Sales Tax for Canadian Online Stores (2026 Guide)
Sales tax for Canadian online stores on Shopify, WooCommerce and BigCommerce: when to register, GST/HST, PST and QST across provinces, and US orders.
TL;DR: a Canadian online store charges no sales tax until it registers for GST/HST, which is required once worldwide sales pass $30,000 in a calendar quarter or over four consecutive quarters. Once registered, you charge the GST or HST rate of the province the goods are delivered to, from 5% to 15%. BC, Saskatchewan, Manitoba and Quebec each have a separate provincial tax with their own rules. Orders shipped to the US carry no GST/HST, but they now pay US duty, and US sales tax only applies once you pass a state’s threshold.
| Your situation | What you owe | Start here |
|---|---|---|
| Under $30,000 in sales a year, all channels | Nothing, unless you register voluntarily | Small supplier threshold |
| Over $30,000 | Register for GST/HST and charge it on Canadian orders | How to register |
| Shipping to customers in other provinces | The destination province’s GST or HST rate | Selling across Canada |
| Selling into BC, Saskatchewan, Manitoba or Quebec | Possibly PST, RST or QST, under each province’s rules | Sales tax by province |
| Shipping to US customers | No GST/HST. US duty on almost every parcel | Selling to US customers |
| Over US$100,000 into one US state | That state’s sales tax | US sales tax for Canadian sellers |
This post is for small Canadian businesses selling physical products on Shopify, WooCommerce or BigCommerce, often alongside Etsy or Amazon. It’s a map: each section links to a guide with the detail. Current as of 1 November 2026.
When you have to start charging GST/HST
Canada’s small supplier rule lets you skip GST/HST until your worldwide taxable sales pass $30,000:
- in one calendar quarter: you must charge GST/HST on the sale that takes you over, and register within 29 days, or
- over four consecutive calendar quarters: you have a little longer, until the end of the month after the quarter you went over.
What counts: sales from every channel, including Etsy, Amazon, craft fairs, wholesale and zero-rated exports to the US. Your Shopify dashboard alone won’t tell you when you’ve crossed. See the small supplier threshold guide.
Many small sellers register before they have to, so they can claim back the GST/HST on their supplies, packaging, fees and equipment as input tax credits. The catch is that your prices go up for customers who can’t claim the tax back.
Which rate to charge: it depends where the customer is
GST and HST follow the delivery address. A store in Alberta, where the rate is 5%, charges 13% HST on an order shipped to Ontario. That surprises a lot of sellers, but it’s how the system works, and Shopify, WooCommerce and BigCommerce can all apply it automatically once set up.
| Delivered to | Rate a GST/HST-registered seller charges |
|---|---|
| Ontario | 13% HST |
| Nova Scotia | 14% HST (since 1 April 2025) |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST |
| Alberta, BC, Manitoba, Quebec, Saskatchewan, the territories | 5% GST |
All of it goes on one GST/HST return to the CRA. Not sure what GST, HST and PST each mean? See GST vs HST vs PST. Work out any order with the GST/HST calculator.
Provincial sales taxes for online sellers
Four provinces charge their own tax on top of GST, and each decides when sellers based elsewhere must register:
| Province | Tax | When an out-of-province seller registers |
|---|---|---|
| British Columbia | PST 7% | Over $10,000 of sales to BC customers in 12 months, or stock held in BC |
| Saskatchewan | PST 6% | No minimum for taxable goods delivered into Saskatchewan |
| Manitoba | RST 7% | Usually from the first sale. The $30,000 exception rarely helps out-of-province sellers |
| Quebec | QST 9.975% | Over $30,000 of sales to Quebec consumers in 12 months (specified system) |
If you’re based in one of these provinces, you’ll normally register for its tax at home. Each has its own guide: BC PST, Saskatchewan PST, Manitoba PST and Quebec QST. For the HST provinces, see Ontario HST, Nova Scotia HST, New Brunswick HST, Newfoundland and Labrador HST and PEI HST. Alberta has no PST: see Alberta GST.
