| Categories and Commodities |
Duty
U.S. |
Duty
Other |
GST (HST)* |
PST |
Category 1
- Carpeting
- Life jackets and belts
- Skates (ice and roller)
- Sleeping bags
- Textile articles (bedding, linen, towels, curtains)
|
0% |
20% |
5% (*) |
|
Category 2
|
0% |
18% |
5% (*) |
|
Category 3
- Basic groceries (non-taxable)
- Bread
- Cakes and pies
- Other baked goods (pkgs. of 6 or more)
- Canned food goods
- Dairy products (maximum $20) including:
- Butter
- Cheese
- Ice cream
- Cream
- Yogurt
- Eggs (maximum 2 dozen)
- Fish and seafood
- Fresh or frozen fruit and vegetables
- Fruit and vegetable juices (large containers)
- Meat fresh or frozen (maximum 20 kg) including:
- Chicken (maximum 10 kg)
- Turkey (1 whole or maximum 10 kg of parts)
- Beef and other meats
- Medications
- Milk
- Pasta
|
0% |
7% |
0% |
N/A |
Category 4
- Articles of plastic, rubber, steel, wood
- Auto parts
- Baby carriages
- Beauty aids, cosmetics and toiletries
- Bicycles and tricycles
- Canoes/rowboats
- Cookware (stainless steel)
- Electrical ranges
- Gas barbecues
- Golf clubs and balls
- Groceries (taxable)
- Candy
- Snack foods
- Soft drinks
- Household batteries
- Lightbulbs and light fixtures
- Lubricating oils
- Luggage
- Pot pourri
- Refrigerators
- Speakers
- Sports and exercise equipment
- Sunglasses
- Televisions
- Tires
- Tools (electric handheld)
- Vacuum cleaners
- Watches (under $50)
- Miscellaneous goods not elsewhere specified
- Candles
- Ceramic tableware (dishes) and kitchenware
- Cleansers and other cleaning preparations
- Coffeemakers
- Dishwashers
- Furniture
- Machinery for working wood (wood planer, tablesaw, chainsaw)
- Paints and varnishes
- Paper products
- Pet foods
- Photographic film
- Single use cameras
- Wallets and purses (leather)
|
0% |
8% |
5% (*) |
|
Category 5
- Audio and video cassette recorders
- Audio and video tapes
- Antiques (must exceed an age of 100 years)
- Breadmaker
- Calculators (electronic)
- Cameras, lenses and flashes
- Clothes dryers
- Compact discs
- Compact and video disc players
- Computers and related equipment
- Display units
- Keyboards
- Modems
- Printers
- Scanners
- Software (on CD-ROM, disk, tape)
- Curling irons
- Electric shavers
- Fax and answering machines
- Flashlights
- Glass and glassware
- Hair dryers
- Irons (clothes)
- Microwave ovens
- Motorcycle parts
- Rice cooker
- Sewing machines
- Telephones (Portable and cellular)
- Toasters
- Tools (pneumatic powered only)
- Toys
- Video cameras
- Video games and video game units
|
0% |
0% |
5% (*) |
|
Category 6
|
|
|
|
|
Category 7
|
0% |
0% |
5% |
N/A |
- Provincial Taxes will be collected on these categories where an agreement between the Federal and Provincial governments exists.
(*) The Harmonized Sales Tax (HST) will be collected where an agreement exists.