Holding stock inside Canada
If you hold inventory in a Canadian warehouse or fulfilment centre, you must register for GST/HST directly with the CRA once you cross the small supplier threshold — the same as a domestic business would.
Canada Tax Guide
Canada GST/HST Registrations and Returns
Canada charges a flat 5% federal GST everywhere, but what you actually charge at checkout also depends on the province — from no additional tax in Alberta to a combined 15% in Atlantic Canada. Get the province-by-province breakdown, the real registration threshold, and how marketplace and digital-services rules apply to you.
5%
Federal GST Rate
CAD 30,000
Small Supplier Threshold
15%
Highest Combined Rate (HST)
5
Distinct Provincial Tax Systems
Latest Updates
Canada GST/HST News
01 — Provincial Tax Systems
GST is federal — what you charge also depends on the province
Canada has no single nationwide "VAT rate." The 5% GST applies everywhere, but each province layers on its own system on top — and which one applies is based on the province of supply, not where your business is based.
GST
GST only — no additional provincial tax
Alberta, and the three territories (Northwest Territories, Nunavut, Yukon), charge only the 5% federal GST at checkout.
HST
Harmonized Sales Tax — one combined rate
Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island have "harmonized" their provincial tax with the federal GST into a single HST rate, collected and administered together by the CRA.
GST+
GST plus a separate provincial sales tax
British Columbia (PST), Saskatchewan (PST), Manitoba (RST) and Quebec (QST) charge the 5% GST and their own provincial tax as two separate line items. Quebec's QST is administered by Revenu Québec, not the CRA — selling there typically means a second, separate registration.
| Province / territory | System | Combined rate |
|---|---|---|
| Alberta, NT, NU, YT | GST only | 5% |
| British Columbia | GST 5% + PST 7% | 12% |
| Saskatchewan | GST 5% + PST 6% | 11% |
| Manitoba | GST 5% + RST 7% | 12% |
| Quebec | GST 5% + QST 9.975% (separate registration) | ~14.975% |
| Ontario | HST | 13% |
| Nova Scotia | HST (reduced from 15% on Apr 1, 2025) | 14% |
| New Brunswick, Newfoundland & Labrador, PEI | HST | 15% |
02 — Registration
Is GST/HST registration required for your business?
Whether you need to register depends on your revenue, your sales channels, and whether goods are held in Canada at the point of sale.
✓Your rolling 12-month revenue from Canadian sales
✓Whether you sell goods, services, or digital products
✓Whether you sell direct or via a marketplace
✓Where stock is held at the point of sale
The threshold in practice: you're a "small supplier" — and don't have to register — until your taxable sales pass CAD 30,000 over the last four consecutive calendar quarters. If a single quarter alone pushes you past CAD 30,000, you must register immediately, effective no later than the sale that tipped you over.
Once registered, your GST/HST account number is your 9-digit Business Number followed by "RT" and a 4-digit reference — e.g. 123456789 RT0001. Non-residents who register under the simplified digital-economy regime (see below) get an RT9999 reference instead.
Talk to us03 — Selling Goods to Canada
Selling physical goods to Canadian customers
Unlike the EU, Canada does not require non-resident businesses to appoint a fiscal representative. You register directly with the CRA — the path just depends on where your stock sits.
Shipping from outside Canada
If goods ship from abroad at the time of sale, you have two compliant paths:
1Register for GST/HST directly with the CRA
2Ship Delivered Duty Paid (DDP) and let duties/tax be handled at import
Low-value shipment relief is a separate, narrower rule: under CUSMA, courier shipments from the US or Mexico only are duty- and tax-free up to CAD 40, and tax-only (no duty) up to CAD 150. From any other origin, the general remission threshold is just CAD 20. This is a customs relief at the border — it does not replace your own GST/HST registration obligation if you're storing stock in Canada.
Amazon & Other Marketplaces
Selling goods on a marketplace
Since July 1, 2021, distribution platform operators — like Amazon.ca — must collect and remit GST/HST on qualifying goods sold through their platform on behalf of non-registered vendors, when:
✓The goods are held in a fulfilment warehouse located in Canada, or
✓The goods are shipped from a place in Canada to the purchaser
Important: storing goods in a Canadian fulfilment warehouse still triggers your own GST/HST registration and notification obligations — even where the marketplace is the one collecting tax on the actual sale. The two obligations run in parallel, not in place of each other.
Book a call
04 — Digital Services
Selling digital products and services to Canada
Digital services in Canada cover eBooks, downloadable software, online courses, streaming and similar electronically-supplied products. Non-resident vendors selling these to Canadian consumers must register once sales exceed CAD 30,000 over any rolling 12-month period, using the CRA's simplified GST/HST regime (account reference RT9999).
Know this before you register under the simplified regime: you cannot claim input tax credits under it, and GST/HST you charge is not recoverable by your Canadian business customers either. If a meaningful share of your Canadian sales is B2B, normal registration is usually the better fit — talk to us before choosing.
Book a call
05 — Filing Frequency
How often you file depends on your revenue, not your choice
The CRA assigns your reporting period automatically based on annual taxable supplies. You can elect a shorter period than assigned, but never a longer one.
≤ CAD 1.5M
Annual (default)
Most new and small registrants are assigned annual filing by default. You may elect quarterly or monthly instead if you'd prefer to file more often.
CAD 1.5M–6M
Quarterly (default)
You're moved to quarterly filing once assigned taxable supplies pass CAD 1.5 million. Monthly filing remains available by election.
> CAD 6M
Monthly (mandatory)
Above CAD 6 million in annual taxable supplies, monthly filing is required — there's no election to a longer period.
Find Your Path
Feeling Confused? Take the VAT Quiz
There are many variables. In under a minute, find out which registration route — standard, simplified digital-economy, or marketplace-facilitated — fits your business.
Take the Quiz →
06 — Business to Business
GST/HST on sales to Canadian businesses
B2B sales work differently to B2C. If your Canadian business customer gives you a valid GST/HST number at the time of sale, you generally don't charge tax on that supply — they self-assess it instead, similar in effect to an EU-style reverse charge. Without a valid number, tax may need to be charged as normal.
Based outside Canada, selling B2B
If your customer supplies a valid GST/HST registration number, the sale generally isn't taxed by you — they self-assess. This applies whether you're registered under the normal or simplified regime.
Registered under the simplified regime
If you do charge GST/HST to a Canadian business under a simplified (RT9999) registration, that tax is not recoverable by them as an input tax credit — a real cost you should flag to B2B customers before it surprises them.
07 — FAQs
Canada GST/HST FAQs
Do I need a fiscal representative to register in Canada?
No. Unlike many EU countries, Canada does not require non-resident businesses to appoint a fiscal representative. You register directly with the CRA, optionally through an authorized representative such as an accountant.
What does a Canadian GST/HST number look like?
Your 9-digit Business Number followed by "RT" and a 4-digit reference — for example, 123456789 RT0001. Non-residents registered under the simplified digital-economy regime get an RT9999 reference instead.
Do I have to charge Quebec's QST as well as GST?
If you're selling to customers in Quebec, generally yes. QST is administered separately by Revenu Québec rather than the CRA, so selling there usually means a second registration alongside your federal GST/HST one.
If Amazon.ca collects GST/HST on my sales, do I still need to register?
Possibly. Storing inventory in a Canadian fulfilment warehouse can trigger your own registration and notification obligations even when the marketplace collects tax on the sale itself — the two obligations aren't mutually exclusive.
Fast Registration
Get Registered for GST/HST, Fast
Ready to start selling to Canadian customers? Begin your registration today — we typically secure a GST/HST number within two to four weeks.
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