CANADA
COUNTRIES
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Canada
VAT in
Canada's multi-layered GST/HST system combines federal and provincial tax rates varying by province. Whether managing CRA registration, quarterly GST/HST returns, or provincial QST/PST obligations across multiple provinces, GlobalTrade Business provides complete Canadian indirect tax compliance support.
Annual / Quarterly / Monthly
FILING FREQUENCY
Annual for <CAD 500K; quarterly CAD 500K–6M; monthly >CAD 6M
CAD 30,000
REGISTRATION THRESHOLD
Over any four consecutive calendar quarters or a single calendar quarter
OVERVIEW
Introduction to GST/HST in Canada
Canada's federal Goods and Services Tax (GST) applies at 5% across all provinces, governed by the Excise Tax Act and administered by the Canada Revenue Agency (CRA). In Ontario and Atlantic provinces, GST is combined into the Harmonized Sales Tax (HST) at 13–15%. Quebec operates a separate 9.975% QST alongside the federal GST. Non-resident businesses must register once taxable supplies to Canadian customers exceed CAD 30,000. No mandatory fiscal representative is required.
💡 Key facts for non-Canadian businesses
Non-Canadian businesses are not legally required to appoint a fiscal representative. Direct registration with the CRA is available via Form RC1 online. A Canadian mailing address is required and may be satisfied by a virtual office or tax advisor's address. Businesses may also need separate registrations for Quebec's QST and provincial PST.
VAT REGISTRATION
GST/HST Registration in Canada
Non-resident businesses must register for GST/HST with the CRA once taxable supplies to Canadian consumers exceed CAD 30,000. Registration is via CRA's My Business Account portal (Form RC1). A Business Number (BN) with GST/HST account (RT0001) is issued upon approval.
VAT RATES
Canadian GST/HST Rates
Canada applies federal GST and combined HST rates that vary by province and type of supply.
When do you need to register?
You need a Canadian GST/HST number (BN + RT0001) if you:
Key facts for non-Canadian businesses
✓ Supply goods or digital services to Canadian consumers exceeding CAD 30,000/year
✓ Hold stock in Canada (warehouse, fulfilment centre)
✓ Import goods into Canada for supply to Canadian customers
✓ Operate as a marketplace facilitating sales to Canadian consumers
⏱ Processing Time
2–3 weeks
Standard CRA registration timeline
📞 Tax Authority
CRA
Canada Revenue Agency (Agence du revenu du Canada)
VAT Number Format
BN + RT0001 account suffix
e.g. 123456789 RT0001 (Business Number + GST/HST account)
Fiscal Rep Required
Not required
Direct CRA registration via My Business Account; Canadian mailing address required
Registration process
1
Assess your GST/HST obligations
We review your supply types and Canadian activities to confirm registration is required and identify any provincial PST/QST obligations.
2
Gather required documents
Certificate of incorporation, description of goods or services supplied to Canadian consumers, expected annual Canadian turnover, Canadian mailing address.
3
Apply via CRA My Business Account (Form RC1)
We handle all CRA correspondence in English and French.
4
Receive your Business Number (BN) and GST/HST account
Typicallyz 2–3 weeks. Your BN + RT0001 is active. We advise on additional Revenu Québec QST or provincial PST registrations if required.
Receive your Business Number (BN) and GST/HST account
Typicallyz 2–3 weeks. Your BN + RT0001 is active. We advise on additional Revenu Québec QST or provincial PST registrations if required.
RETURNS & DEADLINES
Canadian GST/HST Returns
Canadian GST/HST returns are filed via CRA's My Business Account (Form GST34). Filing frequency: monthly for annual taxable supplies >CAD 6 million; quarterly for CAD 500K–6M; annual for <CAD 500K.
⏱ Processing Time
One month after period-end
Monthly GST/HST return deadline
Quarterly
One month after quarter-end
Quarterly GST/HST return (CRA My Business Account)
Annual (CA12)
Six months after fiscal year-end
Annual GST/HST return
Frequency determination
Annual taxable supplies >CAD 6M → monthly filing (due one month after period-end).
Annual taxable supplies CAD 500K–6M → quarterly filing (due one month after quarter-end).
Annual taxable supplies <CAD 500K → annual filing (due six months after fiscal year-end).
E-invoicing in Canada
Canada does not mandate B2B e-invoicing at the federal level. CRA is investing in digital infrastructure and data analytics. Canada is aligned with OECD digital economy initiatives and has expanded marketplace seller reporting obligations from 2024–2025. GlobalTrade Business monitors all regulatory changes on your behalf.
REVERSE CHARGE
Canadian Reverse Charge (GST/HST)
Canada does not operate a formal reverse charge in the EU sense. For certain imported services acquired by a Canadian GST/HST-registered business, the Canadian recipient may be required to self-assess GST/HST under "self-supply" rules. For goods imports, GST/HST is collected by CBSA at the border, with the registered importer claiming corresponding Input Tax Credits (ITCs).
INTRASTS & ESL
Canada Reporting — No Intrastat
Canada is not an EU member state. There are no Intrastat or EC Sales List obligations. Statistics Canada collects international trade data through CBSA customs documentation. Online marketplace operators must report platform seller transactions to the CRA under rules effective 2024–2025.
📦 Intrastat Arrivals Threshold
No threshold
B3 form via CARM / CBSA
🚚 Intrastat Dispatches Threshold
CAD 2,000+
B13A via CERS system
📊 ESL Frequency
Monthly / Quarterly / Annual
1 month after period end
📅 Intrastat Deadline
1 month
Of the following month
How GlobalTrade Business Can Help
Your complete Canadian GST partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.