Provincial Sales Tax Registration & Filing for E-Commerce Sellers
Your federal GST/HST number does not cover British Columbia, Saskatchewan, Manitoba or Quebec. As your authorized representative, we register your business where you actually owe, set up collection in your store, and file every return for you.
One tax number does not cover Canada.
Most sellers assume their federal GST/HST registration handles sales tax everywhere. It does not. Four provinces run their own sales tax outside the federal system, and each needs its own registration. On a marketplace like Amazon the platform collects for you. On your own Shopify store, website or wholesale orders, you collect it yourself.
GST does not reach them
British Columbia, Saskatchewan and Manitoba run their own tax. Quebec runs QST through Revenu Quebec. None of it rides on your federal number.
No safe harbour in two provinces
Saskatchewan has no minimum at all, and Manitoba removes its small-seller exemption for out-of-province businesses. One direct sale can trigger a duty to register.
Back taxes follow the sale
If you should have charged tax and did not, the province can assess it against you later, with penalties and interest, whether or not you collected it.
Where a direct seller has to register.
| Province | Tax & rate | Registration threshold for a direct seller |
|---|---|---|
| Saskatchewan | PST 6% | First dollar No minimum. Any taxable sale shipped into Saskatchewan requires registration. |
| Manitoba | RST 7% | First dollar The small-business exemption does not apply to out-of-province sellers. |
| British Columbia | PST 7% | $10,000 Once BC sales pass $10,000 in 12 months, or you store inventory in BC. |
| Quebec | QST 9.975% | $30,000 Once direct Quebec sales pass $30,000. Applies to Canadian sellers and any seller holding inventory in Canada. |
How each province actually works.
Saskatchewan · PST 6% · register from the first sale
Saskatchewan has no small-seller minimum. If you make any direct (non-Amazon) sale shipped to a Saskatchewan customer, you must register and collect PST from the first dollar. Where your business or inventory sits does not matter — selling into the province is the trigger. Amazon collects Saskatchewan PST on its marketplace sales, so those are handled for you.
Manitoba · RST 7% · effectively the first sale for out-of-province sellers
Manitoba has a $30,000 small-business exemption, but it does not apply to out-of-province sellers who have not paid Manitoba tax on their resale inventory — which is nearly every non-resident e-commerce seller. In practice, treat Manitoba like Saskatchewan: register once you make direct sales into the province. Amazon handles its own marketplace sales.
British Columbia · PST 7% · $10,000 (or no threshold if you store stock in B.C.)
Whether you register for B.C. PST depends on two things: where your business is, and whether you store goods in B.C.
- Canadian business, located outside B.C.: register once your direct B.C. sales pass $10,000 in a 12-month period.
- Business outside Canada, shipping from outside Canada (for example, a US seller shipping from the US): B.C. generally does not require registration on goods, at any sales level.
- Anyone storing goods in a B.C. warehouse: register before you sell from that stock, with no threshold. A warehouse in another province (such as an Ontario 3PL) does not count — only inventory physically in B.C.
Quebec · QST 9.975% · $30,000, and it depends on where your goods ship from
Quebec turns on where your goods are delivered from. If you ship to Quebec customers from outside Canada (for example, from the US), the sale is treated as made outside Canada and the QST is handled at the border, not by you — so no registration is needed for those goods. If you ship to Quebec customers from inventory inside Canada (a Quebec or other-province warehouse), those are Quebec sales: register once your direct Quebec sales pass $30,000. Registering also lets you recover the QST you pay on business costs. Your federal GST/HST number never covers Quebec — QST is always a separate registration.
These are the general rules. We confirm exactly what applies to your business before you register anything.
Check what you need to register for.
Tell us how you sell, where your inventory sits, and your direct sales by province. You only register where you actually owe — and if you owe nothing, this will say so.
We act as your authorized representative.
You sign a short authorization for each province. From there we work inside the government portals for you, so you never have to learn eTaxBC, SETS, TAXcess or Revenu Quebec.
Where you owe
We review your sales by province and your inventory setup, then tell you which provinces to register and which to skip.
Your numbers
We file each registration and hand you the account numbers. No province charges a fee to register.
Rep access
One short form per province gives us filing access so we can deal with the tax authority for you.
Every return
We set up collection in your store, reconcile each period, file on time, and send you a copy. We file nil returns too.
The whole obligation, handled.
Flat fees. No surprises.
No government charges a fee to register. The fees above are for our work as your representative.
How often will you file?
Each province sets your filing frequency by how much tax you collect, which comes down to your sales into that province. Find your sales level to estimate your ongoing cost.
| Your annual sales into… | Annual ($149/return) | Quarterly ($129) | Monthly ($99) |
|---|---|---|---|
| British Columbia | up to ~$43,000 | $43,000 to $171,000 | over ~$171,000 |
| Saskatchewan | up to $80,000 | $80,000 to $200,000 | over $200,000 |
| Manitoba | up to ~$86,000 | $86,000 to $857,000 | over ~$857,000 |
| Quebec | up to $1.5M* | $1.5M to $6M | over $6M |
*Quebec is based on your total Canadian sales, so almost all sellers file annually. Most sellers file annually in every province, so a typical ongoing cost is one $149 return per province per year.
Before you start.
I already have a GST/HST number. Is that enough?
No. Quebec, British Columbia, Saskatchewan and Manitoba run their sales tax outside the federal system, so each needs its own registration. Ontario and the Atlantic provinces are the ones your GST/HST number already covers.
I sell on Amazon. Do I still need this?
Often not for your Amazon sales, because Amazon collects and remits provincial tax as the marketplace. You need your own registration for sales through your own store, website or wholesale, and for inventory you hold in a Canadian warehouse. We sort out which applies to you.
I am a US seller. Do I owe Quebec QST?
If you ship from outside Canada with no Canadian inventory, generally not on physical goods. The moment you hold inventory in Canada you are GST-registered and carrying on business here, which brings your physical goods into QST once direct Quebec sales pass $30,000. We confirm your exact position.
What does acting as my representative involve?
You sign one short authorization per province. That lets us register your business, file your returns and deal with the tax authority on your behalf, inside the government portals so you do not have to.
How often will my returns be filed?
Each province assigns a schedule based on how much tax you collect, usually annual or quarterly for a growing seller. We track every due date and file on time, including nil returns when there is nothing to remit.
Find out exactly where you owe.
Send us your sales by province and where your inventory sits. We will tell you which registrations you actually need, with a flat quote, before you commit to anything. If you owe nothing, we will say so.