In this article
In both BC and Ontario, car seats, booster seats, diapers and children's clothing are taxed at just 5%, the federal GST. Strollers, cribs, toys and most other baby gear pay the full rate: 12% in BC and 13% in Ontario. On a $1,000 purchase, that's a difference of $70 to $80.
The quick breakdown
| Item | BC | Ontario |
|---|---|---|
| Strollers | 12% (GST + PST) | 13% HST |
| Infant, convertible and all-in-one car seats | 5% (no PST) | 5% (provincial part rebated) |
| Booster seats | 5% | 5% |
| Travel system sold as one package | Check your receipt | 13% (doesn't qualify for the rebate) |
| Children's clothing and footwear | 5% | 5%, within size limits |
| Diapers, cloth or disposable | 5% | 5% |
| Printed books | 5% | 5% |
| Cribs, high chairs, toys and monitors | 12% | 13% |
This is a general guide based on provincial rules, not tax advice. Rates were current in October 2026.
British Columbia: 5% GST plus 7% PST
BC charges two taxes: the federal 5% GST and the provincial 7% PST. Some baby and child essentials are exempt from PST, so they pay only the GST:
- Children's car seats and booster seats. BC treats them as safety equipment.
- Children's-sized clothing and footwear. That includes snowsuits, boots and mittens in children's sizes.
- Diapers, both cloth and disposable.
- Printed books.
If an older child needs adult-sized clothing or footwear, it can still be PST-exempt if the child is under 15. Ask at the till, because you may need to sign a short declaration.
Ontario: 13% HST, with an 8% rebate on some items
Ontario combines the two taxes into a 13% HST. For a list of children's items, the 8% provincial part is taken off at the till, so you pay 5%:
- Children's car seats and booster seats that meet Transport Canada's safety standards.
- Children's clothing and footwear, up to girls' size 16 and boys' size 20 in clothing, and size 6 in footwear. Costumes, sports protective equipment, skates and ski boots aren't included.
- Diapers.
- Printed books.
Watch out for travel systems. In Ontario, a stroller, infant car seat and base sold together as one package doesn't qualify for the rebate, so the whole package pays 13%. If you buy the car seat separately, the car seat pays 5%.
What it means for your budget
For example, with prices current when we wrote this:
- An UPPAbaby Cruz V3 at $919.99 pays about $110 in tax in BC and about $120 in Ontario.
- A rotating all-in-one car seat around $1,000 pays about $50 in tax in either province.
When you're comparing a travel system with a stroller and car seat bought separately, compare the after-tax totals, especially in Ontario. A bundle that's cheaper before tax isn't always cheaper after it.
Buying online from another province
Sales tax is based on where your order is delivered, not where the store is. An order shipped to an Ontario address pays Ontario rates, and an order shipped to Alberta pays only the 5% GST, wherever the store is. If you pick up in store, the rates for that store's province apply.
Shopping in store? Our Richmond and Burnaby stores charge BC rates, and our Ottawa store charges Ontario rates. Call ahead and we'll let you know which models we have on the floor. You can also browse strollers and infant car seats online.
