Customers who purchase a vehicle in Canada MUST pay taxes. If delivery takes place in Ontario, then 13% HST will apply to the sale, regardless of where the customer lives. If delivery takes place outside of Ontario, the tax applicable to that province should be charged. But what does `delivery` mean? It`s based on where the customer takes possession of the vehicle. – If the customer picks the vehicle up in Ontario and drives it home, delivery takes place in Ontario – If the vehicle is shipped out-of-province with the customer`s name showing as the shipper on the bill of lading, delivery takes place in Ontario – If the vehicle is shipped out of province with the dealer`s name showing as the shipper on the bill of lading, then delivery takes place in the destination province. Out-of-province purchasers from non-HST provinces and territories will be able to apply for a refund of the 8% provincial portion of the HST from Canada Revenue Agency, once they have registered the vehicle in their home province and paid any applicable provincial taxes. Here`s a summary of tax rates in all Canadian jurisdictions. Delivered To Tax rate in % Nova Scotia 15% Newfoundland 13% New Brunswick 13% Ontario 13% British Columbia 12% Alberta 5% Manitoba 5% North West Territories 5% Nunavut 5% Prince Edward Island 5% Quebec 5% Saskatchewan 5% Yukon 5%