Yes, toilet paper is taxed in Ontario at the full 13 percent Harmonized Sales Tax. That covers the 5 percent federal portion and the 8 percent provincial portion, and it applies at every grocery store, pharmacy, and warehouse club in the province. There is no exemption, no rebate, and no reduced rate for the general shopper.
Why It’s Fully Taxable
Canada’s tax system gives relief to two main categories: zero-rated supplies, which are taxed at 0 percent, and exempt supplies, which fall outside HST altogether. Toilet paper is neither. It’s a standard taxable supply, so the full 13 percent applies.1Canada Revenue Agency. Type of Supply
The best-known zero-rated category is basic groceries. The CRA treats something as a “food or beverage” only if an average consumer would recognize and buy it as food during ordinary grocery shopping.2Canada Revenue Agency. Basic Groceries Milk, bread, produce, and eggs qualify. Toilet paper doesn’t.
The other main zero-rated category covers medical and assistive devices listed in Schedule VI, Part II of the Excise Tax Act. That list is narrow: hearing aids, hospital beds supplied on a medical professional’s order, artificial breathing apparatus, heart monitors, and similar equipment designed to treat a specific condition.3Justice Laws Website. Excise Tax Act – Schedule VI Part II Household paper products don’t come near that threshold. They sit alongside cleaning supplies, laundry detergent, and linens as general consumer goods.
Ontario’s Point-of-Sale Rebates Don’t Apply
Ontario removes the 8 percent provincial portion of the HST at the register for a specific list of items, so you pay only 5 percent on those goods. The qualifying items are:4Government of Ontario. HST: Ontario Point-of-Sale Rebates
- Books, including audiobooks
- Printed newspapers
- Children’s clothing and footwear
- Children’s car seats and booster seats
- Diapers
- Qualifying prepared food and beverages priced at $4 or less
- Feminine hygiene products
Toilet paper isn’t on the list. Retailers have no authority to waive the provincial portion on it, no matter how essential the product is in practice.
The 2024–2025 GST/HST Holiday Didn’t Cover It
From December 14, 2024 to February 15, 2025, the federal government ran a temporary tax break that removed GST/HST from a defined list of goods. That list included food and beverages, restaurant meals, children’s clothing and footwear, diapers, children’s car seats, toys, jigsaw puzzles, video game consoles, physical books, printed newspapers, and Christmas trees.5Canada.ca. GST/HST Break – Closed
Toilet paper and other household paper products were not included. The program has ended, and no similar relief has been announced for 2026.
Who Pays Less
Two groups pay a reduced effective rate on toilet paper.
Status Indian Cardholders
Status Indians, Indian bands, and band councils receive relief equal to the 8 percent provincial portion of the HST on qualifying purchases, including toilet paper. The relief applies both on-reserve and off-reserve when the buyer presents a valid Certificate of Indian Status (the federal Status Card with photo) at the register.6Canada Revenue Agency. Ontario First Nations Point-of-Sale Relief – Reporting Requirements for GST/HST Registrant Suppliers The purchase must be for personal use or the band’s official use, not for resale. Certain categories are excluded from the relief, including alcohol, tobacco, most cannabis, gasoline, utilities, restaurant dine-in meals, and hotel stays. Household supplies like toilet paper are eligible, bringing the effective rate to 5 percent. The relief does not extend to Métis or non-status Indigenous people.
Businesses
If you buy toilet paper for a business — for an office, a warehouse, a customer washroom — you can recover the full 13 percent through input tax credits on your GST/HST return. You need to be a registered GST/HST registrant, the expense has to be for use in commercial activities rather than personal use, and you have to keep receipts as supporting documentation.7Canada.ca. Input Tax Credits Businesses using the quick method of accounting cannot claim ITCs for operating expenses like office supplies, so the tax stays as a cost under that method.
The GST/HST Credit Offsets Some of What You Pay
Low- and modest-income Canadians receive the GST/HST credit, a quarterly tax-free payment that partially compensates for the sales tax they pay across all their purchases. Eligibility is determined automatically when you file your income tax return, so no separate application is needed. In 2026, the federal government is issuing a one-time top-up payment starting June 5, with maximum amounts running from $267 for a single person with no children up to $717 for families with four children.8Canada.ca. One-Time GST/HST Credit Top-Up Payment
The credit doesn’t change what shows up on your receipt. You still pay 13 percent on every roll. It just returns some of the tax you’ve paid across the year, toilet paper included.