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

Sales Tax on Foodservice Meals

Province Meals Alcoholic Beverages Non-Alcoholic Beverages Equipment PST Application

Alberta

5% GST

5% GST

5% GST

5% GST

No Provincial Sales Tax

British Columbia

5% GST

10% PST + 5% GST

5% GST

5% GST

Parallel – No provincial sales tax on restaurant meals

Manitoba

8% Retail Sales Tax + 5% GST 8% Retail Sales Tax + 5% GST 8% Retail Sales Tax + 5% GST 8% Retail Sales Tax + 5% GST Parallel *Manitoba Legislation requires retailers to state the GST excluded price on which GST is calculated.

New Brunswick

13% HST

Scheduled increase: 15%
HST – July 1/16

13% HST

Scheduled increase: 15%
HST – July 1/16

13% HST

Scheduled increase: 15%
HST – July 1/16

13% HST

Scheduled increase: 15%
HST – July 1/16

HST applied on total bill(Businesses receive 13% input tax credits, Changes to 15% as of July 1/16)

Newfoundland & Labrador

13% HST

Scheduled increase: 15%
HST – July 1/16

13% HST

Scheduled increase: 15%
HST – July 1/16

13% HST

Scheduled increase: 15%
HST – July 1/16

13% HST

Scheduled increase: 15%
HST – July 1/16

HST applied on total bill(Businesses receive 13% input tax credits, Changes to 15% as of July 1/16)

Nova Scotia

15% HST 15% HST 15% HST 15% HST HST applied on total bill(Businesses receive 15% input tax credits)

Ontario

13% HST (Point of Sale rebate of 8% on prepared meals $4.00 and under) 13% HST 13% HST (8% Point of Sale rebate applies if purchased with a meal $4.00 or under) 13% HST HST applied on total bill(Businesses receive 13% input tax credits)

P.E.I.

14% HST 14% HST 14% HST 14% HST HST applied on total bill(Businesses receive 14% input tax credits)

Quebec

9.975% Quebec Sales Tax + 5% GST 9.975% Quebec Sales Tax + 5% GST 9.975% Quebec Sales Tax + 5% GST 9.975% Quebec Sales Tax + 5% GST Parallel

Saskatchewan

 

6% Retail Sales Tax + 5% GST

 

10% PST + 5% GST

 

6% PST +
5% GST

 

6% PST + 5% GST

Parallel

N.W.T.

5% GST 5% GST 5% GST 5% GST Only GST on total bill

Nunavut

5% GST 5% GST 5% GST 5% GST Only GST on total bill

Yukon

5% GST 5% GST 5% GST 5% GST Only GST on total bill

Updated April 4, 2017

Definitions:

Parallel tax method: GST and PST are calculated separately on the total bill then added to the total bill to give the grand total.
Cascading tax method: GST is calculated on the total bill, then sub-totalled, the PST is calculated on the sub-total and added, to give the grand total.

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