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This article applies to selling in: United States

Canada tax and regulatory considerations

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

If you sell products in Canada, you are responsible for paying any applicable taxes, destination duties, and customs clearance fees before your product can be sold to Canadian residents or stored in an Amazon fulfilment center. If your products are located outside of Canada before you ship them to a Canadian address or to our fulfillment center, you or your designated agent must act as Importer of Record and be reported as such on customs declarations.

Non-resident importer requirements

Sellers who are located outside of Canada who import goods into Canada for sale on the Amazon.ca site are considered to be non-resident importers by the Canada Border Services Agency. The Canada Border Services Agency and Canada Revenue Agency interact with all businesses through business numbers. A non-resident importer must obtain a Business Number from the Canada Revenue Agency prior to importing goods into Canada. The business number (BN) has 15 digits: nine numbers to identify the business, plus two letters and four numbers to identify the program and each account.

You can register for a business number, or add an import-export account to an existing business number, by calling 1-800-959-5525. You may also obtain a business number by registering online or by completing Form RC1, Request for a Business Number (BN). Send the completed form to your nearest Tax Center. The Canada Border Services Agency (CBSA) will give you an account free of charge as soon as they receive the form. You must provide your import-export account on your customs documents. This applies to most shipments that enter Canada. You only use your import-export account for importing or exporting.

Tariff and duty rates system

Most imported goods are subject to tax at a rate of 5 percent. If duty is applicable, duty is added to the value of the goods and that is the amount that tax is charged on (essentially, you also pay tax on duty). It is your responsibility to comply with all Canada Customs laws and regulations, including applicable duty and tax requirements.

Federal and Provincial Sales Taxes

There are three types of sales taxes in Canada:


  1. The Federal Goods and Services Tax (GST)
  2. Provincial Sales Tax
  3. Harmonized Sales Tax (HST), which combines GST and PST

The table below describes which taxes are applicable in each province and territory

Sales Tax Type Provinces/Territories
GST Only

Alberta (5% GST)

Nunavut (5% GST)

Northwest Territories (5% GST)

Yukon (5% GST)

GST and PST

British Columbia (5% GST + 7% PST)

Manitoba (5% GST + 7% PST)

Quebec (5% GST _ 9.975% QST)

Saskatchewan (5% GST + 6% PST)

HST

Ontario (13%)

New Brunswick (15%)

Newfoundland (15%)

Nova Scotia (15%)

Prince Edward Island (15%)

When you make a sale on Amazon.ca, the sale may be subject to GST, HST, or Provincial sales tax depending on whether you and the product you sell meet federal or provincial sales tax requirements. You may be required to collect GST, HST, or provincial sales tax even if you do not have a physical presence in Canada or a particular province.

We have provided links to Revenue Canada and provincial tax authorities below for your reference. Those websites contain information that will help you determine if you are required to collect sales tax. You should also consult your professional advisers if you have any questions.

GST/HST/Provincial Sales Tax registration

To collect federal sales tax on your sales in Canada, you must register for GST/HST with Revenue Canada. The frequency in which you remit sales tax to Revenue Canada is determined by your annual sales in Canada. Lower-volume sellers on Amazon.ca will generally fall in the category of a yearly filer, meaning once a year they are required to report the amount of tax you paid on your imports.

You can register yourself with the Canada Revenue Agency and provincial tax authorities. If you are an importer, after your importer number is issued, you will receive a questionnaire from the Canada Revenue Agency to complete and return. GST/HST registration will be completed approximately six to eight weeks after the form has been submitted but is usually backdated to the date of application to allow you full credit on all imports.

You will need to separately register for Provincial sales tax in non-HST provinces if you are required to collect sales tax in those provinces.

For more information about registering for GST/HST and provincial sales tax in Canada, you can use the contact information below:

Canada Revenue Agency - For further information on GST/HST in Canada, visit the Canada Revenue Agency website or call the agency at 1-800-959-5525.

British Columbia - For information about PST in British Columbia, visit the Government of BC website.

Manitoba - For information about PST in Manitoba, visit the Government of Manitoba website.

Quebec - For information about QST in Quebec, visit Revenu Quebec.

Saskatchewan - For information about PST in Saskatchewan, visit the Government of Saskatchewan website.

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