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 centre. If your products are located outside of Canada before you ship them to a Canadian address or to our fulfilment centre, you or your designated agent must act as Importer of Record and be reported as such on customs declarations.
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 programme 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 Centre. 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.
Most imported goods are subject to GST at a rate of 5 percent. If duty is applicable, duty is added to the value of the goods and the GST will apply on the duty-paid value of the shipment (i.e. 5 percent GST x (value of goods + duty paid). It is your responsibility to comply with all Canadian customs, importation, and taxation laws and regulations, including applicable duty and tax requirements.
There are two main types of sales taxes in Canada:
The table below describes which taxes are applicable in each province and territory
|Sales Tax Type||Provinces/Territories|
Alberta (5% GST)
Nunavut (5% GST)
Northwest Territories (5% GST)
Yukon (5% GST)
|GST and PST/RST/QST||
British Columbia (5% GST + 7% PST)
Manitoba (5% GST + 7% RST)
Quebec (5% GST + 9.975% QST)
Saskatchewan (5% GST + 6% PST)
New Brunswick (15%)
Nova Scotia (15%)
Prince Edward Island (15%)
When you make a sale on Amazon.ca, you may be required to register, collect and remit GST/HST and/or PST/RST/QSTeven if you do not have a physical presence in Canada or a particular province.
We have provided links to the Government of Canada (GST/HST) and provincial tax authorities (PST/RST/QST) websites 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.
To collect federal sales tax (GST/HST) on your sales in Canada, you must register for GST/HST with Canada Revenue Agency. This registration is in addition to registering as a non-resident importer. The frequency in which you remit sales tax to the Canada Revenue Agency 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 collected on sales to Canadian customers.
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.
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 RST 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.