Short answer: yes. Amazon collects and remits provincial sales tax on the orders you sell through Amazon.ca, in all four provinces that charge it. For a lot of sellers, that means one less thing to worry about. But there are a few situations where you still have to register yourself, and they are easy to miss.
What Amazon handles for you
Amazon is treated as the seller for tax purposes on marketplace orders. So on your Amazon.ca sales, Amazon collects and remits:
- BC PST (7%)
- Saskatchewan PST (6%)
- Manitoba RST (7%)
- Quebec QST (9.975%)
Because Amazon takes care of these on your behalf, a seller whose only sales channel is Amazon usually does not need to register for any of them. That is the good news, and for a pure Amazon business it often ends there.
Where sellers still get caught
The coverage above only applies to sales made through Amazon. Three common situations fall outside it.
1. You also sell on your own store
If you sell through Shopify, your own website, or wholesale, those orders are your responsibility, not Amazon’s. There is no marketplace collecting the tax on your behalf. If you make direct sales into these provinces, you may need to register and file for them. Saskatchewan and Manitoba in particular can apply from your first sale.
2. Amazon ships your store orders (Multi-Channel Fulfillment)
If you use Amazon to fulfil your Shopify orders (Multi-Channel Fulfillment or Buy with Prime), Amazon is only acting as a warehouse and courier. It is not the seller on those orders, so it does not collect the tax. You do. And if those goods ship from an Amazon warehouse in British Columbia, that alone can require you to register for BC PST.
3. Your inventory sits in a province
Holding stock in a Canadian fulfilment centre can create an obligation for your direct sales even when Amazon covers your marketplace sales. It is worth checking where Amazon actually stores your inventory, because that placement is not always something you chose.
Quick way to think about it
| Your setup | Provincial tax |
|---|---|
| Amazon only | Usually nothing to register for |
| Amazon plus a Shopify or wholesale channel | You likely owe on the direct sales |
| Amazon ships your Shopify orders from a BC or Quebec warehouse | You may need to register there |
A note on GST/HST
This article is about the provincial taxes. Amazon also collects GST/HST on your marketplace sales, but registering for GST/HST on your own is usually still worth it, because it lets you recover the GST/HST charged on your Amazon fees, advertising, and freight. That is a separate topic, and we cover it in our guide on whether Amazon collects GST/HST for sellers.
Frequently asked questions
Does Amazon collect PST in every province?
Amazon collects the provincial tax in the four provinces that charge their own: British Columbia, Saskatchewan, Manitoba, and Quebec. The other provinces use HST or have no provincial sales tax.
If Amazon collects it, do I need my own PST number?
Not for your Amazon sales. You need your own registration for sales through your own store or wholesale, and sometimes for inventory you hold in a province.
Does FBA inventory in Canada change anything?
It can. Where Amazon stores your stock can create an obligation for your direct sales, and stock in a BC warehouse is the clearest example. Check your inventory locations in Seller Central if you are unsure.
Related guides
- Do you need to register for PST as an online seller?
- Shopify sellers and provincial sales tax
- PST for US and non-resident sellers
Not sure if you are covered?
If Amazon is your only channel, you may be fine. If you sell anywhere else too, or you are not sure where your inventory sits, it is worth a quick check. Tell us how you sell and where your stock is, and we will tell you which provinces you actually need to register for, and handle the registration and filing for you if you want it done.
See how our PST and QST registration service works, or get in touch and we will tell you exactly which provinces you need to register for.