Other Duties & Taxes

Aside from taxes that apply specifically to businesses or individuals in Canada, there are a number of other duties and taxes that should be considered.

Customs Duties

A federal customs duty may be imposed on goods that have been imported into Canada.

For more information about customs duties, please see:

Excise Duties & Taxes

Excise duties are imposed on spirits, wine, and tobacco products made in Canada.

Excise taxes are imposed on jewellery, certain petroleum products, heavy automobiles and air conditioners designed for automobiles.

Federal Goods & Services Tax (GST)

The Goods and Services tax (GST) at 6% is a federal tax and it applies to the consumption or use of most goods and services in Canada. There are certain GST requirements that non-residents should be aware of when operating in the Canadian market. Corporations that will be supplying a good or service generally have to undergo GST registration, however there are some exceptions.

For more information about excise duties and taxes, GST and the Harmonized Sales Tax (HST), please visit:

Canada Revenue Agency

Municipal Property Taxes

Alberta Municipal Affairs has information about property assessment and taxation for various municipalities in Alberta. This site includes a guide to property assessment and taxation in Alberta, municipal profiles, as well as questions and answers about municipal taxes and assessment.

For more information, please visit:

Date Updated: Feb 13, 2007
RDP-1060