Canadian Sales Tax (GST / HST / QST) Calculation

1. Sales Tax Rates

2. Additional Rules

1. Sales Tax Rates

FL3XX applies the following Sales Tax rates based on the departure airport of a flight:

*GST = Goods and Services Tax

**HST = Harmonized Sales Tax

***QST = Quebec Sales Tax

2. Additional Rules

The following additional rules apply to the calculation:

Domestic 24 hours rule

If a trip includes multiple legs on the same calendar day (between 00.00 and 23.59), the Sales Tax is calculated based on the tax rate of the first departure airport of the calendar date. Thus, the tax rate of the first airport applies to all subsequent legs on that calendar day. The same logic applies to multiple legs of the same trip on another calendar day: the tax rate of the day's first departure airport will be applied.

Quebec Sales Tax (=QST)

If the 14.975% QST applies for a flight, FL3XX breaks down the calculation to 5% GST and 9.975% QST. 

International flights' tax

The 5% GST applies if the trip follows multiple rules AND the flight is either scheduled to fly to the continental US AND Alaska or if the flight is returning to Canada.

However, if a flight from the US or Alaska arrives in Canada on the next calendar day and there are more flights scheduled within Canada on that day, no GST applies to any of those flights.

Flight Type = Private

If the Flight Type is Private, no Sales Tax is calculated by FL3XX. Private means that the Type of Flight is not N or S.

If you have any question, please contact our support team at support@fl3xx.com.