GST, HST, PST and QST change by province, and they apply to the hammer and the premium both.
Sales tax on a Canadian auction.
A house selling to online bidders charges the rate that follows the sale, and that is one of the things a platform built outside Canada handles badly. The schedule below is the one Going Once works from.
The schedule
Combined federal and provincial rates, as they stand on a taxable sale.
13 Provinces and territoriesRates by province and territory.
| Province or territory | Taxes charged | Combined |
|---|---|---|
| Alberta | GST | 5.000% |
| British Columbia | GST and PST | 12.000% |
| Manitoba | GST and RST | 12.000% |
| New Brunswick | HST | 15.000% |
| Newfoundland and Labrador | HST | 15.000% |
| Northwest Territories | GST | 5.000% |
| Nova Scotia | HST | 14.000% |
| Nunavut | GST | 5.000% |
| Ontario | HST | 13.000% |
| Prince Edward Island | HST | 15.000% |
| Quebec | GST and QST | 14.975% |
| Saskatchewan | GST and PST | 11.000% |
| Yukon | GST | 5.000% |
Rates as at August 2026. Nova Scotia moved to 14 percent in April 2025.
The same lot, four places
Tax applies to the hammer and the premium together, so the premium is taxed as well as the bid.
One lot at $45, sold in four provinces.
A $45 hammer with a 15 percent buyer's premium gives a subtotal of $51.75. Shipping is left out so the tax is easier to follow.
| Province | Subtotal | Rate | Tax | Buyer pays |
|---|---|---|---|---|
| Alberta | $51.75 | 5.000% | $2.59 | $54.34 |
| Ontario | $51.75 | 13.000% | $6.73 | $58.48 |
| Nova Scotia | $51.75 | 14.000% | $7.25 | $59.00 |
| Quebec | $51.75 | 14.975% | $7.75 | $59.50 |
The same lot costs a Quebec buyer $5.16 more than an Alberta one. Quebec sales also need French invoices and listings, which Going Once produces.
Exemptions
Three come up often enough in a sale room to be worth handling properly.
The exemptions you hit every week.
- Zero rated farm equipmentCertain farm equipment carries no GST or HST at all.
- Dealer resaleA registered dealer buying to resell is treated differently from an end buyer.
- Section 87 of the Indian ActRelief for property bought by a registered Indian and delivered to a reserve.
Where this is up to
If your province handles something differently, tell us.
Going Once is being built with auction houses in southern Ontario. If you run sales elsewhere in Canada, we want to hear how your province differs.