The amount of sales tax calculated 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 ("QST") or Harmonized Sales Tax ("HST") might apply, depending on the item and the destination of the shipment.
SALES TAX APPLICABLE ON ITEMS SOLD BY CHESS'N MATH ASSOCIATION (LAST UPDATED JULY, 2016).
| Province or territory | Rate type | Rate for sales & shipment | Rate for books* |
|---|---|---|---|
| Alberta | GST | 5% | 5% |
| British Columbia | HST | 5% | 5% |
| Manitoba | GST | 5% | 5% |
| New Brunswick | HST | 15% | 5% |
| Newfoundland | HST | 15% | 5% |
| Northwest Territories | GST | 5% | 5% |
| Nova Scotia | HST | 15% | 5% |
| Nunavut | GST | 5% | 5% |
| Ontario | HST | 13% | 5% |
| Prince Edward Island | HST | 15% | 5% |
| Quebec | GST+QST | 14.975% | 5% |
| Saskatchewan | GST | 5% | 5% |
| Yukon | GST | 5% | 5% |
*Books are exempt from PST and the provincial portion of HST. For item shipped to HST provinces, the tax on books will be shown as HST and calculated at the 5% GST rate.
Orders sent to addresses outside Canada are not subject to sales tax.