GST and HST rates for Canadian florists, plus BC PST and Quebec QST

What to take away

When you must register for GST/HST

The Canada Revenue Agency sets one federal threshold for GST/HST registration. A florist becomes a registrant once taxable supplies exceed $30,000 over four consecutive calendar quarters, or in a single quarter for some businesses. Below that line, registration is optional.

Most flower shops cross the threshold quickly. Retail bouquet sales, wedding work, sympathy tributes and subscription arrangements all count as taxable supplies. If your shop sells only zero-rated items, the rule differs, but fresh cut flowers are not zero-rated.

Registration is not just about compliance. A registrant can claim input tax credits on purchases like wholesale stems, vases, ribbon, fuel and shop rent. That recovery often matters more to margin than the tax you collect.

Counting revenue toward the threshold

Add up gross revenue from taxable sales, not profit. Do not subtract the cost of flowers, wages or delivery fees you paid to couriers. If you sell through a marketplace, the platform may collect and remit on your behalf, but the sale still counts toward your own threshold in most cases.

Track this quarterly. Owners who leave it until year end often discover they should have registered months earlier and now owe tax they never charged. A clean sales ledger makes the threshold test simple, and it is the same ledger behind your florist profit margin.

When voluntary registration makes sense

A new shop with modest sales can register voluntarily. This lets you claim input tax credits on startup costs, including coolers, shelving and your first wholesale orders. The trade-off is filing returns and charging tax from day one, which can affect how price-sensitive customers react.

If your customers are mostly businesses that can recover the tax themselves, voluntary registration is usually the better call. If you sell mainly to walk-in retail buyers, weigh the pricing effect carefully, since a 13% add-on is visible.

Which rate applies in Ontario, BC, Quebec and Alberta

The federal rate applies everywhere, but participating provinces combine it with a provincial portion into a single HST. The Canada Revenue Agency publishes the rates you must charge by province, and fresh flowers are taxable at the standard rate in each.

See how the CRA explains which rate to charge for your province.

Ontario is an HST province. The harmonized rate is 13%, made up of the 5% federal portion and an 8% provincial portion. Ontario's rules on what the tax covers and how businesses register are set out in the province's HST guidance, and a bouquet sold in Toronto or Thunder Bay is taxed the same way.

British Columbia is not an HST province. It charges 5% GST plus 7% PST on most goods, including fresh flowers. The province's tax pages explain how PST applies to retail sales and what exemptions exist. A Vancouver bouquet therefore carries two tax lines, not one.

Quebec charges 5% GST plus 9.975% QST. The two are collected together but remitted to different governments. Revenu Québec and the provincial finance and tax portal cover the QST side, while the CRA handles the GST.

Alberta has no provincial sales tax. A Calgary or Edmonton bouquet carries 5% GST only. That makes Alberta pricing simpler, but it also means Alberta shops cannot rely on a provincial tax line to explain a higher shelf price.

Rate comparison for a $60 bouquet

Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island all use HST at 15%. Manitoba and Saskatchewan charge 5% GST plus provincial RST or PST at their own rates. Always confirm the current rate before you set a shelf price, because provincial rates change.

How PST and QST sit alongside GST/HST

The key distinction is who receives the money. GST and HST go to the CRA. PST goes to the province that levies it, and QST goes to Revenu Québec. You collect all of them at the till, but you remit them separately.

That separation matters for record keeping. A BC florist files a GST return with the CRA and a PST return with the province. A Quebec florist files GST with the CRA and QST with Revenu Québec. Blending the two into one account makes reconciliation painful at year end.

In BC, PST applies to most retail sales of tangible goods, and fresh flowers are generally taxable. Some items, like certain seeds or agricultural inputs, are treated differently, but a finished bouquet sold to a retail customer is a taxable sale. Check the provincial guidance rather than assuming.

Registration numbers you need to show

A BC florist needs a GST number and a PST number. A Quebec florist needs a GST number and a QST number. Ontario florists need only the HST number, since the federal and provincial portions are combined.

Print both numbers on invoices where both taxes apply. Wholesale customers often ask for them so they can document their own input tax credits. Missing numbers delay payment and create friction with commercial accounts.

Charging tax on delivery and add-ons

Delivery charges are generally taxable at the same rate as the goods. If you deliver a bouquet in Ontario, the delivery fee carries 13% HST. In BC, delivery of flowers is typically subject to both GST and PST.

Add-ons follow the same logic. Vases, balloons, cards and chocolates are tangible goods and are taxed at the standard rate. A gift card is different: tax usually applies when the card is redeemed, not when it is bought.

Registering, filing and remitting

Once registered, you file GST/HST returns on a cycle the CRA assigns. Most small florists file annually, quarterly or monthly depending on revenue. The CRA explains the options and the methods available in its guide on how to file a GST/HST return.

Filing frequency is set when you register and can change as revenue grows. A shop under $1.5 million in annual revenue usually qualifies for annual filing. Above that, quarterly or monthly filing becomes standard.

You can file online through CRA My Business Account, by phone, or through accounting software that transmits directly. Paper returns still exist but slow down processing and refunds.

