Business & Finance - Chart

Sales taxes on food & beverages




The chart below has been compiled by the Canadian Restaurant and Foodservices Association 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	12% HST	12% HST	12% HST	12% HST	HST applied on total bill (Businesses receive 12% input tax credits)
Manitoba	7% Retail Sales Tax + 5% GST	7% Retail Sales Tax + 5% GST	7% Retail Sales Tax + 5% GST	7% 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	13% HST	13% HST	13% HST	HST applied on total bill (Businesses receive 13% input tax credits)
Newfoundland & Labrador	13% HST	13% HST	13% HST	13% HST	HST applied on total bill (Businesses receive 13% input tax credits)
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.	10% PEI Revenue Tax + 5% GST	10% PEI Revenue Tax + 5% GST	10% PEI Revenue Tax + 5% GST	10% PEI Revenue Tax + 5% GST	Cascading
Quebec	7.5% Quebec Sales Tax + 5% GST (As of Jan. 1, 2011 increase to 8.5% + 5% GST) (As of Jan. 1, 2012 increase to 9.5% + 5% GST)	7.5% Quebec Sales Tax + 5% GST (As of Jan. 1, 2011 increase to 8.5% + 5% GST) (As of Jan. 1, 2012 increase to 9.5% + 5% GST)	7.5% Quebec Sales Tax + 5% GST (As of Jan. 1, 2011 increase to 8.5% + 5% GST) (As of Jan. 1, 2012 increase to 9.5% + 5% GST)	7.5% Quebec Sales Tax + 5% GST (As of Jan. 1, 2011 increase to 8.5% + 5% GST) (As of Jan. 1, 2012 increase to 9.5% + 5% GST)	Cascading
Saskatchewan	5% GST	10% + 5% GST	5% GST	5% PST	Parallel - No provincial sales tax on restaurant meals
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

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.