely, and you can’t treat the purchase as tax free.
Duty-free doesn’t mean every charge goes away. The CBSA notes that other taxes, such as excise taxes, may still apply. Read the shelf tag as well as the sign.
What tax do you pay on a normal purchase?
The shop’s location sets the rate. The table shows the tax on a $100 purchase of an ordinary taxable item, using the standard rates.
| Where you shop | Tax on $100 |
|---|---|
| Alberta, Yukon, Northwest Territories, Nunavut | $5.00 GST |
| British Columbia (5% GST and 7% PST) | $12.00 |
| Saskatchewan (5% GST and 6% PST) | $11.00 |
| Ontario | $13.00 HST |
| Nova Scotia | $14.00 HST |
| New Brunswick, Newfoundland and Labrador, PEI | $15.00 HST |
Manitoba charges its own 7% retail sales tax, and Quebec charges the QST at 9.975% on the price before the GST. The GST/HST calculator adds the tax for a price you have in mind. The GST and PST calculator handles British Columbia, Saskatchewan and Manitoba, and the GST and QST calculator handles Quebec.
Put the table to work. A $400 pair of boots costs $20 in tax in Alberta and $56 in Nova Scotia. That’s a $36 gap on the same pair, which explains why people talk about “cheaper” provinces, but it doesn’t mean the boots are tax free anywhere.
Can a tourist get the tax back?
No. The CRA states that a non-resident visitor can’t claim a rebate of the GST/HST paid on purchases in Canada. If a shop or website promises a tourist tax refund, read the exact terms first, because the CRA page doesn’t back a general one.
Rebates do exist for sponsors and organizers of foreign conventions and for non-resident exhibitors, but that’s a different matter from a tourist buying souvenirs.
A worked example with an ordinary basket
Picture a $100 purchase of clothes and a $100 grocery bill, both in Ontario. The clothes cost $113, because HST is $13. The groceries cost $100, because basic groceries carry 0%. So the tax on your $200 spend is $13, or 6.5% overall.
Now say the price tag already includes tax and reads $113. The HST reverse calculator shows $100 before tax and $13 of HST inside it. That trick helps when you want to compare a shelf price in one province with a price in another.
Does a sale price change the tax?
Yes, in your favour. Tax is charged on the price you actually pay, so a $100 item marked 20% off is $80, and Ontario HST on that is $10.40 for a $90.40 total. Run your own numbers through the discount calculator first, then add the tax on top of the reduced price.
Ways to keep the tax bill down
Honest ones are few. Buy groceries, not prepared food, where you can. Use sales, since the tax comes after the discount. And be wary of any site promising tax free shopping in Canada without a condition. We can’t confirm prices, coupon codes or store rankings, so this page doesn’t offer them.
Mistakes to avoid
- Assuming duty-free means tax-free on everything you carry home.
- Expecting a refund at the airport because you’re a visitor.
- Applying the British Columbia 12% rate to every item, since some goods are exempt from one of the two taxes.
- Using an old rate. Nova Scotia’s HST fell to 14% on 1 April 2025.
What this page is based on
Rules on zero-rated goods, the visitor rebate and duty-free shops come from Canada Revenue Agency and Canada Border Services Agency pages, read on 30 September 2026. Rates come from the CRA rate table. This site has no link to either agency or to any government.
Frequently asked questions
Is there tax free shopping in Canada?
Not in general. Basic groceries are taxed at 0%, and duty-free shops sell to travellers who leave Canada immediately.
Can tourists get a GST/HST refund?
No. The CRA says non-resident visitors cannot claim a rebate of GST/HST paid on purchases made in Canada.
What is a zero-rated item?
One taxed at 0% GST/HST throughout Canada. Basic groceries are the usual example.
Are duty-free shops completely free of tax?
Not completely. They sell free of certain duties and taxes, but other taxes such as excise taxes may still apply.
What is the sales tax on $100 in Ontario?
HST is $13, so the total is $113. Alberta charges only 5% GST, which is $5.
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