Canada's GST/HST can apply to foreign sellers long before they set up a Canadian company. If you sell to Canadian customers, the question is not whether you have an entity there but whether your sales cross the registration threshold.
1. The CAD 30,000 threshold
Registration is generally required once your worldwide taxable revenue from supplies to Canada exceeds CAD 30,000 over four consecutive calendar quarters. Below that you may be a small supplier and not required to register, though voluntary registration is possible.
2. Simplified versus normal registration
Non-resident vendors and digital platforms may use a simplified GST/HST regime to collect and remit tax on sales to Canadian consumers without claiming input tax credits. A normal registration is broader, allows input tax credits on Canadian costs, and may require security for non-residents.
3. Digital and marketplace sales
Rules for digital products, services and goods sold through marketplaces have tightened, shifting collection duties onto non-resident sellers and platform operators. If you sell software, subscriptions or goods fulfilled in Canada, review your position rather than assuming no Canadian tax applies.
Check your Canadian GST/HST position with StartEase.
4. Filing once registered
After registering you charge the correct GST or HST for the province, file returns on your assigned frequency and remit on time. HST rates vary by province, so your invoicing needs to reflect where the customer is.
Official references
Important: This is general educational information, not legal, tax, accounting or exchange-control advice. Rules, rates and thresholds change and depend on your circumstances — confirm the current position with a qualified professional before acting.
Frequently asked questions
A clear brief is a good place to start.
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