Skip to main content

Canada

Last updated: October 28, 2025

Overview of Indirect Taxes in Canada

Canada operates a complex system of federal and provincial indirect taxes that vary by jurisdiction. These taxes fall into two main categories:

  • Value-added taxes (VAT): Applied at each stage of production and distribution
  • Sales and use type taxes: Applied at the final point of sale
A.  Federal and Harmonized Value-Added Taxes
 
1.      Goods and Services Tax (GST)
  • Federal VAT at 5%
  • Administered by the Canada Revenue Agency (CRA)
  • Follows the same rules as HST
  • Applies in provinces/territories not participating in HST
2.      Harmonized Sales Tax (HST)
  • Combined federal and provincial VAT
  •  Administered by the CRA
  • Current rates: 13-15% depending on province
  • Participating provinces: Ontario (13%), New Brunswick (15%), Nova Scotia (14%), Prince Edward Island (15%), Newfoundland and Labrador (15%)
B. Provincial Value-Added Tax
 
3.  Quebec Sales Tax (QST)
  • Provincial VAT at 9.975%
  • Applies in Quebec only
  • Administered by Revenu Québec
  • Harmonized with GST principles
C. Provincial Sales and Use Taxe
 
4.  British Columbia Provincial Sales Tax (BC PST)
  •  Rate: 7%
  • Administered by BC Ministry of Finance
5. Saskatchewan Provincial Sales Tax (SK PST)
  • Rate: 6%
  • Administered by Saskatchewan Ministry of Finance
6. Manitoba Retail Sales Tax (MB RST)
  • Rate: 7%
  • Administered by Manitoba Finance
 

The application of these taxes varies by province and territory as follows:

Province
Tax Type
GST Rate
HST/PST General Rate
Comments
British Columbia (BC)

GST+PST

5%

7%

PST province
Alberta (AB)

GST

5%

n/a

No PST.  Only GST.
Saskatchewan (SK)

GST+PST

5%

6%

PST province.
Manitoba (MB)

GST+PST

5%

7%

PST province.
Ontario (ON)

HST

n/a

13%

HST province.
Quebec (QC)

GST+QST

5%

9.975%

QST (Provincial VAT)
New Brunswick (NB)

HST

n/a

15%

HST province.
Newfoundland (NF)

HST

n/a

15%

HST province.
Nova Scotia (NS)

HST

n/a

14%

HST province.
PEI (PE)

HST

n/a

15%

HST province.
Territories (Nunavut, Yukon & Northwest)

GST

5%

n/a

No PST.  Only GST.

Important Notes

  •  Certain goods and services may be tax-exempt, non-taxable, or zero-rated 
  •  Special rules may apply to specific industries or transactions

Indirect Tax Exemptions

Indirect tax exemptions may be available in certain tax jurisdictions in Canada for eligible customers. To claim an exemption, qualifying customers must submit required tax authority documentation to AWS before making purchases. Without proper documentation, AWS must charge applicable taxes.

Please Note:  AWS cannot provide tax advice. Please consult your tax advisor or the relevant tax authority for guidance.

Canadian Invoices

AWS Marketplace Transactions

When your AWS account is located in Canada, you will receive two types of invoices from Amazon Web Services, Inc. for AWS Marketplace purchases:

1.  Commercial Invoice

  • Serves as your payment document
  • Shows purchase details and total amount due
2. Tax Invoice
  • Compliant with GST/HST/QST invoice requirements
  • Provides itemized breakdown of Canadian taxes
  • List all applicable Canadian tax registration numbers (GST/HST, QST, PST) for Amazon Web Services, Inc.
AWS Cloud Services, Professional Services, and Training Transactions
 
When your AWS account is located in Canada, you will receive a single invoice from Amazon Web Services Canada, Inc. for AWS Cloud Services, AWS Professional Services, and AWS Training purchases:
  • Serves as your payment document
  • Shows purchase details and total amount due
  • Compliant with GST/HST/QST invoice requirements
  • Provides itemized breakdown of Canadian taxes
  • List all applicable Canadian tax registration numbers (GST/HST, QST, PST) for Amazon Web Services Canada, Inc.
Accessing Your Canadian Invoices
 
All invoices can be accessed by going to the Bills page on your Billing Management Console.

Keeping Your AWS Account Up to Date

Customers should:

  • Review and update their account information in the AWS Billing Console
  • Verify that their account information is correct:
        o  Business legal name
        o  Business address
        o   Tax Registration Number (TRN) - For Canadian accounts, your TRN is your GST/HST registration number.
Back to Tax Help Home