Canada PST/GST/HST Overview for Cross-Border Sellers
Updated 2026-08-02
Canada has a multi-layered sales tax system: federal GST (5%), provincial PST (varies 0-10%), combined HST (13-15% in some provinces), and Quebec QST (9.975%). Non-resident digital economy sellers must register for GST/HST when making CAD 30,000+ in taxable supplies to Canadian consumers over 12 months.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What is the difference between GST, HST, and PST?+
GST (5%) is the federal tax. PST is a separate provincial tax. HST combines GST and provincial tax into one rate. Some provinces have GST + PST (two separate taxes), others have HST (one combined tax), and Alberta has only GST.
When must non-resident sellers register?+
Non-resident sellers making taxable supplies to Canadian consumers must register for GST/HST when their taxable supplies exceed CAD 30,000 over four consecutive quarters. Digital economy businesses have specific registration rules effective since July 2021.
Do I need to register for provincial PST separately?+
Yes, in provinces with separate PST (BC, SK, MB, QC), you may need separate provincial registration. BC, SK, and MB require non-resident sellers meeting thresholds to register for PST. Quebec requires QST registration for non-resident digital economy suppliers.