Canada charter taxes and fees
A charter of an aircraft with crew is a passenger transportation service for GST/HST. Domestic charters pay GST or HST depending on where the journey starts, flights to the United States usually pay 5% GST, and flights beyond the US are zero-rated. The Air Travellers Security Charge applies per passenger at listed airports.
- GST
- 5%
- HST in Ontario
- 13%
- To the Caribbean or Europe
- Zero-rated
- ATSC, other international
- $34.42 per passenger
What sits on top of the flight
Yes, on most domestic flights and on flights to the United States. The Canada Revenue Agency treats a charter with crew as a passenger transportation service. It is zero-rated when the origin, termination or a stopover of the continuous journey is outside the taxation area of Canada, the United States (except Hawaii) and St. Pierre and Miquelon. Otherwise GST at 5% or HST applies.
A Canadian charter quote starts with the aircraft and crew for the flying time, plus any positioning. On top come GST or HST where it applies, the Air Travellers Security Charge per passenger at listed airports, and airport and handling charges.
Each charge is explained below with its official source. Our pricing and fees page shows how these appear on a quote, and the cost calculator gives an estimate for your route.
As a guide, light jets charter at about C$6,560 to C$10,320 per flight hour and midsize jets at about C$9,380 to C$13,120, for the whole aircraft, before taxes and fees.
Sources:Canada Revenue Agency: GST/HST Info Sheet GI-170, Charter Flights Supplied to Third-Party Charterers (May 2015)Canada Revenue Agency: GST/HST rates by province and territory (rates on or after 1 April 2025)Justice Laws: Air Travellers Security Charge Act (S.C. 2002, c. 9, s. 5), sections 2, 12 and 13, last amended 26 March 2026
How GST and HST apply to a charter
The CRA's info sheet GI-170 says a charter flight supplied to a charterer is a passenger transportation service when there is an aircraft, an operator independent of the travellers and an itinerary. A quoted charter with crew meets that test.
Current HST rates are 13% in Ontario, 14% in Nova Scotia (since 1 April 2025) and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. Everywhere else GST is 5%. GI-170 dates from 2015 and quotes older provincial rates, so the rates here are from the CRA's current rate table.
A positioning flight to bring the aircraft to you is not part of your continuous journey, but the CRA treats its charge as extra payment for your charter, taxed in the same way. Catering on an international charter is supplied outside Canada; on a domestic charter it is taxed like the flight.
In Québec, Revenu Québec lists plane trips among the passenger transport on which GST and QST are payable, and zero-rates certain services whose origin, termination or a stopover is outside Canada. Where QST applies, it is a separate line on your quote.
| Journey | Tax treatment | CRA example |
|---|---|---|
| Origin, termination or a stopover outside Canada, the US (except Hawaii) and St. Pierre and Miquelon | Zero-rated (0%) | A one-way charter from Toronto to Nassau is zero-rated |
| Round trip to the United States with a stopover there | 5% GST, even from an HST province | Halifax to Boston and back is taxed at 5% GST, not HST |
| Domestic journey starting in Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia or Prince Edward Island | HST of that province | Windsor to Winnipeg and back, with no stops outside Canada, is taxed at Ontario HST |
| Domestic journey starting in any other province or territory | 5% GST | A charter starting in Manitoba is taxed at 5% GST |
A continuous journey needs a single ticket, voucher or equivalent travel document covering every leg. Without one, each service is taxed on its own: in an HST province if it begins there and ends in Canada.
Sources:Canada Revenue Agency: GST/HST Info Sheet GI-170, Charter Flights Supplied to Third-Party Charterers (May 2015)Canada Revenue Agency: GST/HST rates by province and territory (rates on or after 1 April 2025)Revenu Québec: passenger transportation in Québec (GST and QST)Revenu Québec: passenger transportation outside Québec
Tell us the dates and passengers. A specialist replies with aircraft options and an all-in price, around the clock.
