Amazon has its own GST/HST registration number in Canada, and it uses that number to collect and remit sales tax on the orders you sell through Amazon.ca. Since July 1, 2021, Amazon has been treated as the marketplace operator for tax purposes, so in many cases the tax on your sales never passes through your hands at all. That one fact changes what your own number is for, and whether you even need one.
Does Amazon have its own GST/HST number?
Yes. Under the rules that took effect July 1, 2021, a marketplace such as Amazon is a distribution platform operator. It registered for GST/HST in Canada and charges buyers the correct tax at checkout based on where each order ships. Amazon”s registration number is not published in a public directory. If you need it for your books, you will find it on the monthly tax document Amazon prepares for your seller account rather than by looking it up somewhere.
Does Amazon pay GST on your behalf?
It depends on one thing: whether you have given Amazon a GST/HST number.
- No number on file. Amazon collects the tax on your sales and remits all of it to the CRA itself. That money never reaches you, and you do not report those tax amounts on a return of your own.
- Number on file. Amazon still charges the tax at checkout, but it hands the GST/HST portion back to you in your disbursements. From that point the money is yours, and so is the job of getting it to the CRA.
Provincial taxes run on a separate track. Amazon deals with PST in British Columbia, Saskatchewan and Manitoba, and with QST in Quebec, directly with those provinces. You can read how that works in our guide on whether Amazon collects PST and QST.
The trap here is reading “Amazon handles the tax” as “I have nothing to file.” Once your own number is on file, Amazon”s collection quietly becomes your remittance obligation. A missed or late return still carries CRA penalties and interest, even though Amazon did the collecting for you.
Do you still need your own GST number?
Being on a marketplace does not settle this. Two things do:
- Your total taxable sales. Once you pass $30,000 in taxable revenue over four consecutive calendar quarters, you stop being a small supplier and registration becomes mandatory. That count includes sales across every channel, not only Amazon.
- Your other sales channels. If you also sell through your own Shopify store, at wholesale, or on another marketplace, those sales can require a number of their own, and Amazon”s collection does nothing for them.
For non-resident sellers the analysis is different and turns on GST/HST and CBSA questions rather than income tax. If that is you, start with our guide on Amazon FBA GST/HST for non-resident sellers.
Where Amazon”s GST number actually matters
The most common reason Canadian sellers go looking for Amazon”s number is the tax on Amazon”s own fees. Amazon charges GST/HST on referral fees, FBA fulfillment and advertising spend, and a registered seller can usually recover that tax as an input tax credit. To claim it cleanly, the tax has to be backed by proper documentation showing the supplier”s registration number, which is exactly what Amazon”s monthly tax invoice gives you. Getting this wrong, whether by missing the credits entirely or claiming amounts the paperwork will not support, is one of the more common and costly errors we fix. Our post on input tax credits for Amazon sellers covers what is recoverable.
Frequently asked questions
What is Amazon”s GST number in Canada?
Amazon holds a Canadian GST/HST registration and uses it to collect and remit tax on marketplace sales. The number tied to your fees shows up on the monthly tax invoice Amazon issues to your account, not in a public listing.
Does Amazon charge GST if I am not registered?
Yes. Amazon charges the buyer the correct tax regardless of your registration status, and if you have no number on file it remits that tax to the CRA for you.
If Amazon collects the tax, do I still file a return?
If you have a GST/HST number on file, yes. Amazon passes the tax to you and you remit it. If you have no number and are not required to register, you do not file for those particular sales.
Does storing FBA inventory in Canada mean I have to register?
Not on its own. Inventory in Canada is one factor, but registration turns on your sales levels and the nature of your business. It is worth reviewing before you assume either answer.
Related guides
- Does Amazon collect and remit GST/HST for sellers in Canada?
- Amazon GST credit notes: why Amazon withholds GST
- Input tax credits for Amazon Canada sellers
- Does Amazon collect PST and QST in Canada?
- Our GST/HST registration and filing service
Not sure whether Amazon”s collection covers you?
We handle GST/HST and CBSA registration and filings for Amazon sellers across Canada, including the non-resident cases. If you are unsure whether you need your own number, whether your Amazon disbursements now carry a remittance obligation, or whether you are leaving fee credits on the table, get in touch and we will map it to your situation.
Related guides
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We work with e-commerce and owner-managed businesses across Canada and beyond: GST/HST and provincial sales tax, corporate structure, income splitting, and non-resident compliance. Tell us your situation and we will tell you exactly what you need.
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