| Sales taxes of food and beverages |
The chart below explains 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 |
0 |
0 |
0 |
0 |
Only GST applied on total bill
of sale |
British Columbia |
0 |
10% + GST |
0 |
7% |
Parallel |
Manitoba |
7% |
7% + GST |
7% |
7% |
Parallel *Manitoba Legislation
requires retailers to state the GST excluded
price on which GST is calculated. |
New Brunswick |
14% HST |
14% HST |
14% HST |
14% HST |
HST applied on total bill (Businesses
receive full 14% input tax credits) |
Newfoundland & Labrador |
14% HST |
14% HST |
14% HST |
14% HST |
HST applied on total bill (Businesses
receive full 14% input tax credits) |
Nova Scotia |
14% HST |
14% HST |
14% HST |
14% HST |
HST applied on total bill (Businesses
receive full 14% input tax credits) |
Ontario |
8% (on prepared meals incl. Soft
drinks, over $4) |
10% - Licensed establishment 12%
- retail outlet + GST |
8% (except when purchased with
a meal for less than $4) |
8% |
Parallel |
PEI |
10% ($0.25 diminimus) |
10% + GST |
10% |
10% |
Cascading |
Quebec |
7.5% |
7.5% + GST |
7.5% |
7.5% |
Cascading |
Saskatchewan |
0 |
10% + GST |
0 |
6% |
Parallel |
NWT |
0 |
0 |
0 |
0 |
Only GST on total bill |
Nunavut |
0 |
0 |
0 |
0 |
Only GST on total bill |
Yukon |
0 |
0 |
0 |
0 |
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.
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