How Amazon Sellers in Canada Register and File GST/HST

For Canadian Amazon sellers, GST/HST compliance is entirely your responsibility. Amazon does not register you for GST/HST, does not collect it on your behalf, and does not file returns with the CRA. You must do all of this yourself — or hire someone to do it.

Step 1: Register for GST/HST with the CRA

Register online through CRA My Business Account or by calling 1-800-959-5525. You'll need your Social Insurance Number (or Business Number if incorporated), your business details, and your estimated annual revenue. The CRA will issue you a 9-digit Business Number with a RT account suffix (e.g., 123456789 RT 0001).

Step 2: Configure Amazon Seller Central

After registration, update your Amazon Seller Central settings:

• Go to Settings → Tax Settings → Set up your GST/HST numbers
• Enter your GST/HST registration number for each applicable province
• Configure product tax codes for your inventory categories
• Enable tax collection for Canadian orders

Amazon's Marketplace Tax Collection feature will then calculate and display the appropriate rate to Canadian customers at checkout — but you receive and hold the tax until remittance.

Step 3: Track Tax Collected

Amazon deposits tax collected into your seller account balance alongside your product revenue. Download your Date Range Report from Amazon Seller Central monthly to separate sales revenue from GST/HST collected.

Step 4: File GST/HST Returns

File Form GST34 online through CRA My Business Account or using your accounting software. Your net tax owing = GST/HST collected − Input Tax Credits (ITCs) claimed on business expenses.