Last updated: 2026-07-23
Canada's de minimis rules are more nuanced than most countries — they depend on where your shipment is coming from, not just its value. Here's what actually matters for pricing.
1. De minimis thresholds by origin
| Shipped from | Duty-free up to | Tax-free up to |
|---|
| US or Mexico (by courier, under CUSMA) | CAD $150 | CAD $40 |
| Any other country | CAD $20 (combined duty + tax exemption) |
This means sourcing from the US or Mexico genuinely gets you a more generous exemption than sourcing from, say, China — worth factoring into your sourcing decision, not just your shipping cost.
2. GST / HST / PST
On top of duty, imports face Canada's sales tax system, which stacks federal and provincial tax differently depending on the destination province:
- GST only (5%) — Alberta, and the territories
- HST (combined federal + provincial, ~13–15%) — Ontario, and the Atlantic provinces
- GST + separate PST — British Columbia, Saskatchewan, Manitoba, Quebec (QST)
If you're selling to customers across multiple provinces, this is one of the trickiest parts to model correctly — use the calculator's "Custom Input" option if you need to reflect your buyer's specific province.
3. Marketplace fees
| Platform | Typical fee |
|---|
| Amazon.ca | ~15% referral fee (category-dependent) |
| Shopify | 2.9% + $0.30 CAD per transaction |
| eBay.ca | ~13.5% final value fee |
4. Choosing a customs broker or forwarder
- CUSMA eligibility documentation — can they properly document US/Mexico origin to secure the higher threshold?
- DDP quotes — duty and tax pre-calculated into landed cost, vs. surprise charges on delivery
- Multi-province tax handling — do they correctly apply GST/HST/PST based on delivery address?
- Consolidation options — bundling shipments to reduce per-unit freight
5. Practical tips
- If you're close to the CAD $150/$40 CUSMA thresholds, double-check your product is actually documented as US/Mexico-origin — country of manufacture matters, not just where it shipped from.
- Model your margin per-province if your customer base is spread across Canada — the tax difference between Alberta (5%) and a province with HST (13%+) is significant.
- Re-check live exchange rates before finalizing a purchase order, especially given how much CAD/USD can move.
- Before you check out, see if there's a cashback or rewards platform offering a promo code or referral link for the site you're buying from. Going through their link earns you mileage/points redeemable for cash later, on top of whatever else you're saving — worth a quick check before any purchase.
⚠️ This guide is for general information only. Actual duty and tax depend on product classification (HS code), origin documentation, and how the CBSA enforces current rules — always confirm exact figures with a licensed customs broker or official CBSA guidance.