Canadian Compliance

1 Federal Tax

GST / HST

3 Provincial Sales Taxes

British Columbia, Manitoba, Saskatchewan

1 QST

Quebec Sales Tax

Canadian Sales Tax Rates by Province

PROVINCE / TERRITORYSALES TAX TYPEGST / HST RatePST Rate
British ColumbiaGST and PST5%7%
AlbertaGST5%–
SaskatchewanGST and PST5%6%
ManitobaGST and PST5%8%
OntarioHST13%–
QuebecGST and QST5%9.975%
New BrunswickHST15%0
Newfoundland and LabradorHST15%
Nova ScotiaHST15%
NunavutGST5%
Prince Edward IslandHST15%
YukonGST5%

Do we need to be registered for GST in Canada?

Persons carrying on business in Canada must register for GST/HST purposes, if that person’s worldwide taxable income exceeds $30,000 annually. Certain specific industries are obliged to be registered for GST/HST irrespective of the $30,000 worldwide income threshold. The term “Carrying on Business” is not defined in the Excise Tax Act. Determining whether a Non-Resident is “carrying on business” in Canada is a question of fact, and requires consideration of multiple relevant factors. The Canadian Revenue Agency (CRA) has issued a policy statement, GST/HST Policy Statement P-051R2 to provide guidance on this subject.

Do we need to be registered for PROVINCIAL TAXES in Canada?

British Columbia (BC), Manitoba and Saskatchewan

Persons selling into any of British Columbia, Manitoba or Saskatchewan must register for PST in each of these provinces if selling to consumers. The PST registration process is in addition to, and completely seperate from registering for GST/HST.

Quebec

The province of Quebec has implemented it’s own Sales Tax, called QST (Quebec Sales Tax). THe rules and regulations governing QST follow the GST rules with a few notable specific  differences. Historically suppliers without a physical presence in Quebec were not obliged to register for QST purposes. Registration requirements for suppliers without a physical presence in Quebec and operators of certain digital platforms that supply digital goods/services to consumers in Quebec, changed from January 2019. From January 1, 2019 non-resident suppliers without a physical presence in Quebec and non-resident operators of certain digital platforms that supply digital goods/services to consumers in Quebec were obligated to register for QST  Since September 1, 2019, suppliers are obliged to register for QST.

  • Ask for our complimentary assessment and determine whether your company needs to be registered for Canadian Sales Taxes.
  • The registration process for VAT and GST/HST requires knowledge of  local tax legislation and procedures.
  • Our team of experienced personel can eliminate the registration delays and eliminate  the burden for you.​​

NOW  YOU’RE  REGISTERED

– What Next ?????

PERIODIC RETURNS

​Once registered, you will be required to submit periodic statutory returns –  annually, quarterly or monthly. Returns can be complex difficult to complete accurately. We ensure you don’t miss return deadlines, and that they are completed correctly

REGISTERED and OPERATING?

Take advantage of our 14 Point Compliance check to assess if your business has any potential exposure or liabilities. We customize our 14 Point Compliance check for your enterprise to identify any processes that might have slipped through the cracks, and might result in costly penalties and interest.

WHY WORK WITH LITVIN MUIR?

  • With a footprint in North America, Europe, Africa and Australasia, our firm is renowned for helping companies stay compliant across the world. Our network of qualified agents ensures that returns are completed expertly in all jurisdictions, no matter the language barrier or legislative requirements.
  • Team of experts identifying all possible exposures and minimizing your risk of fines
Contact us to discuss your COMPLIANCE NEEDS