Sales Tax for L5P — Toronto Pearson International Airport

What Postal Code L5P Covers

L5P is the postal area for Toronto Pearson International Airport itself, Canada's busiest airport, and has essentially no permanent residential population. Its retail is entirely airport concession trade — duty-free stores past security, plus ordinary taxable shops and restaurants on the public side of the terminals. The distinction matters for tax: duty-free sales to departing international passengers are treated differently from the landside retail in the same building.

Communities & neighbourhoods in L5P

Local landmarks

• Pearson Terminal 1
• Pearson Terminal 3
• Greater Toronto Airports Authority lands

Where L5P Sits — and What That Changes at the Till

L5P sits about 20 km west of Toronto, the nearest centre of any size, and is the only postal area our data records for Toronto Pearson International Airport. Its closest postal neighbours are L4V (Mississauga) about 1 km off and L4T (Mississauga (Malton)) about 3 km off.

The nearest ground where the rate changes is about 330 km away — J0X in Quebec, at 14.975%. That distance is the useful part: nothing bought or delivered in L5P is a borderline case, so the only rate question worth asking here is whether the sale is taxable at all, not which province's number applies to it.

L5P is dense urban ground — a single neighbourhood inside one postal area, roughly no permanent residents; ~50 million passengers annually — and density changes the taxable mix rather than the rate. Prepared food, personal services and in-person retail dominate what is rung through Toronto Pearson International Airport codes like this one, all of it at 13%, while the zero-rated grocery basics that anchor a suburban shop are a smaller share of the total than the province-wide averages suggest.

The 13% above is set for the whole of Ontario and does not move between postal codes — L5P pays exactly what every other Ontario code pays. Toronto Pearson International Airport is inside Mississauga for tax purposes, and overnight accommodation is where Mississauga parts company with the rest of Ontario. The municipality levies a 6% Municipal Accommodation Tax on top of HST, so a $200 room night inside L5P carries $12.00 that the identical room would not carry in an Ontario municipality that never adopted one. It runs out at 30 nights: once the same guest has stayed that long continuously the booking stops being transient accommodation, and the levy stops with it. HST is then charged on top of the MAT itself, so the levy sits inside the base the 13% is worked out on rather than beside it.

Everything above is particular to L5P; the rules that are not — registration thresholds, filing frequency, input tax credit recovery, point-of-sale rebates — are set for the whole of Ontario, and they live on the Ontario sales tax guide rather than being restated on L5P's page, where the calculator above is already locked to 13%.

Working the 13% on a Purchase in L5P

FSA L5P Tax Breakdown and Calculation Example

For FSA L5P in the Toronto Pearson International Airport area, the sales tax rate is 13%. Here is how tax is calculated on typical purchase amounts:

Selling into L5P: What You Need to Register For

Ontario runs a HST system administered by Canada Revenue Agency (CRA), with a registration threshold of $30,000 (HST). Filing frequency, input tax credit recovery, point-of-sale rebates and the full registration walkthrough are set out on the Ontario sales tax guide — they are province-wide rules, identical for every postal code here, so this page links them rather than repeating them.

1. Charge the rate the address decides. A delivery into L5P is an Ontario sale, so charge 13% HST — your own address does not enter into it.
2. Show it the way Canada Revenue Agency (CRA) expects. One HST line and the total tax amount on each invoice.

Everything else about selling here — thresholds, filing frequency, ITC recovery, point-of-sale rebates, and the full province-by-province sourcing rules — is identical for every postal code in Ontario and is set out once on the Ontario sales tax guide and in the Ontario GST/HST calculator.

Postal Codes Near L5P

All 13%, like L5P — what differs is the ground each one covers, and with it the municipal levies on lodging and prepared food worth checking before you invoice.

All Ontario FSAs →FSA Lookup Tool →