Canada · GST/HST
GST/HST registration and filingwherever your business is based
Canadian businesses register for GST/HST once their taxable sales pass $30,000. Businesses based abroad register at the same $30,000 for digital sales to Canadian consumers, or sooner if they hold stock in Canada. Either way, GoodVat registers you with the CRA and the provinces, charges the right GST, HST, QST or PST for the buyer’s province and files every return.
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- Federal GST
- 5%
- Registration threshold
- $30,000
- Highest HST rate
- 15%
Canada GST/HST · CRA
- Registered
GST/HST registration
123456789 RT0001
- Calculated
Candle, Ontario customer
13% HST
- Calculated
Candle, British Columbia customer
5% GST + 7% PST
- Filed
Return, July to September 2026
Due 2 Nov 2026, filed online
Next return: October to December 2026, due 1 February 2027.
The rules
What Canadian sales tax asks of online sellers
GST/HST is federal, but PST and QST belong to the provinces, and the rules differ for sellers based in Canada and abroad. These are the ones that catch sellers out.
- 01
The $30,000 small supplier threshold
You must register for GST/HST once your worldwide taxable sales pass $30,000 in a single calendar quarter or over four consecutive quarters. Exports to the US are zero-rated but still count, and so do Amazon and Etsy sales.
- 02
The rate follows the buyer’s province
Once you’re registered, you charge 5% GST in Alberta and the other GST-only provinces, 13% HST in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and PEI. One GST/HST number covers all of them.
- 03
Quebec QST is a separate registration
Quebec adds 9.975% QST, run by Revenu Québec. Quebec businesses register for both taxes there. A seller elsewhere registers for QST once its sales to Quebec consumers pass $30,000 over 12 months, and a GST/HST number doesn’t cover it.
- 04
PST in BC, Saskatchewan and Manitoba
British Columbia (7%), Saskatchewan (6%) and Manitoba (7%) each run their own tax with their own registration. A seller outside BC registers once it passes $10,000 of BC sales in 12 months, or sooner if it solicits BC customers. Saskatchewan has no remote-seller minimum. Manitoba generally requires registration when its delivery, solicitation and order tests are met; its $30,000 exception is narrow and excludes several out-of-province seller cases.
- 05
Sellers abroad: simplified or normal registration
A business outside Canada selling digital products or services to Canadian consumers uses the CRA’s simplified registration once those sales pass $30,000 in 12 months: quarterly returns and no input tax credits. Goods held in Canada, such as Amazon FBA stock, follow the normal registration rules; registration is required in some cases and voluntary registration can recover import GST.
- 06
Annual, quarterly or monthly returns
Most small sellers start as annual filers and can choose quarterly or monthly. Returns are due one month after the period, or three months after the year end for annual filers, and must be filed online, even when you had no sales.
Your situation
Which of these sounds like you?
| If you… | You need | What GoodVat does |
|---|---|---|
| You’re a Canadian business selling to Canadians | A GST/HST number once you pass $30,000 | We watch the threshold across all your channels, register you for GST/HST when it’s crossed and charge the rate for each buyer’s province from your first taxable sale. Quick Method and input tax credits are covered in your return. |
| You’re a Canadian business selling to the US | 0% GST/HST on exports, but they count towards $30,000 | We zero-rate goods shipped outside Canada and count those sales towards your threshold. Once registered you claim input tax credits on your costs, which can mean a refund when most of your sales are exports. |
| You’re based abroad and sell software or digital services | Simplified GST/HST registration over $30,000 | We track your sales to Canadian consumers over a rolling 12 months, register you under the simplified system when they pass $30,000 and charge the buyer’s provincial rate. Sales to GST/HST-registered businesses that give you their number are left out. |
| You’re based abroad and store stock in Canada | A normal GST/HST registration, with input tax credits | Goods held in a Canadian warehouse, including Amazon FBA stock, are supplied in Canada. We assess whether normal registration is mandatory and can register you voluntarily to recover import GST, then file your returns. A marketplace collects only on sales by sellers who have no GST/HST number. |
| You sell into Quebec, BC, Saskatchewan or Manitoba | QST, BC PST, Saskatchewan PST or Manitoba RST | We register you with Revenu Québec or the province as soon as your sales call for it, charge the provincial tax on the right orders and file those returns alongside your GST/HST. |
How it works
How GoodVat handles Canadian GST/HST
One account covers every step, from the first registration check to the last return. Use the parts you need.
