Last updated October 2026 · 2 min read
On this page 9 sections
Registered businesses generally recover GST/HST and QST as input tax credits. Rates for reference; the invoice shows the rates in force on the invoice date.
Canadian orders
GST/HST applies based on the province of delivery. Quebec deliveries are also subject to QST. Registered businesses can generally claim these taxes back as input tax credits. Provide your GST/HST and QST numbers when you open an account so they appear on invoices.
| Delivery province | Tax charged |
|---|---|
| Quebec | GST 5% + QST 9.975% |
| Ontario | HST 13% |
| NB, NL, NS, PEI | HST (provincial rate) |
| Alberta, territories | GST 5% |
| BC, Manitoba, Saskatchewan | GST 5%; PST is self-assessed or exempt for resale with a valid number |
Rates shown for reference. The invoice reflects the rates in force on the invoice date.
Provincial resale exemptions
Buyers in PST provinces purchasing for resale should provide their provincial registration number so PST is not charged.
US orders
Exports from Canada to the US are zero-rated for GST/HST. US state sales tax obligations sit with the buyer. Provide a resale certificate for your state (or a multistate certificate) for our records.
Environmental handling fees
Some provinces charge environmental handling fees (EHF) on electronics such as printers, computers and monitors. Where applicable, EHF is shown as a separate line on the invoice.
Keeping your certificates current
Tax registrations and resale certificates are kept on your account. Send updated documents when they change or expire. Orders placed without valid documents on file are invoiced with tax, and we cannot refund tax already charged once it has been remitted.
Quebec purchases
Orders delivered in Quebec carry GST and QST. Registered businesses claim GST as input tax credits and QST as input tax refunds. Our invoices show our GST and QST numbers so your claims are supported.
Pickup orders
Orders collected from our Montreal warehouse are taxed as Quebec sales, because delivery takes place in Quebec, unless you provide carrier documentation showing the goods are shipped outside the province.
US state sales tax overview
Five states have no statewide sales tax: Alaska (local taxes may apply), Delaware, Montana, New Hampshire and Oregon. In the other states, resale purchases are exempt when you hold a valid resale certificate. Many states accept the Streamlined Sales Tax (SST) certificate or the Multistate Tax Commission (MTC) uniform certificate. Every state page in our wholesale markets section lists the base rate and the certificate to use.
Exports
Goods exported outside Canada are zero-rated for GST/HST when we hold proof of export, such as the carrier's bill of lading or the export declaration. Import taxes in the destination country, such as VAT, are paid by the importer of record.
This page is general information, not tax advice. Ask your accountant about your specific situation.