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Collect tax in Canada

Learn how to collect tax in a Canadian province.

Sales in Canada are subject to federal tax (GST) and provincial tax for some of the provinces.

Select the Federal dropdown to see key properties and registration guidelines for sales in the following provinces:

  • New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island combine their provincial tax with the federal GST to implement the harmonized sales tax (HST), which operates in the same way as the GST.
  • Alberta, Northwest Territories, Nunavut, and Yukon don’t apply any provincial sales tax.

Select a specific province to see details about its local tax collection, including:

  • The thresholds that trigger registration obligations.
  • Which types of product sales Stripe monitors and affect your threshold calculation.
  • Resources about how to register with local tax authorities.

Federal threshold monitoring

Stripe monitors your tax obligation thresholds if you’re a business based outside Canada that doesn’t carry on business in Canada:

  • If you sell digital products or services to Canadian individuals, complete the simplified GST/HST registration.
  • If you sell goods shipped from a warehouse in Canada to Canadian individuals, complete the normal GST/HST registration.

Stripe doesn’t monitor your threshold (30,000 CAD in a single calendar quarter or over the last four consecutive calendar quarters) if you’re a foreign business that does carry on business in Canada. If you meet this threshold, you must complete the normal GST/HST registration.

If your remote business sells digital services or goods into Canada exclusively through online marketplaces that collect tax on these sales, you don’t need to register for GST/HST. These sales don’t count toward your registration threshold.

Marketplace tax liability

Canada defines “digital platform operators” as marketplace operators that might have tax collection obligations because they control a transaction between a seller and a buyer (for example, by handling payments and passing them to the seller). This definition excludes businesses solely listing goods or processing payments. Digital platform operators must collect federal and provincial taxes on:

  • Sales of digital products and services to Canadian individuals by remote sellers not registered under the normal GST/HST regime and applicable provincial regime.
  • Sales of goods by non-registered sellers to Canadian customers if the goods are in Canada or the applicable province at the time of sale.
  • Provision of short-term accommodation if the property owner isn’t GST/HST and provincial tax registered. This typically includes renting residential units for less than one month. Stripe Tax doesn’t support accommodation services.