# GST/HST Compliance for Digital Sales in Canada > Rules for GST/HST in Canada: rates, thresholds, registration, filing expectations, and Dodo Merchant of Record handling. - **Jurisdiction**: Canada - **Tax Type**: GST/HST - **Standard Rate**: 5-15% - **URL**: https://dodopayments.com/tax/gst-canada --- ## How GST/HST Applies to Digital Goods -- rate, what's taxable, exemptions, B2B rules Canada applies federal **GST (5%)** and, in harmonized provinces, **HST** that brings combined rates up to 13-15%. For digital products, taxability is generally broad: SaaS, app subscriptions, digital media, cloud tooling, and automated online access are commonly in scope when consumed in Canada. The destination province matters because the applicable rate follows place-of-supply rules, not seller location. For B2B transactions, the buyer's registration status and commercial use can affect how tax credits are claimed, but suppliers still need defensible treatment at checkout. Non-resident vendors under modern digital economy rules are expected to collect tax on in-scope consumer supplies once thresholds are crossed. Also note that Canada is not one uniform sales tax market: **Quebec** runs QST administration, while provinces like British Columbia use separate **PST** frameworks in addition to federal tax logic for certain supplies. ## Registration Requirements -- threshold, authority, ID format, timeline The federal authority is the **Canada Revenue Agency (CRA)**, with additional provincial administration where required. The key remote-seller threshold is generally **CAD 30,000** in taxable supplies over a rolling period. Crossing that line should trigger immediate registration planning rather than waiting for period-end. You may encounter multiple identifiers depending on regime: federal GST/HST account numbers, Quebec-specific registration references, and provincial accounts where separate PST applies. A practical implementation timeline is 2-6 weeks if legal registration, product tax coding, invoicing updates, and province mapping are run in parallel. Build a province-by-province policy sheet so support and finance teams can explain why two Canadian customers may see different tax rates for the same product. ## Filing and Compliance -- frequency, authority name, reporting system, retention Returns are submitted to CRA (and relevant provincial portals where applicable). Filing can be monthly, quarterly, or annual depending on assigned frequency and turnover profile; many cross-border digital businesses land in **quarterly** cycles at the start, then move as required. Compliance quality depends on preserving taxable sales splits by province, not just a Canada-wide total. Monthly close should reconcile gross billings, tax collected by rate bucket, refunds, credit notes, and FX policy for CAD reporting. Retain invoice archives, registration confirmations, exemption or business-status evidence, return acknowledgments, and adjustment logs long enough to support audits and internal controls. If product mapping changes (for example, a service reclassified from exempt to taxable in a provincial context), keep a dated change log with effective timestamps. ## How Dodo Payments Handles This Dodo Payments calculates Canadian GST/HST using destination-aware province logic at checkout. In supported Merchant of Record setups, Dodo stores transaction evidence and tax reporting outputs needed for CRA/provincial filing workflows. This helps teams manage mixed federal and provincial obligations without fragmented tooling. ## Related Pages **Section:** [All Tax Guides](https://dodopayments.com/tax) **See also:** [Canada](https://dodopayments.com/payments-in/canada) | [CAD](https://dodopayments.com/currency/cad) --- ## About Dodo Payments Dodo Payments is the billing & payments platform for AI-first and SaaS companies, operating as a Merchant of Record in 220+ countries. - [Payments](https://dodopayments.com/payments) | [Billing](https://dodopayments.com/billing) | [Distribution](https://dodopayments.com/distribution) - [Pricing](https://dodopayments.com/pricing) | [Documentation](https://docs.dodopayments.com) | [Dashboard](https://app.dodopayments.com)