Canada VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Canada. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
CAD 30,000 in B2C taxable supplies to Canadian consumers in any 12-month period (4 consecutive calendar quarters). Provincial taxes (QST, BC PST, SK PST, MB RST) have separate thresholds.
Filing frequency
Monthly / Quarterly / Annual (by turnover)
Do I need to register for VAT in Canada?
Canada has charged GST/HST on B2C cross-border digital services since July 2021 through a Simplified GST/HST registration. Federal GST is 5%; HST combines federal + provincial in 5 provinces (13% to 15%). Provincial sales taxes (QST, BC PST, SK PST, MB RST) layer on top with their own registration regimes.
Federal GST/HST: register for Simplified GST/HST once supplies to Canadian consumers exceed CAD 30,000 in any 4 consecutive calendar quarters. The CRA collects GST (5%) for non-HST provinces and HST (13% to 15%) in NL, NB, NS, ON, PEI.
Quebec QST: separate Revenu Québec registration for nonresident digital services, 9.975% on top of federal GST.
BC PST, SK PST, MB RST: separate provincial registrations, each with its own threshold and digital services rules. Most US SaaS underestimates these.
B2B supplies to a GST-registered Canadian buyer: outside Simplified GST/HST. The buyer self-assesses; capture and verify their GST/HST number.
How to register
Most US SaaS companies use the CRA's Simplified GST/HST registration. It's a digital-only application and does not require a Canadian-resident representative. Plan to register separately with Revenu Québec, BC, SK and MB if your sales reach those provinces.
Where: via the CRA's nonresident GST/HST portal at canada.ca. Provincial registrations go through Revenu Québec, BC eTaxBC, SK eTax Services and MB TAXcess. Local link: Canada Revenue Agency (CRA).
What you'll need: US tax ID (EIN), business legal name, expected Canadian turnover, expected provincial breakdown (HST vs non-HST), bank account details for refunds (CAD account is helpful but not required).
Typical timeline: Roughly 30 days for federal Simplified GST/HST. Provincial registrations vary: QST 4 to 6 weeks, BC PST 2 to 4 weeks, SK PST 2 to 4 weeks, MB RST 2 to 4 weeks.
Cost: All registrations are free. No fiscal representative or bank guarantee required.
Filing and deadlines
Simplified GST/HST returns are filed quarterly through the CRA portal. Quebec QST follows its own quarterly cadence; BC PST, SK PST and MB RST file monthly or quarterly depending on volume. There is no OSS overlap.
Return due: 1 month after period (monthly/quarterly); 3 months after FY (annual).
Payment due: Same as return.
E-invoicing status in Canada
Status
None
Format
n/a
Model
None
Scope
Not mandated
Go-live
n/a
No federal GST/HST e-invoicing mandate; CRA has published a Peppol adoption roadmap but no timeline set.
Common mistakes US SaaS makes in Canada
Stopping at federal GST/HST. QST, BC PST, SK PST and MB RST are separate registrations with their own thresholds. Missing them is the most common Canada mistake we see.
Charging the same rate everywhere. HST is 13% (ON), 15% (NB, NL, NS, PEI). Non-HST provinces get 5% federal GST plus their own provincial tax (QST 9.975%, BC PST 7%, SK PST 6%, MB RST 7%).
Missing the SK PST zero threshold. Saskatchewan PST has no de minimis for digital services. One Saskatchewan customer triggers registration.
Treating Manitoba RST as voluntary. Same as SK: zero threshold for nonresident digital service providers since 2021.
Trusting Stripe Tax for Canada. Stripe handles federal collection well but provincial taxes require separate registrations and remittance that Stripe does not do for you.
Not sure if you've crossed the Canada threshold?
Run a free exposure check across Canada (federal + provincial) and the major global jurisdictions. Upload a CSV or sync Stripe; we'll show every country and province where you're already over the line.
The standard VAT rate in Canada is GST: 5%; HST: 13%-15%; QST: 9.975%; PST: 6%-7%.
Do US SaaS companies need to register for Canadian GST/HST?
Yes, once supplies of digital services to Canadian consumers exceed CAD 30,000 in any 4 consecutive calendar quarters. Quebec, BC, Saskatchewan and Manitoba require separate provincial registrations on top.
What is the Canadian GST/HST registration threshold for nonresident sellers?
Federal: CAD 30,000 in 4 consecutive calendar quarters. Provincial thresholds vary: QST follows the federal rule, BC PST has CAD 10,000, SK PST has zero, MB RST has zero for digital services.
How often do I file VAT returns for Canada sales?
Simplified GST/HST returns are filed quarterly through the CRA. Provincial filings vary by province and volume. The data sources show the local Canadian filing frequency as: Monthly / Quarterly / Annual (by turnover).
Is e-invoicing mandatory in Canada?
E-invoicing status in Canada: None. Format: n/a.
Can I use the EU One Stop Shop (OSS) for Canadian GST/HST?
No. Canada is not part of any EU scheme. Federal GST/HST is filed directly with the CRA; provincial taxes (QST, BC PST, SK PST, MB RST) require separate provincial registrations.