Canadian GST/HST for E-Commerce: Foreign Seller Registration Guide
Updated 2026-08-17
Since July 2021, Canada requires foreign vendors and marketplace operators to register for GST/HST when selling digital services or facilitating sales of goods shipped from within Canada to Canadian consumers. The threshold is CAD $30,000 in qualifying revenues over 12 months. Marketplaces like Amazon are treated as the supplier for GST/HST purposes on third-party sales. Standard GST rate is 5%, with HST ranging from 13-15% depending on province.
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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
When do I need to register for Canadian GST/HST?+
You must register for GST/HST if you are a non-resident supplier of digital services to Canadian consumers with qualifying revenues exceeding CAD $30,000 over 12 months, or if you are a marketplace operator facilitating sales of goods shipped from Canada. Registration is through the CRA (Canada Revenue Agency) simplified registration process for non-resident vendors.
What is the marketplace facilitator rule in Canada?+
Under the 2021 rules, marketplace operators (like Amazon, eBay) are deemed the supplier for GST/HST purposes when they facilitate sales by third-party sellers. The marketplace collects and remits GST/HST on behalf of third-party sellers. This applies to goods shipped from within Canada and digital platform services.
What are the provincial sales tax obligations?+
Canada has several tax regimes: GST-only (5%) in Alberta and territories, HST (13-15%) in Ontario, Nova Scotia, New Brunswick, PEI, and Newfoundland, PST (7-10%) in BC, Saskatchewan, Manitoba, and Quebec. GST/HST registration covers federal taxes. Provincial PST may require separate registration in some provinces.
How do I register for Canadian GST/HST?+
Non-resident businesses can register through the CRA's simplified GST/HST registration for non-resident suppliers. This involves completing Form GST34 and providing business details. Registration is available online. Once registered, you must file returns (typically quarterly) and remit collected taxes.
What about goods stored in Canadian warehouses?+
If you store goods in Canadian warehouses (e.g., Amazon FBA Canada), you generally need to register for GST/HST regardless of your sales volume. The physical presence through warehousing creates a GST/HST obligation. Amazon's FBA Canada program stores inventory in Canadian fulfillment centers.
What are the filing requirements?+
GST/HST returns are typically filed quarterly. The annual filing deadline is three months after your fiscal year-end. Returns must be filed electronically if annual revenues exceed CAD $1.5 million. Payment is due with the return. You can claim input tax credits (ITCs) for GST/HST paid on business expenses.
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