Sales Tax for M5C — Toronto

What Postal Code M5C Covers

M5C covers the St. Lawrence neighbourhood and Old Town, the original ten blocks of the Town of York. St. Lawrence Market has operated on the same site since 1803 and has been repeatedly ranked among the world's best food markets. The St. Lawrence housing development nearby is widely cited as a successful model of mixed-income urban infill.

Communities & neighbourhoods in M5C

Local landmarks

• St. Lawrence Market
• St. James Cathedral
• Berczy Park
• Toronto's first Parliament site

Where M5C Sits — and What That Changes at the Till

M5C covers ground within about 1 km of the centre of Toronto — one of 43 forward sortation areas the city is split across, each carrying the same 13% but covering very different retail. Its closest postal neighbours are M5W (Toronto) immediately alongside and M5H (Toronto) about 1 km off.

The nearest ground where the rate changes is about 310 km away — J0X in Quebec, at 14.975%. That distance is the useful part: nothing bought or delivered in M5C 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.

M5C is dense urban ground — 3 named neighbourhoods inside one postal area, about 15,000 — and density changes the taxable mix rather than the rate. Prepared food, personal services and in-person retail dominate what is rung through Toronto 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 — M5C 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 M5C 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 M5C; 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 M5C's page, where the calculator above is already locked to 13%.

Working the 13% on a Purchase in M5C

FSA M5C Tax Breakdown and Calculation Example

For FSA M5C in the Toronto area, the sales tax rate is 13%. Here is how tax is calculated on typical purchase amounts:

Selling into M5C: 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 M5C 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 M5C

All 13%, like M5C — 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 →