GST, HST and PST on motorcycle gear from another province, the US or the EU: what you pay and who collects it

ALLR’s landed price does not include GST, HST or PST. It adds shipping, estimated duty and a brokerage allowance to the item price, and stops there, because the sales tax you owe depends on where you live and, for some provinces, on where the goods enter the country. This guide fills that gap. The rates are fixed by province (5% GST in eight jurisdictions, HST of 13% to 15% in five, and a separate PST in four). What varies is who collects the tax: the seller, the CBSA at the border, or you, by filing a return.

Sales tax rates by province and territory

Buying from a store in another province

For HST, the CRA’s place-of-supply rules say the rate follows the destination: when the seller ships the goods to you, the tax rate of the province they are delivered to applies (CRA place of supply). A buyer in Ontario purchasing from a Calgary store should therefore see 13% HST, not Alberta’s 5% GST. PST is different: it is a provincial tax, and whether the seller collects it depends on the seller’s registration. If it does not, three provinces tell the buyer to self-assess (we did not verify an equivalent rule for individuals in Quebec, so we make no claim there):

• Bulletin PST 310 (revised March 2025) states PST is due on goods brought into BC; where the seller does not collect it, you self-assess and file a Casual Remittance Return (FIN 405) by the end of the month after the goods enter BC.
• The casual PST return page says residents buying taxable goods from outside the province owe PST unless it was paid to the CBSA or a licensed collector, with the return due within 30 days.
• Bulletin 014 (revised July 2019) states 7% retail sales tax applies to goods bought out of province for your own use, the buyer remits it if the vendor is not registered, and the CBSA collects it at the border and on courier and mail imports.

Buying from the US or Europe: what the CBSA collects

On an import, the CBSA (or the courier on its behalf) calculates GST on the value for duty plus the customs duty. Its worked example on Guide 3 is a $137.00 value with $5.48 of duty, giving a $142.48 base and GST of $7.12. ALLR’s landed price bundles shipping and a brokerage allowance that are not necessarily part of that base, so the CBSA total will not equal ALLR’s landed price plus a percentage.

Where the PST part goes depends on the point of importation. The CBSA’s courier-program page states that PST collection is based on the point of importation into Canada, so if the goods enter through the province where you live, that province’s PST applies; HST is collected on taxable personal imports regardless of where you live or where the goods enter (CBSA PST/HST on casual goods). The CBSA’s memorandum D2-3-6 gives a worked case: goods for a Quebec consumer released by a courier in Ontario carry only GST and duty, and the provincial portion is payable by self-assessment to Quebec (D2-3-6). If your parcel is cleared in a different province from your own, keep your records.

Thresholds, surtax and what ALLR leaves out

• Mail worth CA$20 or less is exempt from GST; above that the 5% GST applies unless exempted (CBSA postal page).
• Up to CA$40 is free of duty and tax, CA$40 to CA$150 is duty-free but taxes apply, and above CA$150 duties and taxes apply. From other countries it is CA$20 (CBSA low-value shipments). A helmet, jacket or boots usually exceed CA$150, so small items such as visors are the ones affected. ALLR’s landed estimate does not model this relief.
• Since 8 September 2026, listed goods made in the US carry a 15%, 25% or 50% surtax on the value for duty (Customs Notice 26-23). ALLR does not model it; see the Canada buying guide.
• Duty depends on the tariff line and origin: helmets 8.5%, boots 18% and textile jackets and trousers 17% to 18% in the 2026 tariff, with preferential rates for originating US, EU or UK goods. See the duty calculator.

Worked comparison with live prices

Browse helmets, pants and boots, or maker pages for Shoei, Alpinestars and REV’IT!. Because the tax is a percentage of the price, a Canadian store with a higher sticker price can still win once you add the border costs of an overseas order: compare the landed price first, then add your tax. Our landed cost guide explains the components and the Europe-to-Canada guide covers the EU case.

Check the landed price

Each product page ranks stores by landed price to Canada; the method is on the methodology page. Rates and thresholds change: confirm against the CRA and CBSA pages linked here before a large order.