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How Tax Is Calculated

Items sold by Amazon.ca

General Guidelines

The amount of tax charged depends on many factors, including the destination of the shipment and the type of item purchased. All items shipped to destinations in Canada are subject to Canadian Goods and Services Tax ("GST") at 5%. In addition, the following Provincial Sales Tax ("PST") or Harmonized Sales Tax ("HST") might apply, depending on the item and the destination of the shipment:

  • Nova Scotia:  HST at 15% (including GST portion)
  • New Brunswick, Newfoundland and Ontario: HST at 13% (including GST portion)
  • Prince Edward Island: HST at 14% (including GST portion)
  • British Columbia: Provincial Sales Tax ("PST") at 7%
  • Quebec: Quebec Sales Tax ("QST") at 9.975% (effective January 1, 2013)
  • Manitoba: Retail Sales Tax ("RST") at 7%

Any orders that are shipped on or after April 1, 2013 will be charged applicable taxes based on the above rates unless otherwise noted.

If you purchase an item and have it shipped to a province other than the ones listed above, you might be required to self-assess PST and remit the amount in accordance with the applicable law of that province.

Books are exempt from PST and the provincial portion of HST, but certain items (such as calendars and journals) are not exempt. For item shipped to HST provinces, the tax on books will be shown as HST and calculated at the 5% GST rate.

Generally, tax is calculated on the total selling price of each individual item. In accordance with applicable tax laws, the total selling price of an item generally will include item-level shipping and handling charges, item-level discounts, gift-wrap charges, and an allocation of order-level shipping and handling charges and order-level discounts.

Note that many factors can change between the time you place an order and the time your order is shipped, which could affect the calculation of taxes. Therefore, the amount appearing on your order as "Estimated Tax" can differ from the taxes ultimately charged when your order ships.

No tax is charged when purchasing gift certificates; however, purchases paid for with gift certificates can be subject to tax.

Orders sent to addresses outside Canada are not subject to Canadian GST, HST, or PST/RST/QST, but they can be subject to local taxes and customs charges.

PST-Exempt Customers/Resellers

If the goods you've ordered are being acquired by you as inventory or for purposes of resale, those goods can be exempt from certain provincial sales taxes. To take advantage of your tax-exempt status, after you receive your order, fax us your e-mail address, order number, and acceptable proof of your order's exempt status based on the province to which the items will be shipped.

  • Manitoba: For items shipped to Manitoba, you must provide us with either a Manitoba PST Purchase Exemption Certificate or your Manitoba PST Vendor Registration Certificate Number.

Mark your fax "Attn: PST-Exempt."

Our fax number is 1-206-266-2005. After we receive the necessary information, we'll reverse the PST charged on your order. Please note that you must contact us after placing each order, to make sure the PST is reversed.

GST-Exempt Customers/Provincial Governments

If you're a provincial-government department, Crown Corporation, board, commission, or agency that's eligible to make purchases without paying GST, in order to take advantage of your tax-exempt status, you'll need to provide us with the following information by fax after you receive your order:

Your e-mail address and/or order number
Certification: This is to certify that the property and/or services ordered/purchased hereby are being purchased by (Name of Provincial/Territorial-Government Department or Institution) with Crown funds, and therefore are not subject to Goods and Services Tax. (Signature of Authorized Official)

Mark your fax "Attn: GST-Exempt."

Our fax number is 1-206-266-2005. After we receive the necessary information, we'll reverse the GST charged on your order. Please note that you must contact us after placing each order, to make sure the GST is reversed.

Items sold by Marketplace sellers

Marketplace sellers are responsible for the sales tax on any items sold on www.amazon.ca. If you have further questions about a particular Marketplace seller's tax practices, feel free to contact the seller directly.

Contacting Your Seller

Before Order: From the product listing, click the seller's name. You'll be taken to their At a Glance page where you'll find information about the seller and a "Contact this seller" link. The seller will respond to you via e-mail.

After Order: Visit the Order Summary by clicking on "View order" in Your Account and click on the Problem with this order? button. Then click the Contact Seller button to send an e-mail. If you have shipping questions or need to cancel your order, the seller should be able to help you understand the options at the time you send your message.

Digital Goods

Tax on Items Purchased from Select Amazon Sellers

Kindle books, subscriptions and active content titles sold by various publishers are subject to tax based on the publisher's tax reporting obligations and the taxability of digital books in those provinces. As a result, tax for Kindle books sold by the publisher may differ from the tax to which you've been accustomed for Kindle products.

Learn more about Canadian Goods and Services Tax ('GST'), Provincial Sales Tax ('PST'), Harmonized Sales Tax ('HST') and how the destination and type of item purchased impacts the amount of tax charged.