We Handle Your E-Commerce GST/HST Filing
E-commerce GST/HST is the most complex in Canada. Multi-province place-of-supply rules, marketplace facilitator obligations, digital product taxation, cross-border zero-rating, drop-shipping structures. We handle all of it. Flat fee. Filed on time. Every province correct.
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Where Canadian Online Sellers Lose Money on GST/HST Without Realizing It
Every order you ship crosses a provincial tax boundary that changes what you owe CRA. An Ontario seller charging 13% on a Nova Scotia delivery under-collects by 2%. The same seller charging 13% on an Alberta order over-collects by 8%. Multiply that across hundreds of orders per month and the gap compounds into a CRA reassessment or thousands in customer overpayments you are liable to refund. Then add Amazon collecting HST on your marketplace sales that you must not report again on your own return, Shopify orders where you collect and remit yourself, zero-rated exports to the US where full ITCs are still claimable and digital products that became taxable in 2021.
We handle e-commerce GST/HST filing across every province and internationally. Every filing includes marketplace facilitator reconciliation, place-of-supply verification per order, ITC recovery on ad spend, platform fees and inventory, plus refund adjustments on returns. From $150 per filing. T2 filed FREE. E-commerce accounting is a core specialization.
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Our E-Commerce GST/HST Filing Services
GST/HST Return Filing
Monthly, quarterly or annual return preparation and CRA filing. Multi-province rates applied per customer delivery address on every transaction.
Marketplace Reconciliation
Amazon, Shopify, Etsy and eBay settlement reports reconciled. Platform-collected GST/HST separated from self-collected to prevent double reporting.
Place-of-Supply Compliance
Correct GST/HST rate verified for every province. BC PST, SK PST, MB RST and QC QST obligations assessed. Separate registrations handled.
Cross-Border Zero-Rating
US and international sales classified as zero-rated. Full ITCs on all Canadian expenses recovered. Export-heavy sellers positioned for net refunds.
Digital Product Classification
SaaS, digital downloads, online courses, memberships and streaming services classified correctly. Canadian taxable, international zero-rated.
ITC Recovery on Ad Spend
Google Ads, Meta Ads, TikTok Ads, Shopify fees, Amazon FBA fees, shipping and software. Every recoverable ITC extracted and claimed every period.
E-Commerce GST/HST Filing by a Licensed CPA
Every aspect of online selling HST handled correctly. From marketplace reconciliation to cross-border zero-rating. AFFORDABLE flat-fee pricing.
Multi-Province Place-of-Supply
The GST/HST rate is determined by where the customer receives the product, not where you ship from.
- Apply the correct rate for every province: 13% Ontario, 15% Atlantic, 5% Alberta, plus separate PST/QST where applicable.
- Verify Shopify Tax, WooCommerce tax plugins or Amazon settings are calculating the correct rate per customer address.
- Assess whether your sales into BC, SK, MB or QC trigger separate provincial tax registration obligations.
- Register for and file BC PST, SK PST, MB RST or QC QST returns where thresholds are exceeded.
- Reconcile GST/HST collected by province so the return accurately reflects your multi-province sales mix.
Marketplace Facilitator Reconciliation
Amazon, Etsy and eBay collect and remit GST/HST on your behalf. Shopify and WooCommerce do not. We separate both.
- Download and reconcile Amazon settlement reports, extracting marketplace-collected GST/HST that must not appear on your return.
- Reconcile Etsy and eBay payment statements with the same marketplace-collected separation.
- Track Shopify and WooCommerce direct sales where you collect and are responsible for remitting.
- Prevent double-reporting, the single most common and costly e-commerce GST/HST filing error.
- Reconcile total platform payouts to bank deposits each period so CRA sees no revenue discrepancy.
Cross-Border and International Zero-Rating
Sales outside Canada are zero-rated. You charge 0% but recover full ITCs on every Canadian expense.
- Classify all US and international orders as zero-rated exports with 0% GST/HST on the invoice.
- Maintain proof-of-export documentation (shipping records, customs declarations) for CRA support.
- Claim full ITCs on all Canadian business expenses: inventory, advertising, shipping, software, payroll and office.
- Position export-heavy sellers for net GST/HST refunds every filing period instead of remittances.
- Structure filing frequency to optimize refund timing for sellers with predominantly international revenue.
Digital Product and SaaS Taxation
Digital supplies became taxable for Canadian customers in 2021. Most sellers still get the classification wrong.
- Classify digital downloads, SaaS subscriptions, online courses, memberships and streaming services as taxable for Canadian buyers.
- Determine the GST/HST rate based on the subscriber's province of residence, not your business location.
- Classify pre-recorded courses as taxable and live instructor-led courses as potentially exempt based on delivery method.
- Zero-rate all digital sales to customers outside Canada with proper documentation.
- Configure billing and subscription platforms to apply the correct tax treatment automatically per customer location.
