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Import tax in Canada starts with GST. The Canada Border Services Agency (CBSA) collects it at the border on most goods you bring in, and it’s worked out on the value of the goods plus any duty and excise tax. On a $300 item bought for delivery to Alberta, that’s $15 of GST.
What tax do you pay when goods come into Canada?
Three things can be added to the price of an import: customs duty, excise tax on some goods, and sales tax. Duty depends on what the item is and where it was made, and the CBSA calculates it on the value in Canadian dollars. Sales tax is charged on top of that, including the duty.
That last point surprises people. If a $300 jacket carries $30 of duty, the sales tax applies to $330, not $300. In Alberta that’s $16.50 of GST, for a total of $346.50. In Ontario it’s 13% of $330, which is $42.90 of HST, for a total of $372.90.
The importer of record pays. For a parcel that’s you, the person receiving it, and the tax is collected at the same moment as the duty.
How much sales tax applies by province?
The federal part is the 5% GST everywhere. In the provinces that use HST, the provincial part is added for goods brought in for personal use, according to the CRA. These are the rates on the CRA table for 2026.
| Where you live | Rate charged |
|---|---|
| Alberta, Yukon, Northwest Territories, Nunavut | 5% GST |
| Ontario | 13% HST |
| Nova Scotia | 14% HST |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST |
| British Columbia, Saskatchewan, Manitoba, Quebec | 5% GST, plus a provincial sales tax handled by each province |
On the last row, the CBSA says on its courier low value shipment tax page that it has signed agreements with provincial governments, and that provincial tax is charged on taxable non-commercial imports for residents of participating provinces. The page says PST follows the point of importation: if goods enter through your province of residence, that province's rate applies, while HST applies to taxable non-commercial imports by residents of participating provinces. It does not name the provinces with agreements, so ask the courier or check with the province before you budget.
What does a $300 purchase really cost?
Here’s the sales tax part, taken from the GST/HST calculator. In Ontario, $300 attracts $39.00 of HST, for a total of $339.00. In Alberta, it attracts $15.00 of GST, for $315.00.
That’s the price with tax and no duty. If the item is dutiable, add the duty first and then work out the tax on the total. To go the other way, from a total you were charged back to the price, the HST reverse calculator does it.
Which shipments escape the tax?
Some small ones do. The CRA treats goods worth $20 or less sent by mail or courier to an address in Canada as non-taxable, with exceptions for excisable goods, some publications and things first bought from a Canadian retailer. The CBSA also lists gifts from abroad worth $60 or less as exempt from GST.
Don’t build a plan on these. Whether something counts as a gift, and what the shipment is worth once shipping is included, is for the CBSA to decide at the border.
What if the bill at the door is bigger than you expected?
It happens, usually with a parcel from an online shop that quoted a low price and left the border costs to you. Priya in Winnipeg orders a $120 pair of boots from a small overseas seller and finds $35 owing when the courier arrives. Part of that is tax, part may be duty, and part is often the courier’s own handling fee. A few bucks each is nothing, but together they turn a bargain into an ordinary price.
Ask for the breakdown before you pay. Keep the invoice and the shipping receipt, because the value declared on the shipment drives the whole calculation. If the declared value looks wrong, tell the courier straight away, since fixing a mistake is easier before the parcel is released than after.
Where do brokers and courier fees come in?
Couriers and customs brokers often add a clearance fee. The CBSA says those fees are separate from duty and tax, are a private matter between you and the company, and are outside its control. So a bill can hold three parts: duty, tax and a fee.
A customs broker is the only kind of agent allowed to account for goods and pay duty for you under the Customs Act. You can also pay duties and taxes yourself at a CBSA office that offers this service for courier shipments. Ask the courier what it charges before the parcel ships, not after.
Do the 2026 counter-tariffs on U.S. goods change the bill?
They can, for goods on the government's list. The Department of Finance says Canada's counter tariffs on U.S. products came into force on September 8, 2026. Whether an item is caught depends on the Complete List of U.S. Products Subject to Counter Tariffs, so a U.S. product that is not on that list may not be subject to them. Finance's page also notes that other surtaxes, such as the steel derivative and China surtaxes, can apply to other goods.
The page is written for businesses and importers. It does not say how the measures treat an individual who orders a parcel for personal use, and it gives no rates, so we do not quote any. Look up your product's tariff item on the list or ask the courier before you assume a U.S. order is untouched. Finance also lists relief: remission for certain uses such as health care, manufacturing and agriculture runs until June 30, 2028, and you can ask for case-by-case relief. Our small business write-offs guide covers how a business treats the cost once it is paid.
What if you’re importing for a business?
A GST/HST registrant can usually claim the tax paid at the border back as an input tax credit, if the goods are used in commercial activity and the registrant was the importer. The tax still gets paid on arrival, so it’s a cash flow cost until the return is filed.
For the whole picture of sales tax on your own sales, look at the GST/HST calculator again with your prices, and at the payroll remittance calculator if you also have staff. Tariff codes and duty rates are the part we can’t calculate for you: they sit in the CBSA’s tariff, and we didn’t confirm any rate for a named product.
Our sources
Checked in November 2026: the CRA's GST/HST rates table (Nova Scotia is 14% since April 1, 2025), the CBSA's page on taxes for courier low value shipments, and the Department of Finance's page on tariff relief for goods from the U.S. for the September 8, 2026 counter tariffs. The small parcel thresholds and broker facts come from the CRA and CBSA pages read in earlier checks, so confirm them with the CBSA before you rely on them. This site has no connection with the CRA, the CBSA or any government.
Frequently asked questions
Who pays the tax on imported goods?
The owner or importer of record pays. For a personal parcel that is the person receiving it, and the tax is collected with any duty. A broker or the courier may pay at the border first and bill you, often with a handling fee on top.
Is tax charged on the duty as well?
Yes. GST/HST is worked out on the value of the goods including duty and excise tax. A $300 item with $30 of duty has sales tax charged on $330, which is $16.50 of GST in Alberta and $42.90 of HST in Ontario.
Are small parcels exempt?
The CRA treats mail or courier goods worth $20 or less as non-taxable, with exceptions. The CBSA also exempts gifts from abroad worth $60 or less from GST. The CBSA decides at the border how a shipment is valued and classified, so do not build a plan on these limits.
Are courier clearance fees part of the tax?
No. The CBSA says they are separate, are set by the courier or broker, and are outside its control. A bill can hold three parts: duty, sales tax and a private fee. Ask the courier what it charges before the parcel ships.
Can a business get the import tax back?
A GST/HST registrant can usually claim it as an input tax credit if it imported the goods and uses them in commercial activity. The tax is paid at the border, so it is a cash flow cost until the return is filed.
Do the 2026 U.S. counter tariffs apply to my order?
Possibly, if the product is on the government's list. Finance says the counter tariffs came into force on September 8, 2026 and depend on the Complete List of U.S. Products Subject to Counter Tariffs. Check your tariff item or ask the courier before ordering.
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