Harmonised Sales Tax (HST) is a Canadian consumption tax used in provinces that have combined their Provincial Sales Tax with the nationwide GST.

PST stands for Provincial Sales Tax. It’s a consumption tax set by individual provinces. Some provinces use HST instead or only use GST.

GST, PST and HST in Canada

Q: What is GST in Canada?

The Goods and Services Tax (GST) in Canada is currently 5%.

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CANADA

Currency	Canadian Dollar (CAD, $)
Languages	English, French
Largest Marketplace (by page visits)	Amazon.ca
Most Popular Product Category	Fashion
Tax Authority	Canada Revenue Agency (CRA) / Agence du revenu du Canada (ARC)

Canada has two levels of sales tax, Federal and Provincial. The Goods and Services Tax (GST) applies at the federal level to all of Canada. Some provinces have combined their Provincial Sales Tax (PST) with GST to make HST (Harmonized Sales Tax). Others have kept their PST separate from PST.

Latest Canadian GST News

06 June 2025

GST relief for first-time home buyers on new homes valued up to $1.5 million

Canada’s new GST relief offers first-time home buyers a full rebate on the federal GST for newly built homes valued up to $1 million, with a partial rebate on homes up to $1.5 million. This move aims to make homeownership more affordable for eligible buyers.

06 June 2025

Prime Minister Carney will eliminate GST for first-time homebuyers

Canada is in a housing crisis – demand has gone up, supply has not kept pace, and prices are too high. The new government of Canada is taking immediate action to address this crisis.

How much is GST in Canada?

ProvinceType of TaxTax Rate
FederalProvincialFederalProvincial
AlbertaGST5%
British ColumbiaGSTPST5%7%
ManitobaGSTRST5%7%
New BrunswickHST15%
Newfoundland & LabradorHST15%
Northwest TerritoriesGST5%
Nova ScotiaHST14%
NunavutGST5%
OntarioHST13%
Prince Edward IslandHST15%
QuebecGSTQST5%9.975%
SaskatchewanGSTPST5%6%
YukonGSTPST5%6%

Province	Type of Tax	Tax Rate
Alberta	GST		5%
British Columbia	GST	PST	5%	7%
Manitoba	GST	RST	5%	7%
New Brunswick	HST		15%
Newfoundland & Labrador	HST		15%
Northwest Territories	GST		5%
Nova Scotia	HST		14%
Nunavut	GST		5%
Ontario	HST		13%
Prince Edward Island	HST		15%
Quebec	GST	QST	5%	9.975%
Saskatchewan	GST	PST	5%	6%
Yukon	GST	PST	5%	6%

There is also a 0% GST/HST rate that applies in every province.

Do I need to register for GST/HST?

If you sell non-exempt books or newspapers from outside Canada, you need to register. The rest of this information assumes you’re not based in Canada and that you’re selling B2C. Whether you need to register for GST first depends on what sales channels you use: Marketplaces or owned channels, like a Shopify store.

Via a Marketplace

In Canadian tax law, online marketplaces like Amazon and eBay are called “Digital Platform Operators” (DPO). They’re responsible for collecting GST/HST on sales made by non-resident, non-registered sellers

In short, that means you don’t need to register for GST in Canada if you’re only selling on a marketplace.

If you do register for GST/HST, you’ll become responsible for collecting and remitting it on your marketplace sales.

Via Your Website

First, where are your goods at the point of sale? If they’re outside of Canada, you don’t need to register for GST/HST.

If you store your goods in Canada, you need decide whether you're “carrying on business in Canada”. Unfortunately, there’s no set definition or test to make it clear whether you’re carrying on business in Canada or not. We recommend you read GST/HST Policy Statement P-051R2 to help you decide.

If you are carrying on business in Canada, you have to register for GST/HST once you cross the Small Supplier Threshold. If you’re not, you don’t have to register until you’ve passed the Digital Economy Threshold.

Small Supplier Threshold

You’ll need to register for GST/HST if:

You’re carrying on business in Canada
You’re selling goods stored in Canada to Canadians (but not through Marketplace fulfilment, like Amazon FBA)
You pass 30,000 CAD in worldwide sales over the last four calendar quarters

Digital Economy Threshold

Even if you don’t have to register for GST, you could benefit from doing it anyway.

