The objective of this article is to provide a summary of the registration requirements for sales tax purposes that may be applicable to an e-commerce supplier who is a non-resident of Canada (a “Merchant”) that is selling goods and services in Canada.
This article is not intended to be comprehensive (i.e., to cover every aspect of the sales tax legislation and registration requirements). It is intended to provide an overview of some of the more significant sales tax registration requirements applicable in Canada. We have also included a reference map with the current tax rates for the provinces and territories of Canada for your convenience.
Source: crowe.com
