Here's what the Apple site says
Quote:
Tax rate
In accordance with local law, your Apple Online Store purchases will be taxed using the applicable tax rate(s) for your shipping address. If the tax rate changes before your purchase is shipped, the rate in effect at the time your order ships will apply.
Based on your shipping address, you may see a combination of these types of taxes on your order:
* PST/QST - Provincial Sales Tax and Quebec Sales Tax
* GST - Goods and Services Tax
* HST - Harmonized Sales Tax (GST + PST)
http://store.apple.com/ca/help/payments#tax
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