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This federal tax of 5% is added to almost every transaction for consumer goods and services. Groceries are the major exception (but note that non-food items bought in a grocery store are subject to GST, and that "junk food" such as pop, chips, and baked treats purchased in quantities less than 6 is also taxed).
This tax is added to most consumer products, restaurant, and bar checks. Exceptions include groceries, books, magazines, newspapers and -- in some provinces -- accommodation. The Provincial Sales Tax varies by province as follows, the 3 Territories have no such tax:
|New Brunswick||see HST|
|Nova Scotia||see HST|
|Prince Edward Island||10%|
|Newfoundland & Labrador||see HST|
This harmonized tax of 13% is charged on goods and services in Nova Scotia, New Brunswick and Newfoundland in place of both the GST and PST.
British Columbia moved from their existing PST and GST to a 12% HST on July 1, 2010, although the HST is currently being challenged in the courts. (August 2010)
Ontario moved to a 13% HST effective July 1st 2010. For more information, please read the traveller article "Ontario: Taxes"
The price paid at the check out counter will be different from the number quoted on the price tag. The reason is that GST and PST (or HST) are added at the cash register. Individual restaurants have the option of either including GST in their prices or adding it later; check the menu to see which policy is followed. (Most restaurants add GST to the final bill.) The price per litre of gasoline (petrol) includes all applicable taxes.
Many Niagara Falls tourist establishments have been charging a 3% tax called a "DESTINATION MARKETING FEE". (DMF or DMDF)
"...the fee is voluntary and that if visitors don't like it, they can request not to pay it and it must be removed from their bills."
Please note: this rebate program ended April 1, 2007.