Sales Taxes on Food and Beverages

Published July 20, 2016

The information below has been compiled by Restaurants Canada to explain how sales taxes are applied to foodservice meals in each province.

Alberta

Meals: 5% GST
Alcoholic Beverages: 5% GST
Non-Alcoholic Beverages: 5% GST
Equipment: 5% GST
PST Application: No Provincial Sales Tax

British Columbia

Meals: 5% GST
Alcoholic Beverages: 10% PST + 5% GST
Non-Alcoholic Beverages: 5% GST
Equipment: 5% GST
PST Application: Parallel – No provincial sales tax on restaurant meals

Manitoba

Meals: 8% Retail Sales Tax + 5% GST
Alcoholic Beverages: 8% Retail Sales Tax + 5% GST
Non-Alcoholic Beverages: 8% Retail Sales Tax + 5% GST
Equipment: 8% Retail Sales Tax + 5% GST
PST Application: Parallel *Manitoba Legislation requires retailers to state the GST excluded price on which GST is calculated

New Brunswick

Meals: 15% HST
Alcoholic Beverages: 15% HST
Non-Alcoholic Beverages: 15% HST
Equipment: 15% HST
PST Application: HST applied to total bill (businesses receive 15% input tax credits)

Newfoundland & Labrador

Meals: 15% HST
Alcoholic Beverages: 15% HST
Non-Alcoholic Beverages: 15% HST
Equipment: 15% HST
PST Application: HST applied to total bill (businesses receive 15% input tax credits)

Nova Scotia

Meals: 15% HST
Alcoholic Beverages: 15% HST
Non-Alcoholic Beverages: 15% HST
Equipment: 15% HST
PST Application: HST applied to total bill (businesses receive 15% input tax credits)

Ontario

Meals: 13% HST (point of sale rebate of 8% on prepared meals $4.00 and under)
Alcoholic Beverages: 13% HST
Non-Alcoholic Beverages: 13% HST (8% point of sale rebate applies if purchased with a meal $4.00 and under)
Equipment: 15% HST
PST Application: HST applied to total bill (businesses receive 13% input tax credits)

Prince Edward Island

Meals: 14% HST
Alcoholic Beverages: 14% HST
Non-Alcoholic Beverages: 14% HST
Equipment: 14% HST
PST Application: HST applied to total bill (businesses receive 14% input tax credits)

Quebec

Meals: 9.975% Quebec Sales Tax + 5% GST
Alcoholic Beverages: 9.975% Quebec Sales Tax + 5% GST
Non-Alcoholic Beverages: 9.975% Quebec Sales Tax + 5% GST
Equipment: 9.975% Quebec Sales Tax + 5% GST
PST Application: Parallel

Saskatchewan

Meals: 6% Retail Sales Tax + 5% GST
Alcoholic Beverages: 10% PST + 5% GST
Non-Alcoholic Beverages: 6% PST + 5% GST
Equipment: 6% PST + 5% GST
PST Application: Parallel

Northwest Territories

Meals: 5% GST
Alcoholic Beverages: 5% GST
Non-Alcoholic Beverages: 5% GST
Equipment: 5% GST
PST Application: Only GST on total bill

Nunavut

Meals: 5% GST
Alcoholic Beverages: 5% GST
Non-Alcoholic Beverages: 5% GST
Equipment: 5% GST
PST Application: Only GST on total bill

Yukon

Meals: 5% GST
Alcoholic Beverages: 5% GST
Non-Alcoholic Beverages: 5% GST
Equipment: 5% GST
PST Application: Only GST on total bill

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