HST: Motor vehicles, boats, and aircraft
Harmonized Sales Tax (HST) may apply when a motor vehicle is imported into Ontario from outside Canada. It may also apply if a motor vehicle is brought into Ontario after being purchased from a business located in a non-HST province (for example, Quebec, Manitoba, Alberta, or British Columbia). In these circumstances you may be required to pay the 8% provincial portion of the HST at the time of ownership transfer at a ServiceOntario location. In other circumstances you may be required to pay the RST instead.
For more information about the RST on motor vehicles, visit Ontario’s webpage entitled Specified Vehicles.
For specific information about how the HST or RST applies to certain Road-Building Machines, visit the Ontario’s webpage entitled Road-Building Machines Reclassified as Commercial Motor Vehicles.
Boats and aircraft
Boats and aircraft purchased outside Ontario and brought into Ontario for use may be subject to the 8% provincial portion of the HST.
- Boats and aircraft are registered at federal government offices. No tax is collected at the time of registration.
- ServiceOntario centres cannot accept payment of the 8% provincial portion of the HST for boats and aircraft.
For more information please call the Canada Revenue Agency at
The RST may apply if the HST does not. For more information about the application of RST on boats and aircraft, visit Ontario’s webpage entitled Specified Vehicles.