ITC Recovery Across All Channels
E-commerce sellers leave thousands in recoverable ITCs on the table every year.
- Extract and claim ITCs on Google Ads, Meta Ads and TikTok Ads invoices where the platform is registered for GST/HST in Canada.
- Claim ITCs on Amazon FBA fees, referral fees, storage fees and all seller service charges from settlement reports.
- Recover ITCs on Shopify subscriptions, app fees, shipping costs, packaging, warehousing and 3PL charges.
- Claim ITCs on inventory purchased from registered Canadian suppliers and import GST/HST paid through CBSA.
- Process credit note adjustments for every refund, return and cancellation so you do not remit GST/HST on revenue you gave back.
CRA Filing and Compliance
Filed on time, every period. No penalties. No interest. No audit triggers.
- Prepare and file the GST/HST return (GST34) through CRA for each filing period: monthly, quarterly or annual.
- Calculate net tax owing or refund by reconciling HST collected (self and marketplace), ITCs and refund adjustments.
- Manage your filing calendar so no deadline is missed, preventing the 1% late-filing penalty and 0.25%/month compound interest.
- Respond to CRA notices, assessments and review letters related to your GST/HST account on your behalf.
- File your annual T2 corporate tax return at no additional charge for every e-commerce GST/HST filing client.
Free E-Commerce GST/HST Filing Consultation
Free E-Commerce GST/HST Filing Consultation
Case Studies: E-Commerce GST/HST Filing
Amazon FBA Seller, Mississauga (Double-Reported $31,000 in HST)
A Mississauga Amazon FBA seller was including Amazon-collected GST/HST on their own GST/HST return for 2 years. They double-remitted $31,000 in tax that Amazon had already paid to CRA. We filed amended returns for both years, separated marketplace-collected from self-collected and recovered the full $31,000 as a refund. Going forward, every filing correctly excludes Amazon-remitted amounts. Cost: $150/filing ongoing. E-Commerce Accounting →
Shopify DTC Brand, Toronto (Missing $9,400/Year in Ad Spend ITCs)
A direct-to-consumer Shopify brand spending $8,000/month on Google and Meta Ads had never claimed ITCs on the advertising invoices. Both platforms charge GST/HST in Canada. We extracted 12 months of advertising invoices, claimed $9,400 in ITCs on the next filing and set up monthly ITC extraction going forward. The client is now in a net refund position most quarters due to high ad spend relative to Canadian sales. Cost: $200/month bookkeeping + $150/filing. HST Filing Services →
SaaS Company, Markham (International Revenue Zero-Rating)
A SaaS company with 70% US subscribers was charging 13% HST on all customers regardless of location. US customers were overcharged and the company was remitting HST on zero-rated exports. We reclassified all US and international subscriptions as zero-rated, filed amended returns for 18 months and recovered $42,000 in over-remitted HST. The company now receives quarterly GST/HST refunds. Cost: $150/filing ongoing. Get Started →
Etsy Seller, Hamilton (Multi-Province Rate Errors)
An Etsy seller shipping handmade products across Canada was charging 13% Ontario HST on every order. Atlantic province customers were under-charged (15% required) and Alberta customers were over-charged (5% GST only). CRA flagged the discrepancy on a review. We corrected 2 years of returns, applied proper place-of-supply rates and configured the seller's shipping profiles with correct per-province rates. No penalties assessed after voluntary correction. Cost: $150/filing ongoing.
Multi-Province GST/HST Rates We Apply for Every Order
The GST/HST rate on each sale is determined by where the product is delivered, not where your business is located. We apply the correct rate for every province on every transaction.
| Customer Province | Tax Type | Rate |
|---|---|---|
| Ontario | HST | 13% |
| New Brunswick, Newfoundland, Nova Scotia, PEI | HST | 15% |
| Alberta, Northwest Territories, Nunavut, Yukon | GST only | 5% |
| British Columbia | GST + PST | 5% GST + 7% PST (you may need to register for BC PST separately) |
| Saskatchewan | GST + PST | 5% GST + 6% PST (separate PST registration required over $10,000 in SK sales) |
| Manitoba | GST + RST | 5% GST + 7% RST (separate RST registration may be required) |
| Quebec | GST + QST | 5% GST + 9.975% QST (separate QST registration required if selling into QC) |
| United States and international | Zero-rated | 0% (full ITCs on Canadian expenses still claimable) |
BC, SK, MB and QC Have Separate Provincial Tax Registrations: Unlike HST provinces where a single CRA return covers both federal and provincial tax, British Columbia (PST), Saskatchewan (PST), Manitoba (RST) and Quebec (QST) require separate provincial registrations and filings if your online sales into those provinces exceed their thresholds. We assess your provincial registration obligations and file the separate returns where required.