You’ll need to register for GST/HST once you pass 30,000 CAD in sales, if:

You’re not carrying on business in Canada
You’re not a resident of Canada
You sell digital products or services to Canadians
You sell goods stored in Canada to Canadians (but not through Marketplace fulfilment, like Amazon FBA)

Sales made on online marketplaces don’t count towards the threshold.

Why register for GST

Even if you don’t have to register for GST, you could benefit from doing it anyway.

Reclaim import GST

Get the GST on returns refunded

Don’t worry if about if you’re “carrying on business in Canada”

Get Registered for GST

Manitoba RST and Saskatchewan PST

For non-resident sellers, Retail Sales Tax (RST) in Manitoba and PST in Saskatchewan work very similarly. In both Provinces, where your goods are stored, doesn’t make a difference to your sales tax obligations on B2C sales.

    ProvinceSelling on a MarketplaceSelling on your own websiteSelling on Both
ManitobaYou don't need to register for RSTYou need to register for RST from your first sale You need to register for RST from the first sale you make from your website, but you only have to report RST on your website sales
SaskatchewanYou don't need to register for PSTYou need to register for PST from your first sale You need to register for PST from the first sale you make from your website, but you only have to report PST on your website sales

Province	Selling on a Marketplace	Selling on your own website	Selling on Both
Manitoba	You don't need to register for RST	You need to register for RST from your first sale	You need to register for RST from the first sale you make from your website, but you only have to report RST on your website sales
Saskatchewan	You don't need to register for PST	You need to register for PST from your first sale	You need to register for PST from the first sale you make from your website, but you only have to report PST on your website sales

Don’t fancy doing the paperwork involved with reporting PST? Let us handle it for you.

Get Registered for GST

Dropshipping to Canada?

The sales tax rules for dropshipping to Canada are complicated. Like, there are 55 diagrams in the memorandum explaining the regulations, complicated.

Make getting the sales tax right easy with our expert advice.

Schedule a Call

British Columbia PST

You’ll only need to register for PST in British Columbia as a non-resident if:

You’re selling on your own website
You’re selling to consumers
Your stock is in British Columbia at the point of sale

If you meet all three criteria, you need to register from your first sale. In case you didn’t register at that point, we recommend you make a voluntary disclosure. Doing so might mean you can avoid some penalties.

Get Register for PST in BC

Quebec QST

Quebec Sales Tax (QST) is a little more complicated than other Provinces. Like other Provinces, you don’t need to register for QST if you’re selling via an online marketplace. What’s different, however, is that if you register for QST, you become responsible for collecting and remitting QST on your marketplace sales.

Selling to Quebec from your own website

For non-residents, where your stock is when it's sold changes when you need to register for QST and under which system: General QST or Specified QST.

Stock in Quebec

You need to register under the General QST System if sales of that stock to people in Quebec passes 30,000 CAD over 12 months (excluding any marketplace sales).

Stock elsewhere in Canada

You need to register under the Specified QST System if sales of that stock or any digital goods to people in Quebec pass 30,000 CAD over 12 months (excluding any marketplace sales).

Stock outside of Canada

You don’t need to register for QST.
Not sure if you’ve crossed a threshold, or how to register? We can help.

Get registered for QST

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GST Canada FAQs

How do I get an EORI number?

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

How do I get an EORI number

What’s the cost of an EORI number?

EORI number processing time:

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

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What is GST in Canada?

The Goods and Services Tax (GST) in Canada, is currently 5%.

What is HST?

Harmonised Sales Tax (HST) is a Canadian consumption tax. It’s used in Provinces that have combined their Provincial Sales Tax with the nationwide GST.

What is PST?

PST stands for Provincial Sales Tax. It’s a consumption tax set by individual Provinces in Canada. Some Provinces use HST instead or only use GST.

Can I open an Amazon Seller account without a GST number?

If you’re not already registered for GST, you can sell on Amazon to Canada without a GST number.

Learn more about VAT

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Province	Type of Tax		Tax Rate
Province	Federal	Provincial	Federal	Provincial
Alberta	GST		5%
British Columbia	GST	PST	5%	7%
Manitoba	GST	RST	5%	7%
New Brunswick	HST		15%
Newfoundland & Labrador	HST		15%
Northwest Territories	GST		5%
Nova Scotia	HST		14%
Nunavut	GST		5%
Ontario	HST		13%
Prince Edward Island	HST		15%
Quebec	GST	QST	5%	9.975%
Saskatchewan	GST	PST	5%	6%
Yukon	GST	PST	5%	6%