- This is a tax guide for businesses with customers in Canada. The guide covers the GST, HST and Provincial Sales Tax rates in Canada, GST/HST registration thresholds, Canadian GST/HST number format, GST/HST on digital services, marketplace and platform operator rules, invoice requirements, e-invoicing and digital reporting for Canada, GST/HST/PST payments and returns, and penalties in case of late filings or misdeclarations.
- The standard GST/HST rate is 5%. Certain provinces levy an additional provincial tax, which is combined with the GST rate and is referred to as the harmonized sales tax (HST). Certain transactions are subject to the zero rate (0%).
- The GST/HST registration threshold for domestic established sellers is CAD 30,000 annually.
- The Canadian GST/HST number format for individuals is the Social Insurance Number (SIN) and for businesses is the GST/HST Program Account Number. Non-resident vendors that supply digital services to consumers in Canada should be required to register for GST/HST, collect, and remit GST/HST on their sales of taxable supplies to consumers in Canada.
- The current GST/HST tax rate on cross-border sales of digital services is 5%.
Source Fonoa
Click on the logo to visit the website
