Sales Tax for M1S — Toronto (Scarborough)

What Postal Code M1S Covers

M1S covers Agincourt in northeast Scarborough, the neighbourhood where Toronto's suburban Chinese community first concentrated in the 1970s and 1980s. The Dragon Centre, opened here in 1984, was the first Chinese-themed indoor mall in North America and set the pattern for the Asian shopping plazas that now line Sheppard Avenue East. The district remains one of the most linguistically diverse in Canada.

Communities & neighbourhoods in M1S

Local landmarks

• Agincourt Mall
• Dragon Centre site
• Agincourt GO Station
• Sheppard Avenue East corridor

Where M1S Sits — and What That Changes at the Till

The centroid of M1S falls roughly 15 km northeast of Toronto, and the code shares its delivery city with 16 other postal areas. Its closest postal neighbours are M1T (Toronto (Scarborough)) about 1 km off and M1W (Toronto (Scarborough)) about 3 km off.

The nearest ground where the rate changes is about 300 km away — J0X in Quebec, at 14.975%. That distance is the useful part: nothing bought or delivered in M1S 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.

M1S is suburban ground serving about 45,000 across 4 communities — the settlement pattern where delivered goods matter most. A parcel addressed into M1S carries Ontario's 13% even when the seller is registered in Alberta and charges 5% to every customer at home. General merchandise here concentrates around Agincourt Mall, and all of it carries the full 13% — while the basic groceries sold in the same catchment are zero-rated federally and carry nothing at all. Two outcomes on one shopping trip, and the usual source of "why was part of my receipt taxed differently". Sheppard Avenue East corridor runs through the code, and highway trade has its own rules: freight moving between provinces is a zero-rated interlining supply in the carrier's hands, while the fuel, meals and repairs bought along the way carry M1S's 13% like any other local purchase.

The 13% above is set for the whole of Ontario and does not move between postal codes — M1S pays exactly what every other Ontario code pays. Overnight accommodation is where Toronto parts company with them. The city levies a 6% Municipal Accommodation Tax on top of HST, so a $200 room night inside M1S carries $12.00 that the identical room would not carry in an Ontario municipality that never adopted one. The rate came down from 8.5% on 1 August 2026, the temporary increase having lapsed. Hotels and short-term rentals are charged at the same rate.

Everything above is particular to M1S; 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 M1S's page, where the calculator above is already locked to 13%.

Working the 13% on a Purchase in M1S

FSA M1S Tax Breakdown and Calculation Example

For FSA M1S in the Toronto (Scarborough) area, the sales tax rate is 13%. Here is how tax is calculated on typical purchase amounts:

Selling into M1S: 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 M1S 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 M1S

All 13%, like M1S — 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 →