Sales tax on trade furniture in Canada: GST, HST, PST and QST explained

Sales tax on trade furniture is the GST, HST, PST or QST charged when a business buys furniture to resell or to supply to a client. In Canada there is no single "resale certificate" that makes a purchase tax-free. The federal tax is charged and then recovered; only the three standalone provincial sales taxes can be waived at the till.

This guide is for furniture retailers, online stores, interior designers and home stagers buying stock or client pieces from a Canadian supplier. It is general information, not tax advice: confirm your own position with an accountant.

Which sales taxes apply to furniture in each province?

Every province charges either GST plus a provincial tax, or a single harmonized sales tax (HST). Rates for 2026:

How does GST/HST work when you buy furniture for resale?

GST or HST is charged on trade furniture purchases, and a registered business claims it back as an input tax credit (ITC). Your supplier adds GST/HST to the invoice. You then charge GST/HST to your own customer and, on your return, deduct the tax you paid on the stock. The net effect is that tax is only paid on the value you add.

To claim, you need to be registered for GST/HST and keep invoices that show the supplier's GST/HST number. Small suppliers under the $30,000 threshold can stay unregistered, but then they can't claim ITCs.

Can you buy furniture PST-exempt for resale?

Yes, in the three provinces with a standalone sales tax you can buy furniture for resale without paying PST, provided you're registered:

• British Columbia (7% PST): give the supplier your PST number or a completed certificate of exemption for goods bought for resale.
• Saskatchewan (6% PST): quote your vendor's licence number when buying goods for resale.
• Manitoba (7% RST): quote your 7-digit RST number, not your 15-digit account number.

You then charge PST to your customer when you sell. If you take an exempt piece out of stock for your own use, such as a showroom display you won't sell, PST may be due on it, so check with your accountant.

How is QST handled in Quebec?

Quebec's QST works like GST: it is charged on your purchase and recovered. A QST-registered business claims an input tax refund (ITR) for QST paid on furniture it resells, just as it claims an ITC for GST.

Do interior designers pay tax on furniture bought for clients?

That depends on whether the designer resells the furniture or simply orders it on the client's behalf. A designer who buys a piece and invoices it to the client, with or without a markup, is reselling: they pay GST/HST and claim it back, buy PST-exempt where allowed, and charge the client the applicable taxes on the full invoice. A designer who only recommends a piece and has the client pay the supplier directly is not reselling, so the client pays the tax. Check with your accountant how your design fees are taxed.

What tax applies when furniture is delivered to another province?

GST/HST follows the delivery address, so the rate is set by where the furniture goes, not where the supplier is based. A Brampton-stocked sideboard delivered to a client in Halifax carries 14% HST; the same piece delivered to Calgary carries 5% GST. Provincial sales tax rules on deliveries into another province vary, so check the rules for the destination province.

Buying furniture for your own home instead?

If the furniture is for your own home rather than your business, you pay the full sales tax at checkout and can't recover it. Shop the retail range at ArtisanFurniture.ca; this trade site is for businesses buying to resell or specify.