Wholesale guide · Updated
Sales Tax on Wholesale Clothing in Canada: GST, HST, PST and QST by Province
Clothing is taxable across Canada, and the rate depends on where the order is delivered. This table shows what is charged on wholesale apparel shipped to each province and territory.
Sales tax by province (2026)
| Province / territory | Tax | Total |
|---|---|---|
| Ontario | 13% HST | 13% |
| Quebec | 5% GST + 9.975% QST | 14.975% |
| British Columbia | 5% GST + 7% PST | 12% |
| Alberta | 5% GST (no provincial sales tax) | 5% |
| Saskatchewan | 5% GST + 6% PST | 11% |
| Manitoba | 5% GST + 7% RST | 12% |
| Nova Scotia | 14% HST | 14% |
| New Brunswick | 15% HST | 15% |
| Newfoundland and Labrador | 15% HST | 15% |
| Prince Edward Island | 15% HST | 15% |
| Yukon | 5% GST (no territorial sales tax) | 5% |
| Northwest Territories | 5% GST (no territorial sales tax) | 5% |
| Nunavut | 5% GST (no territorial sales tax) | 5% |
How tax is applied to your order
Tax is calculated from the delivery address at checkout, not from where the business is based. An Alberta company shipping uniforms to a site in Ontario pays Ontario HST on that order.
Recovering tax as a business
Businesses registered for GST/HST can generally claim the GST/HST they pay on business purchases as input tax credits, and Quebec QST registrants can claim input tax refunds. Provincial sales taxes in British Columbia, Saskatchewan and Manitoba work differently, with their own rules for goods bought for resale. Ask your accountant how this applies to your business; this guide is general information, not tax advice.
Children's clothing
Some provinces exempt children's clothing from the provincial part of the tax; Ontario, for example, gives a point-of-sale rebate on the provincial part of the HST for children's sized clothing. Most wholesale blanks are adult sizes, so expect the full rate unless your order is youth sizes.