The Air Travellers Security Charge
The ATSC is charged for each passenger boarding at a listed airport. The Act exempts aircraft with a maximum certified take-off weight of 2,730 kg or less, but it does not exempt charter flights, so charters on heavier aircraft pay it at listed airports.
| Destination | If GST/HST applies to the flight | If it does not |
|---|---|---|
| In Canada | $9.46 per boarding, up to $18.92 | $9.94 per boarding, up to $19.87 |
| Transborder (US and the rest of the continental zone) | $16.08 per boarding, up to $32.16 | $16.89 per boarding, up to $33.77 |
| Other international | Not applicable | $34.42 |
Rates in Canadian dollars, in effect since 1 May 2024. A charter that begins in Canada is treated as acquired in Canada. Air ambulance flights and some infants, employees and connecting passengers are exempt.
Sources:Justice Laws: Air Travellers Security Charge Act (S.C. 2002, c. 9, s. 5), sections 2, 12 and 13, last amended 26 March 2026Canada Revenue Agency: Air Travellers Security Charge (ATSC) rates effective 1 May 2024
The luxury tax no longer applies to aircraft
The federal luxury tax under the Select Luxury Items Tax Act was a tax on subject aircraft. Notice LTN5 says the luxury tax is no longer payable on subject aircraft from 5 November 2025. The change was announced in Budget 2025 and passed in Bill C-15, which received royal assent on 26 March 2026.
For a charter passenger, this changes nothing on the quote. It matters if you are thinking of buying an aircraft instead.
Sources:Canada Revenue Agency: Notice LTN5, Luxury tax not payable on subject aircraft and subject vessels (April 2026)Government of Canada: luxury tax technical information (notice to the reader on subject aircraft)
Airport charges, positioning and extras
Landing, parking and handling charges depend on the airport and the aircraft weight, and business aviation terminals at the large airports cost more than regional fields. See our Toronto, Vancouver and Montreal pages for the airports in each city.
Positioning, crew overnights, winter de-icing and catering beyond the standard can also appear on a quote. Customs clearance outside an airport's normal hours can carry cost recovery charges from the Canada Border Services Agency. None of these are hidden: each is a separate line.
Sources:Canada Revenue Agency: GST/HST Info Sheet GI-170, Charter Flights Supplied to Third-Party Charterers (May 2015)Canada Border Services Agency: Memorandum D2-5-1, Charter Access to Airports
Questions, answered
Still deciding? A charter specialist will talk you through aircraft, airports and price, with no obligation.
Ask a specialistIs a private jet from Toronto to New York taxed?+
Usually at 5% GST. The United States (except Hawaii) is inside the GST taxation area, so the flight is not zero-rated, and the CRA treats a journey with a stop outside Canada as supplied in a non-HST province, so GST applies rather than Ontario HST.
Is there GST on a charter from Vancouver to London?+
No. The destination is outside the taxation area, so the charter is zero-rated.
Do private jet passengers pay the Air Travellers Security Charge?+
Yes, when boarding at a listed airport on an aircraft over 2,730 kg maximum take-off weight. The Act has no exemption for charter flights. The international rate is $34.42 per passenger.
Is there a luxury tax on private jets in Canada?+
Not any more. The luxury tax is no longer payable on subject aircraft from 5 November 2025, and it was always a tax on buying an aircraft, not on charter.
Fares, dates and rules on this page were checked on 19 October 2026. Official fares and schedules change every season; the operator or authority named in each source has the final word.
- 1.Canada Revenue Agency: GST/HST Info Sheet GI-170, Charter Flights Supplied to Third-Party Charterers (May 2015)
- 2.Canada Revenue Agency: GST/HST rates by province and territory (rates on or after 1 April 2025)
- 3.Justice Laws: Air Travellers Security Charge Act (S.C. 2002, c. 9, s. 5), sections 2, 12 and 13, last amended 26 March 2026
- 4.Revenu Québec: passenger transportation in Québec (GST and QST)
- 5.Revenu Québec: passenger transportation outside Québec
- 6.Canada Revenue Agency: Air Travellers Security Charge (ATSC) rates effective 1 May 2024
- 7.Canada Revenue Agency: Notice LTN5, Luxury tax not payable on subject aircraft and subject vessels (April 2026)
- 8.Government of Canada: luxury tax technical information (notice to the reader on subject aircraft)
- 9.Canada Border Services Agency: Memorandum D2-5-1, Charter Access to Airports
Every tax and fee, line by line.
A specialist replies around the clock with aircraft options, the operator's name and an all-in price.