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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.
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 |
We couldn’t confirm from an official page which provincial taxes the border collects in those last four provinces, 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.
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.
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.
Where do the numbers come from?
Sales tax rates come from the Canada Revenue Agency’s rates table, checked on 29 September 2026. The import rules, thresholds and broker facts come from the CRA and the Canada Border Services Agency web pages. The Nova Scotia HST rate is 14% since April 1, 2025. 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.
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.
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.
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.
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.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.