Canada: About Goods and Service Tax (GST), Harmonized Sales Tax (HST), and Quebec Sales Tax (QST)
Last updated, December 2023

The Goods and Services Tax (GST) is a tax paid on most goods and services sold or provided in Canada. In New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island, the GST has been blended with the provincial sales tax and is called the Harmonized Sales Tax (HST).


The Quebec Sales Tax (QST) is a tax that you may be required to pay on goods and services purchased in Quebec if your billing address is set within the province of Quebec. For more information regarding the input tax credits/input tax refunds on the QST charged by a supplier registered under the general system (supplier operating within Quebec that is registered for QST purposes), please see the following link to Revenu Quebec's official information page: Input Tax Credits (ITCS) and Input Tax Refunds (ITRS).


TikTok is responsible for determining, collecting and remitting GST/HST/QST on the supply of TikTok Ads in Canada. Advertisers will be charged the appropriate tax for the province or territory in which their business is located, as determined by the billing address provided by the Advertiser. Below is a summary of the current taxes and rates that apply in each province or territory for TikTok Ads Canada.


Province

Federal/Combined Rate

Provincial Rate

Alberta

5% GST


British Columbia

5% GST


Manitoba

5% GST


New Brunswick

15% HST


Newfoundland and Labrador

15% HST


Nova Scotia

15% HST


Northwest Territories

5% GST


Nunavut

5% GST


Ontario

13% HST


Prince Edward Island

15% HST


Quebec

5% GST

9.975% QST

Saskatchewan

5% GST


Yukon

5% GST



Note: TikTok is not able to advise you on tax matters. Please contact your local tax adviser or tax authorities for any tax questions in accordance to your tax jurisdictions.


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