The information below has been compiled by Restaurants Canada to explain how sales taxes impact foodservice operations in each province and territory.
Alberta
Meals: 5% GST
Alcoholic beverages: 5% GST
Non-alcoholic beverages: 5% GST
Equipment: 5% GST
Provincial sales tax application: No provincial sales tax
British Columbia
Meals: 5% GST
Alcoholic beverages: 10% PST + 5% GST
Non-alcoholic beverages: 5% GST
Equipment: 5% GST
Provincial sales tax application: Parallel — No provincial sales tax on restaurant meals
Manitoba
Meals: 7% Retail Sales Tax + 5% GST
Alcoholic beverages: 7% Retail Sales Tax + 5% GST
Non-alcoholic beverages: 7% Retail Sales Tax + 5% GST
Equipment: 7% Retail Sales Tax + 5% GST
Provincial sales tax 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
Provincial sales tax 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
Provincial sales tax 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
Provincial sales tax 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: 13% HST
Provincial sales tax application: HST applied to total bill (businesses receive 13% input tax credits)
Prince Edward Island
Meals: 15% HST
Alcoholic beverages: 15% HST
Non-alcoholic beverages: 15% HST
Equipment: 15% HST
Provincial sales tax application: HST applied to total bill (businesses receive 15% 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
Provincial sales tax application: Parallel
Saskatchewan
Meals: 6% PST + 5% GST
Alcoholic beverages: 10% PST + 5% GST
Non-alcoholic beverages: 6% PST + 5% GST
Equipment: 6% PST + 5% GST
Provincial sales tax application: Parallel
Northwest Territories
Meals: 5% GST
Alcoholic beverages: 5% GST
Non-alcoholic beverages: 5% GST
Equipment: 5% GST
Provincial sales tax application: Only GST on total bill
Nunavut
Meals: 5% GST
Alcoholic beverages: 5% GST
Non-alcoholic beverages: 5% GST
Equipment: 5% GST
Provincial sales tax application: Only GST on total bill
Yukon
Meals: 5% GST
Alcoholic beverages: 5% GST
Non-alcoholic beverages: 5% GST
Equipment: 5% GST
Provincial sales tax application: Only GST on total bill