Etsy, Amazon and other marketplaces
Marketplaces take on some of the work, but not all of it:
- If you’re not registered for GST/HST, Etsy says it collects GST/HST (and QST) on your orders to Canadian buyers. Once you add your GST/HST number, it stops and you handle it.
- Marketplaces collect BC PST, Saskatchewan PST and Manitoba RST on sales through their platforms.
- Marketplaces collect US sales tax on US orders in every state with a sales tax.
Marketplace sales still count towards your $30,000 GST/HST threshold. Your own store’s sales are entirely your job, including PST in any province where you have to register.
Selling to the US
Three separate things to keep apart:
- GST/HST: none. Goods you ship to a US customer are zero-rated exports. Keep tracking and customs paperwork as proof. See do you charge GST to US customers?
- US duty and tariffs: the US$800 de minimis has been suspended since 29 August 2025, so almost every parcel pays US duty. On top of the normal rate, many Canadian goods face a 10% Section 301 tariff unless they qualify under CUSMA, and some face a 50% Section 338 tariff. See US tariffs on Canada and the shipping guide.
- US sales tax: only in states where you have nexus, usually more than US$100,000 of sales into the state in a year, or stock in a US warehouse such as Amazon FBA. See US sales tax for Canadian sellers.
Setting up your platform
Each platform needs your GST/HST number, and a provincial number for each PST or QST registration:
- Shopify: Settings → Taxes and duties → Canada. New stores use Shopify Tax or manual rates, since Basic Tax is only for stores collecting Canadian tax before 13 May 2026. See Shopify GST/HST setup.
- WooCommerce: a tax rate table you maintain, with GST/HST at priority 1 and PST at priority 2. Our guide has a ready-to-import CSV. See WooCommerce GST/HST setup.
- BigCommerce: tax zones by province under Settings → Tax, or an automatic provider. See BigCommerce GST/HST setup.
None of the three files or pays your Canadian taxes.
Filing and paying
Most small sellers are annual filers with the CRA. Since 1 January 2024, every GST/HST return must be filed electronically, through GST/HST NETFILE, My Business Account or your accounting software. A sole proprietor with a December year-end files by 15 June but must pay by 30 April. Late filing costs 1% of the balance plus 0.25% a month. See how to file a GST/HST return.
If your sales are under $400,000, the Quick Method can cut the paperwork and sometimes the tax. Provincial returns are filed separately with each province.
Your checklist
- Add up your sales from every channel for the last four quarters.
- Over $30,000? Register for GST/HST.
- Check each PST province you ship to against its rules.
- Set up your Shopify, WooCommerce or BigCommerce store.
- Add HS codes and country of origin to products you ship to the US.
- Keep receipts for your costs to claim input tax credits.
- Diary your filing and payment dates.
FAQ
Do I need to charge sales tax on my online store in Canada?
Only once you’re registered. Canadian businesses must register for GST/HST when worldwide taxable sales pass $30,000 in a calendar quarter or over four consecutive quarters. Below that you’re a small supplier and don’t charge GST/HST, unless you register voluntarily. Provincial PST and QST have their own rules.
What sales tax do I charge customers in other provinces?
Once you’re GST/HST-registered, you charge the rate of the province where the goods are delivered: 5% GST in Alberta, BC, Manitoba, Quebec, Saskatchewan and the territories, 13% HST in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and PEI. PST or QST is added only where you’re registered for it.
Do Canadian online stores charge GST to US customers?
No. Goods shipped to a US customer are zero-rated exports, so GST/HST is 0%. You still need proof the goods left Canada, and these sales still count towards the $30,000 threshold. US duty and, in some cases, US state sales tax are separate questions.
Do Etsy and Amazon sales count towards the $30,000 GST threshold?
Yes. The $30,000 small supplier test counts all your worldwide taxable sales, from your own store, marketplaces, markets and wholesale, including zero-rated exports. Marketplaces may collect some taxes on their sales, but the sales still count towards your threshold.
Does Shopify, WooCommerce or BigCommerce file my GST/HST return?
No. All three calculate tax at checkout from your settings, but none files or remits Canadian sales tax for you. You file the GST/HST return with the CRA and each PST or QST return with its province, yourself, through an accountant or through a service like GoodVat.