Yukon GST Calculator

The Yukon territory does not levy a provincial or territorial sales tax. Furthermore, it does not participate in the HST system.

Consequently, only the federal Goods and Services Tax (GST) of 5% applies to retail transactions in the territory.

Yukon businesses registered for sales tax only collect the 5% GST on transactions. To extract the tax from a total receipt:

This matches the calculation used in Alberta, Nunavut, and the Northwest Territories.

Yukon has never levied a territorial sales tax — unlike Alberta, which repealed one in 1937, Yukon never introduced one. Every taxable sale from Whitehorse to Dawson City carries the 5% federal GST alone, with no second rate to look up and no territorial registration to maintain.

For a business that means one registration with the CRA at the $30,000 worldwide taxable revenue threshold, one return, and full input tax credit recovery on the entire amount paid — there is no non-recoverable provincial slice of the kind that complicates accounting in British Columbia or Saskatchewan.

Yukon's Klondike-heritage tourism draws travellers from Alaska, British Columbia, and overseas, and the common question is whether GST can be refunded on departure. It cannot: Canada eliminated the Visitor Rebate Program in 2007.

What remains is the narrower Foreign Convention and Tour Incentive Program, which provides relief for eligible tour packages that include accommodation and for foreign conventions and their organizers. Those are business claims with their own documentation requirements rather than something an individual completes at the airport.

The great majority of Yukon's population lives in Whitehorse, and most of the territory's retail and wholesale activity concentrates there and along the Alaska Highway corridor. For a business, that concentration is convenient: a single 5% rate, one CRA registration, and a customer base clustered along a road system rather than scattered across fly-in communities.

It also shapes cross-border trade. Traffic moving between British Columbia and Alaska passes through Yukon, so Whitehorse suppliers routinely sell to customers who are neither Yukon nor Canadian residents. Sales to a customer taking delivery in Yukon carry 5% GST regardless of where that customer lives; goods exported from Canada are zero-rated, which is a different treatment requiring proof of export rather than a judgement about the buyer's passport.