# Collect tax in Canada Learn how to collect tax in Canadian provinces. In Canada, Stripe supports tax calculation for federal tax (GST/HST) and provincial tax (PST, QST, or RST). For each jurisdiction listed, you can find information about: - The types of tax Stripe can help you collect. - The registration threshold that determines when you’re required to register for tax collection. - What kinds of products or sales are subject to tax calculation. - The types of transactions covered. - Resources about how to register with local tax authorities. Select the **Federal** dropdown to see information about GST and HST in the following provinces: - Alberta, Northwest Territories, Nunavut and Yukon apply only federal GST, no separate provincial taxes. - New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island combine the federal tax with their provincial tax to apply the harmonized sales tax (HST), which operates in the same way as the GST. - British Columbia, Manitoba, Quebec, and Saskatchewan apply both the federal GST and their own provincial tax, but the provincial taxes are administered separately. To see information about the provincial taxes, select either **British Columbia** (PST), **Manitoba** (RST), **Quebec** (QST), or **Saskatchewan** (PST). - **Supported product type** [All PTCs](https://docs.stripe.com/tax/tax-codes.md) - **Sales type** All sales - **Tax type** GST and HST - **Official resources** [Canada Revenue Agency website](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-051r2/p-051r2-carrying-on-business-canada.html) [Normal GST/HST registration](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/business-registration/business-number-program-account/how-register.html#NR-BN_AccRegistrtn_Webform) [Simplified GST/HST registration](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy-gsthst/register-gst-hst.html) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** Any taxable transaction - **Registration threshold** 30000 CAD per rolling 12 months - **Additional information** You must choose between the normal GST/HST or simplified GST/HST registration - ## Threshold and registration for GST and HST ### Businesses based in Canada If your business is based in Canada, Stripe monitors whether you must collect provincial taxes when you sell products in provinces other than the province of your business origin. Learn about each province’s threshold by selecting it in the dropdown. To collect federal tax, you must register with the Canadian government using a normal GST/HST registration. ### Businesses based outside Canada Stripe monitors your tax obligation thresholds if you’re a business based outside Canada that doesn’t [carry on business in Canada](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-051r2/p-051r2-carrying-on-business-canada.html): - 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. - If you provide services related to admission to events and other venues, complete the normal GST/HST registration. Stripe doesn’t monitor your threshold 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. - **Supported product type** [All PTCs](https://docs.stripe.com/tax/tax-codes.md) - **Sales type** All sales - **Tax type** PST - **Official resources** [BC Government website](https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** Any taxable transaction - **Registration threshold** 10000 CAD per rolling 12 months - ## Threshold and registration for PST If your business is based in Canada, Stripe monitors whether you must collect provincial taxes when you sell products in provinces other than the province of your business origin. Stripe also monitors your tax obligation thresholds if you’re a business based outside Canada that doesn’t [carry on business in Canada](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-051r2/p-051r2-carrying-on-business-canada.html). 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 PST. These sales don’t count toward your registration threshold. - **Supported product type** [All PTCs](https://docs.stripe.com/tax/tax-codes.md) - **Sales type** All sales - **Tax type** RST - **Official resources** [MB Government website](https://www.gov.mb.ca/finance/taxation/taxes/retail.html) [MB Registration form](https://www.gov.mb.ca/finance/taxation/forms.html#retail) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** Any taxable transaction - **Registration threshold** 1 transaction - ## Threshold and registration for RST If your business is based in Canada, Stripe monitors whether you must collect provincial taxes when you sell products in provinces other than the province of your business origin. Stripe also monitors your tax obligation thresholds if you’re a business based outside Canada that doesn’t [carry on business in Canada](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-051r2/p-051r2-carrying-on-business-canada.html). 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 RST. These sales don’t count toward your registration threshold. - **Supported product type** [All PTCs](https://docs.stripe.com/tax/tax-codes.md) - **Sales type** All sales - **Tax type** QST - **Official resources** [QC Government website](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/) [QC Registrations website](https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/special-cases-gsthst-and-qst/suppliers-outside-quebec/qst-registration-for-suppliers-outside-quebec/) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** All transactions globally - **Registration threshold** 30000 CAD per rolling year by quarter - **Additional information** You must choose between the general QST or specified QST registration - ## Threshold and registration for QST If your business is based in Canada, Stripe monitors whether you must collect provincial taxes when you sell products in provinces other than the province of your business origin. To collect QST, you must register with the Quebec government using the general QST regime registration. Stripe also monitors your tax obligation thresholds if you’re a business based outside Canada that doesn’t [carry on business in Canada](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-051r2/p-051r2-carrying-on-business-canada.html): - If you sell digital products or services to Quebec individuals, complete the **specified QST regime registration**. - If you sell goods to Quebec individuals shipped from a warehouse in Quebec, or from outside Quebec by means other than mail or courier, complete the general QST regime registration. - If you provide services related to admission to events and other venues, complete the general QST regime 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 QST. These sales don’t count toward your registration threshold. - **Supported product type** [All PTCs](https://docs.stripe.com/tax/tax-codes.md) - **Sales type** All sales - **Tax type** PST - **Official resources** [SK Government website](https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax) - **Status** - None No transactions - **Transactions included in [obligations monitoring](https://docs.stripe.com/tax/monitoring.md)** Any taxable transaction - **Registration threshold** 1 transaction - ## Threshold and registration for PST If your business is based in Canada, Stripe monitors whether you must collect provincial taxes when you sell products in provinces other than the province of your business origin. Stripe also monitors your tax obligation thresholds if you’re a business based outside Canada that doesn’t [carry on business in Canada](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/p-051r2/p-051r2-carrying-on-business-canada.html). 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 PST. These sales don’t count toward your registration threshold. ## Supported calculations for Canada Stripe determines whether federal tax (GST or HST), provincial tax (PST, QST, or RST) or a combination of both types of taxes apply to the specific transaction. Canada typically taxes sales of goods and services within Canada based on the customer’s location, unless the sale is exempt or zero-rated. Sales of services provided to Canadian customers by remote sellers are generally taxable in Canada. If you provide services related to admission to events and other venues, Stripe Tax considers them taxable in the country where the venue or event is located. If you’re registered under the **simplified GST/HST regime**, you typically collect tax on sales to individuals. You don’t charge GST/HST on sales to business customers who provide their GST/HST registration number, because these services are subject to reverse charge. Remote sellers registered under the **specified QST regime** must collect QST on sales to individuals in Quebec, but not on sales to businesses who provide their QST registration number. Remote sellers who are registered for PST or RST in British Columbia, Manitoba or Saskatchewan, need to collect tax on sales to both businesses and individual customers. To treat sales to customers in these provinces as exempt from PST or RST, set the [customer tax status](https://docs.stripe.com/tax/zero-tax.md) to exempt. ### Cross-border sales of goods to Canada If you’re registered under the **normal GST/HST and general QST regime**, Stripe calculates federal and provincial taxes on goods sold from abroad to Canadian customers. If you’re registered under the **simplified GST/HST and specified QST regime** and shipping goods into Canada from abroad, Stripe treats the sale as an export and doesn’t calculate tax. Cross-border sales of goods into Canada might also be subject to import taxes and customs duties in Canada, which Stripe doesn’t calculate. ## 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. ## See also - [Set up Stripe Tax](https://docs.stripe.com/tax/set-up.md) - [Register for sales tax, VAT, and GST](https://docs.stripe.com/tax/registering.md) - [Use Stripe to register](https://docs.stripe.com/tax/use-stripe-to-register.md)