Monitoring
We count your taxable sales across Shopify, Amazon, Etsy and every other channel against the $30,000 threshold, and track your sales to Quebec, BC, Saskatchewan and Manitoba against their registration rules.
Registration
Our Canadian accountants register you for GST/HST with the CRA, and for QST, BC PST, Saskatchewan PST or Manitoba RST as soon as you need them, whether you’re a Canadian business or one based abroad. They also deregister you if you stop selling in Canada.
Tax calculation
The API returns the GST, HST, PST or QST that applies to the buyer’s province and product, from 5% GST up to 15% HST, and applies zero-rating to exports and the rules for goods held in Canada.
Filing
We prepare every GST/HST, QST and PST return from your sales and input tax credits, and our accountants file each one at its reporting frequency and deal with any questions from the CRA or the province.
Pricing
Canadian GST/HST, free to start
The Free plan covers threshold monitoring, the right tax at checkout, invoicing and ready-to-file returns. Paid plans start at $20 a month as your transactions grow, never a percentage of your sales.
A real person replies within one business day · or email hello@goodvat.com
Rather not deal with it yourself? Our accountants can register you with the CRA, file every return and deregister you when you stop selling there, for $99 a month.Filing prices
Frequently asked questions
When do I need to register for GST/HST?
If your worldwide taxable sales pass $30,000 in one calendar quarter, you stop being a small supplier on the sale that crosses the threshold and have 29 days from that sale to register. If they pass $30,000 over the last four quarters but not in one quarter, you stop being a small supplier at the end of the following month; the 29 days runs from your effective registration date, no later than your first sale after that. Below both limits, registering is optional and can be worthwhile if you have large business costs or mostly export, since a registrant claims back the GST/HST it pays.
Is a GST number the same as an HST number?
Yes. Canada has one GST/HST account, a nine-digit Business Number followed by RT and four digits, such as 123456789 RT0001. It covers 5% GST in Alberta and 13% HST in Ontario alike. QST and PST are separate registrations with each province, and GoodVat handles those too.
Does Amazon charge GST/HST for me?
Only if you have no GST/HST number. For goods shipped from inside Canada, Amazon.ca collects and remits the tax for sellers who haven’t given it a regular number. Once you add yours, Amazon passes the tax on to you and you remit it with your return. Either way, the sales count towards your $30,000.
Do businesses outside Canada need to register for GST/HST?
For digital products and services sold to Canadian consumers, yes, once sales pass $30,000 in 12 months, under the simplified system. For goods shipped from abroad, these sales alone don’t require registration because the carrier collects GST/HST from the buyer at the border. Goods held in Canada follow the normal registration rules; registration is required in some cases, and voluntary registration can recover import GST.
How often do I file a GST/HST return?
Annual by default for sales up to $1.5 million, with the choice of quarterly or monthly, which can bring a refund sooner if your credits are large. Quarterly and monthly returns are due one month after the period, so July to September is due 31 October, moving to the next business day when that falls on a weekend.
What does Canadian GST/HST compliance cost with GoodVat?
GoodVat is free to start: the Free plan covers threshold monitoring, tax calculation, invoicing and ready-to-file returns, and paid plans start at $20 a month as your transactions grow. If you’d like our accountants to register you with the CRA and file for you, filing is $99 a month, covering every return due.
Hand your sales tax and VAT to GoodVat
Tell us where you sell. We’ll map every registration you need, calculate tax at checkout and file your returns in 140+ countries. The software is a flat monthly plan, and done-for-you filing has a published price per country.