GST/HST Also called Goods and services tax, Is a sales tax on most goods and services made and supplied in Canada. Participating provinces will take it Provincial sales tax（PST）And goods and services Tax unified Get up and implement it in these provinces Uniform sales tax (HST). Typically, an HST applies to the same property (e.g. goods) and service base as a GST.

In general, most goods supplied or imported from Canada are subject to GST/HST. Starting July 1, 2021, for sellers whose goods originate and customers receive in Canada(No matter where the business is registered) or Platform operators that facilitate sales Must register GST/HST and charge GST/HST on behalf of all taxable (except zero rate) goods supplied to its customers.

For non-Canadian businesses/sellers or platform operators, the GST/HST registration obligation generally depends on whether the threshold amount of sales revenue in the 12 months after or prior to July 1, 2021 exceeds C $30,000. (This threshold is not applicable to sellers who have paid GST/HST on behalf of the platform)

1.Simplified GST/HST registration type: Applicable to sales taxable A digital product or service, Such as online music streaming or traditional services; It is a non-local e-commerce platform enterprise in Canada and a sales platform providing short-term accommodation in Canada. A simplified GST/HST An input tax credit is not allowed.

2.standard GST/HST registration type: Applicable to non-Canadian businesses/sellers that sell goods originating and receiving in Canada (e.g. goods sold and shipped to Canadian customers in warehouses located in Canada) and supply eligible goods Sellers and sales platforms are only suitable for registering the standard GST/HST and can apply for input credit.

Canada GST/HST tax rate depends on the place of supply, that is, according to the customer's location (receiving place) principle, other taxable goods tax rate depends on the province or territory. The current sales tax rate is:

(1)Alberta、British Columbia、Manitoba、Northwest Territories、Nunavut、Quebec、Saskatchewan和Yukon 5% (GST) 

(2)Ontario 13% (HST)

(3)New Brunswick、Newfoundland和Labrador、Nova Scotia和Prince Edward Island 15% (HST)

In addition, the GST/HST of the provinces is managed by the federal government and needs to be paid when reporting Canada Revenue Agency(CRA). The PST of each province is managed by the provincial government and needs to be paid separately to each province when declaring Provincial finance department. If required after business registration in the applicable province Provincial sales tax(PST) number,

Please contact us.

Take a chestnut, The customer address for the following Amazon.ca order is in Ontario, Ontario, and the sales tax rate is 13%. Taxes: 269.99 * 13% = 35.1

Registration of GST/HST is required to be provided to Revenue Canada based on estimated sales Deposit or tax advance, The initial deposit is within 12 months after the registration of tax number 50% of the estimated net tax (For details on the requirement of free deposit, please consult with ambo tax advisor); Registration takes about 15-20 working days

GST/HST reporting cycle is by the company Annual sales  deadline for filing and paying taxes is last day of the next month. Specific reference is as follows:

• ≤1,500,000 CAD    annual report
• 1,500,000-6,000,000 CAD  Quarterly report
• >6,000,000 CAD    Monthly report

Whether you are a GST/HST registrant or not, you are Must be Pay the federal portion of GST or HST for most goods imported into Canada. If you are an importer, registered with GST/HST, and the goods are in the course of your business activities for Consumption or supply And imported. You can usually recover the federal portion of GST /HST taxes paid by claiming an input Tax credit (ITC).

GST/HST payments of $50,000 or above must be passed Electronic means or Using credit cards online pay。When you make payments in excess of C $25 million, you must go through Canada Financial institutions pay. Electronic payments and Canadian financial institution payments, which can be completed using the Canadian financial institution's online or telephone banking services; You can also make electronic payments using the Canada Revenue Agency (CRA) 's MyPay option.