The three amounts on every return

Every return asks for the same core figures: tax collected on sales, input tax credits on purchases, and the difference. If you collected more than you paid out, you remit the balance. If you paid more, you claim a refund.

Track input tax credits carefully. Wholesale flower purchases, packaging, equipment and commercial rent all generate credits. Missing them means overpaying. This is where pricing and profit planning connects to tax, because recovered tax lowers your real cost base.

The quick method for small shops

A small florist can elect the GST/HST quick method. You still charge tax at the normal rate, but you remit a set percentage of your GST/HST-included revenue instead of net tax. The CRA publishes the percentage by province and by business type.

To qualify, your taxable supplies, including GST/HST, must be $400,000 or less over four consecutive quarters. New registrants can elect if they expect to stay under that line.

The trade-off is input tax credits. Under the quick method you generally cannot claim them on routine purchases like wholesale stems and packaging. A shop with large input costs often does better on the regular method.

A worked example for a small Ontario shop

That $4,200 is real money. It is also why sloppy receipt retention is expensive, since credits require supporting documents. Keep supplier invoices for at least six years.

Deadlines and penalties

Annual filers must file and remit within three months of their fiscal year end, so a December 31 year end means a March 31 deadline. Quarterly filers have one month after each quarter ends: April 30, July 31, October 31 and January 31. Monthly filers have one month after the month ends.

The late-filing penalty is 1% of the amount owing when the return was due, plus 0.25% of that amount for each complete month it stays outstanding, to a maximum of 12 months. Interest is compounded daily at the CRA prescribed rate, on top of any penalty.

If the CRA demanded a return and you were late the previous year too, the penalty is 2% plus 0.5% per month, to a maximum of 20 months.

Set a calendar reminder for each deadline. Owners who treat tax filing as an afterthought end up paying interest that eats into already thin flower margins.

What appears on a customer receipt

A compliant receipt shows the subtotal, each tax line with its rate, and the total. It also shows your registration number. Customers who expense flowers, such as event planners and offices, need this detail to recover tax.

For a florist, a clean receipt also reduces disputes. If a customer questions the total, the receipt shows exactly which tax was applied and at what rate. That is far easier than explaining a blended figure after the fact.

One bouquet, four receipts

Notice how the Alberta receipt has one tax line and the BC and Quebec receipts have two. Software that defaults to a single tax rate will produce wrong receipts in those provinces. Configure your point of sale by province, not by store.

Online orders shipped across provincial lines

The general rule for goods is that tax is based on the destination where the customer receives the item, not where your shop sits. A BC florist shipping to Alberta charges 5% GST only. The reverse, an Alberta shop delivering into BC, brings PST into play.

Rules for remote sellers and marketplace facilitators add complexity. If you sell through a national gifting platform, confirm who is collecting tax and under which registration. Do not assume the platform handles everything.

Common registration and filing mistakes

Most errors come from treating tax as a year-end chore rather than a weekly habit. A short compliance checklist helps new owners avoid the obvious traps, but experienced shops make mistakes too.

Charging the wrong rate

The most common error is charging a single rate everywhere. A shop with a website selling into several provinces must apply destination rules. Charging Ontario HST on a shipment to Alberta overcharges the customer and creates a refund headache.

Missing the registration deadline

Revenue creeps past $30,000 faster than owners expect, especially in wedding season. Once you cross the threshold, you are expected to register and charge tax. Back taxes and penalties follow if you do not.

Ignoring input tax credits

Every wholesale invoice you receive carries tax you can usually recover. Shops that do not track these credits overpay the CRA every filing period. Set up a simple folder system for supplier invoices.

Blending PST with GST

BC and Quebec shops that lump all tax into one account create reconciliation problems. Separate liability accounts for GST, PST and QST keep filings clean and make audits less painful.

Forgetting provincial registration

Registering for GST does not register you for PST in BC or QST in Quebec. Those are separate registrations with separate numbers. Skipping them means you are collecting tax you are not authorized to remit.

Not updating rates after a change

Provincial rates change. A rate change affects your point of sale, your invoices and your remittance. Review your tax settings at least once a year, and after any provincial budget that touches sales tax.

Poor record retention

Credits need documents. Keep supplier invoices, till tapes and bank records for at least six years. Digital copies are fine, but they must be legible and complete.

Getting these basics right also supports the wider licensing and compliance picture, from business registration to workplace coverage. Tax is one strand, but it touches everything from setting florist prices to how much cash sits in the account at month end.

Common questions

Do I have to charge HST on flowers in Ontario?

Yes. Fresh flowers are taxable at the full 13% HST rate in Ontario. There is no exemption for retail bouquets.

Does BC charge PST on a bouquet?

Generally yes. A retail bouquet in BC carries 5% GST plus 7% PST, so two tax lines appear on the receipt.

How does QST work alongside GST in Quebec?

Both are charged on the same sale. GST goes to the CRA and QST goes to Revenu Québec, and you file separate returns for each.

Why does Alberta not charge PST on flowers?

Alberta has no provincial sales tax, so only the 5% GST applies to a bouquet sold in the province.

When must a new florist register for GST/HST?

Once taxable revenue passes $30,000 over four consecutive calendar quarters. You can register voluntarily before that.