Yukon, NWT and Nunavut Sales Tax: 5% GST Only
Yukon, the Northwest Territories and Nunavut charge only the 5% federal GST. None of the three territories has a territorial sales tax or the HST, so most purchases there carry 5% tax in total. The Canada Revenue Agency (CRA) runs the GST, so a business in the north deals with one registration and one return.
| Territory | GST | Territorial sales tax | Total |
|---|---|---|---|
| Yukon | 5% | — | 5% |
| Northwest Territories | 5% | — | 5% |
| Nunavut | 5% | — | 5% |
Rates confirmed against the CRA rates page on 12 November 2026. Work out GST on any amount with our GST/HST calculator.
Short answer: a business in Whitehorse, Yellowknife or Iqaluit registers with the CRA once its sales pass $30,000, charges 5% GST to customers in the territories, and charges the destination province’s rate everywhere else in Canada, including HST of 13% to 15%. A business elsewhere in Canada charges 5% GST on orders delivered to the territories.
Territories sales tax quick facts
Section titled “Territories sales tax quick facts”| Yukon, NWT and Nunavut | |
|---|---|
| Rate | 5% GST |
| Territorial sales tax | None |
| Administered by | Canada Revenue Agency |
| Registration | GST/HST account with the CRA once over $30,000 |
| Return | GST/HST return, usually annual for small sellers |
| Sellers elsewhere in Canada | Charge 5% GST on orders delivered to the territories, if GST/HST-registered |
| Marketplaces | Etsy, Amazon and eBay collect GST/HST for sellers who aren’t registered |
Goods and digital products
Section titled “Goods and digital products”With no territorial tax, everything that’s taxable for GST is 5% in the territories. For the most common online products sold to a customer there:
| What you sell to a customer in the territories | GST |
|---|---|
| Physical goods (clothing, home goods, jewellery, crafts) | 5% |
| Printed books, e-books and other digital downloads | 5% |
| Software, apps and SaaS | 5% |
| Online courses and memberships | 5% (most) |
| Basic groceries and prescription drugs | 0% (zero-rated) |
| Sales by a small supplier under $30,000 | No GST charged |
For goods, the place of supply is where they’re delivered. For digital products and services sold to consumers, it’s generally the customer’s address. Either way, a territorial address means 5% GST.
What it means for businesses based in the territories
Section titled “What it means for businesses based in the territories”Selling to customers in the territories
Section titled “Selling to customers in the territories”Charge 5% GST once you’re registered. There’s nothing territorial to add. Show your GST/HST number on receipts and invoices: business customers need it to claim the GST back.
Selling to the rest of Canada
Section titled “Selling to the rest of Canada”This is where northern sellers most often undercharge. Being in a 5% territory doesn’t make your sales 5%: you charge the rate of the province the order is delivered to.
| Delivery province or territory | You charge (if GST/HST-registered) | Extra registration you may need |
|---|---|---|
| Yukon, NWT, Nunavut, Alberta | 5% GST | None |
| BC, Saskatchewan, Manitoba, Quebec | 5% GST | BC PST, Saskatchewan PST, Manitoba RST or Quebec QST, depending on your sales there |
| Ontario | 13% HST | None |
| Nova Scotia | 14% HST | None |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST | None |
The four PST provinces have their own rules for sellers based elsewhere: BC once your BC sales pass $10,000 in 12 months, Saskatchewan and usually Manitoba from the first sale, and Quebec once sales to Quebec consumers pass $30,000. Selling across Canada explains each one.
Selling to the US
Section titled “Selling to the US”Goods shipped to US customers are zero-rated exports: no GST, as long as you keep proof they left Canada, and you still claim back the GST on your costs. Those sales count toward your $30,000. On the US side, duties and tariffs apply: see shipping to the US from Canada.
What it means for sellers outside the territories
Section titled “What it means for sellers outside the territories”There’s nothing territorial to register for. A GST/HST-registered business anywhere in Canada charges 5% GST on goods delivered to Yukon, the Northwest Territories or Nunavut. The CRA’s own examples confirm it: a Nova Scotia business delivering goods to the Northwest Territories, or a Newfoundland and Labrador business delivering to Nunavut, charges 5% GST, not its home province’s HST. An unregistered small supplier charges nothing.
Worked example: a Yellowknife jewellery maker
Section titled “Worked example: a Yellowknife jewellery maker”Great Slave Silver makes jewellery in Yellowknife and sells on Shopify and Etsy. Its sales passed $30,000 last year, so it’s registered for GST/HST. One week’s orders, each a $120 pair of earrings with $10 shipping ($130 taxable):
| Delivery address | Tax charged | Customer pays |
|---|---|---|
| Inuvik, NWT | 5% GST = $6.50 | $136.50 |
| Whitehorse, Yukon | 5% GST = $6.50 | $136.50 |
| Calgary, Alberta | 5% GST = $6.50 | $136.50 |
| Ottawa, Ontario | 13% HST = $16.90 | $146.90 |
| Halifax, Nova Scotia | 14% HST = $18.20 | $148.20 |
| Anchorage, US | 0% (zero-rated export) | $130.00 |
All the GST and HST goes on one GST/HST return, where Great Slave Silver subtracts the GST it paid on silver, packaging and shipping labels as input tax credits.
Filing GST from the territories
Section titled “Filing GST from the territories”You file the same CRA GST/HST return as every business outside Quebec. Most small sellers file annually, due three months after their fiscal year end, or by 15 June (with payment by 30 April) for sole proprietors with a 31 December year end. Every return must be filed electronically, usually in My Business Account or with GST/HST NETFILE. If your annual sales are $400,000 or less, the Quick Method may lower what you remit.