How US Sellers Register and File GST/HST in Canada

Selling to Canadian customers is a natural next step for many US businesses — and a common way to stumble into tax obligations you didn’t know you had. This guide explains, in plain English, when US sellers have to register for Canadian sales tax, how the federal and provincial systems fit together, and how to stay compliant without drowning in paperwork.

Why US sellers get caught by Canadian sales tax

Canada taxes consumption where the customer is — so a US seller with no Canadian address can still owe tax on sales to Canadian buyers. Since July 1, 2021, digital-economy rules specifically require non-resident sellers of goods and digital products to register once they pass the threshold.

The $30,000 threshold

You must register for GST/HST once your taxable sales to Canadian customers exceed CAD $30,000 over four consecutive calendar quarters (or in a single quarter). Many sellers register voluntarily before that to claim input tax credits and signal compliance to partners.

Two triggers: presence and revenue

You can be pulled into Canadian sales tax two ways, and either is enough on its own. Physical / presence nexus comes from a presence here — most commonly inventory in a Canadian fulfillment warehouse, or actively soliciting and delivering into a province. Economic nexus comes from crossing a revenue threshold (or a digital-economy rule) with no presence required. See our nexus and thresholds guide for the jurisdiction-by-jurisdiction breakdown.

GST, HST, PST and QST — the four taxes

Provinces that need separate registration

GST/HST covers the federal layer and the harmonized provinces in one account. But British Columbia, Saskatchewan, Manitoba, and Québec run their own taxes with their own registrations and filings. Selling nationally can mean several accounts, not one.

Marketplace rules: Amazon and others

Since July 1, 2021, marketplaces such as Amazon collect and remit GST/HST on sales made through their platforms. That does not erase your obligations — you may still need to register, file returns, and reconcile input tax credits on your own off-marketplace sales and expenses.

Currency: pay the CRA in CAD

The CRA accounts in Canadian dollars, so USD sellers need a conversion step on every sale and remittance — and the spread is a real cost to price in. Our foreign currency guide covers the conversion rules, banking setups, and paying the CRA in CAD.

Nil returns and staying compliant

Once registered, you must file every period — even periods with no tax to report (a “nil return”). Missing a nil return is one of the fastest ways to trigger a CRA non-compliance flag.

DIY or use a partner?

You can register yourself, but the CRA doesn’t publish step-by-step guidance for non-residents, and mistakes on regime choice, effective dates, or filing frequency are expensive to unwind. BluTax does this every day for US sellers.

Your first 30 days selling into Canada

1.   Confirm whether you’ve crossed (or will soon cross) the $30,000 threshold

2.   Choose the right regime (simplified vs regular)

3.   Register for GST/HST, and for QST/PST where you have customers

4.   Set up CAD remittance and a filing calendar

5.   Reconcile any marketplace-collected tax against your own sales

Frequently asked questions

Do US companies charge Canadian sales tax?

Yes — once registered (mandatory above CAD $30,000 in sales to Canadians), you charge the rate based on the customer’s province.

Does Amazon collect GST/HST in Canada?

Amazon collects and remits on marketplace sales, but you may still need to register and file for your own sales and to claim input tax credits.

This page provides general information about Canadian sales tax and is not tax advice. Rates and thresholds are current as of drafting; BluTax confirms the specifics for each client’s situation.