Sales Tax for M5H — Toronto

What Postal Code M5H Covers

M5H covers the western Financial District including Nathan Phillips Square and Viljo Revell's 1965 City Hall. First Canadian Place is the tallest office tower in Canada. The PATH network beneath the district runs roughly 30 kilometres and is among the largest underground shopping complexes in the world.

Communities & neighbourhoods in M5H

Local landmarks

• Toronto City Hall and Nathan Phillips Square
• First Canadian Place
• Osgoode Hall
• PATH network

Where M5H Sits — and What That Changes at the Till

M5H covers ground within about a kilometre 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 M5K (Toronto) immediately alongside and M5L (Toronto) barely further.

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 M5H 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.

M5H is dense urban ground — 4 named neighbourhoods inside one postal area, about 10,000 residents, very large daytime workforce — 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 — M5H 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 M5H 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 M5H; 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 M5H's page, where the calculator above is already locked to 13%.

Working the 13% on a Purchase in M5H

FSA M5H Tax Breakdown and Calculation Example

For FSA M5H in the Toronto area, the sales tax rate is 13%. Here is how tax is calculated on typical purchase amounts:

Selling into M5H: 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 M5H 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 M5H

All 13%, like M5H — 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 →