Postal Program -- Goods and services tax (GST) and harmonized sales tax (HST)

GST (in all provinces except the three listed below): You must pay the 6% goods and services tax (GST) on most goods you bring into Canada. This includes items you receive in the mail.

HST (in Newfoundland/Labrador, Nova Scotia or New Brunswick): If you live in one of these provinces, you must pay the 14% harmonized sales tax (HST).

• If you import commercial goods into one of these three provinces, you pay only the 6% federal portion of the HST through the Canada Border Services Agency (CBSA).
  • You must then self-assess the 8% provincial component of the HST.

Provincial sales tax (PST)
The provincial sales tax (PST) is not assessed on commercial importations (only on personal importations).

Foreign-registered publishers
Foreign-registered publishers are the only institutions outside of Canada allowed to pre-collect the GST and the 6% federal portion of the HST.

• These amounts can be collected only on books, newspapers, magazines, periodicals, and similar printed matter.
• Other, non-printed items imported from a publisher will be subject to the full GST when the item is imported.