Marketplace Facilitator Rules We Manage for You
| Platform | Does the Platform Collect GST/HST? | What We Do |
|---|---|---|
| Amazon.ca (FBA and Seller-Fulfilled) | Yes. Amazon collects and remits GST/HST on your behalf for sales through the Amazon.ca marketplace. | We reconcile Amazon settlement reports to your books. Amazon-collected GST/HST excluded from your remittance. Direct-channel sales tracked separately. |
| Shopify (your own store) | No. You collect. Shopify does not collect or remit GST/HST for you. | We verify Shopify Tax is configured correctly by province. GST/HST collected on each order reconciled to your Shopify payouts and bank deposits. |
| Etsy | Yes (for most Canadian sales). Etsy collects and remits GST/HST on marketplace sales to Canadian buyers. | We reconcile Etsy payment statements. Etsy-collected GST/HST excluded from your remittance. |
| eBay | Yes (for Canadian sales). eBay collects and remits GST/HST as a marketplace facilitator. | We reconcile eBay managed payments statements. Same treatment as Amazon and Etsy. |
| WooCommerce / Direct website | No. You collect. You are responsible for collecting, reporting and remitting. | We verify your tax plugin configuration, reconcile payment processor statements and calculate GST/HST per province. |
Marketplace-Collected GST/HST Must Not Be Double-Reported: If Amazon, Etsy or eBay collects and remits GST/HST on a sale, that amount must NOT appear on your GST/HST return as tax you collected. Double-reporting means you remit the tax twice. We separate marketplace-collected from self-collected on every return. This is the number one filing error for multi-channel e-commerce sellers.
Digital Products, SaaS and Online Services GST/HST
| Product Type | Canadian Customers | US/International Customers | How We Handle It |
|---|---|---|---|
| Digital downloads (ebooks, music, templates, presets) | Taxable. GST/HST based on customer province. | Zero-rated (0%) | Customer address determines rate. International sales classified as zero-rated with full ITC recovery. |
| SaaS subscriptions | Taxable. 13% Ontario, rates vary by province. | Zero-rated (0%) | Subscription billing system verified for correct per-province rates. International revenue zero-rated. |
| Online courses and webinars | Taxable if pre-recorded. Exempt if live instructor-led. | Zero-rated (0%) | We classify each course based on delivery method. |
| Digital memberships and subscriptions | Taxable. GST/HST on the full subscription price. | Zero-rated (0%) | Monthly recurring revenue tracked with correct provincial rate per subscriber location. |
| Consulting and freelance services (delivered digitally) | Taxable at customer's province rate. | Zero-rated if client is outside Canada. | Place-of-supply determined by client location, not where the work is performed. |
International Digital Sales Are Zero-Rated: If you sell digital products, SaaS subscriptions or online courses to customers outside Canada, those sales are zero-rated. You charge 0% GST/HST but claim full ITCs on all Canadian business expenses. Digital businesses with significant international revenue are frequently in a net GST/HST refund position every filing period.
What Is Included in Our E-Commerce GST/HST Filing Service
Everything your online business needs for CRA-compliant GST/HST filing across every province and internationally. No hourly billing.
| Included | What We Do |
|---|---|
| GST/HST return preparation and filing | We prepare and file your GST/HST return (monthly, quarterly or annual) through CRA on your behalf, on time, every period. |
| Multi-province place-of-supply calculation | We calculate the correct GST/HST rate for every sale based on the customer's delivery address. Every province correct, every order. |
| Marketplace facilitator reconciliation | We reconcile Amazon, Shopify, Etsy and other marketplace statements. Platform-collected GST/HST tracked separately from direct sales. |
| Cross-border and international sales (zero-rated) | We classify international sales as zero-rated (0% GST/HST) and ensure full ITCs are claimed on all Canadian expenses. |
| Digital product and SaaS classification | We correctly classify digital downloads, SaaS subscriptions, online courses, digital memberships and streaming services for GST/HST. |
| Drop-shipping GST/HST handling | We determine who is the importer of record, where GST/HST applies and how ITCs flow in your drop-shipping structure. |
| ITC recovery on all business expenses | We claim ITCs on advertising, platform fees, shipping costs, packaging, software, warehousing, inventory and professional fees. |
| Refund and return GST/HST adjustments | We process credit note adjustments for returned orders, cancelled subscriptions and refunded purchases. |
| CRA correspondence and notices | We respond to CRA notices, assessments and review letters related to your GST/HST account on your behalf. |
| Annual T2 corporate tax return | Filed FREE for every e-commerce GST/HST filing client. No additional charge. |
The 10 GST/HST Errors We Prevent for E-Commerce Clients
| # | Error | What It Costs | How We Prevent It |
|---|---|---|---|
| 1 | Charging Ontario's 13% to every Canadian customer | Under-collecting on Atlantic (15%), over-collecting on Alberta (5%). CRA reassessment. | Place-of-supply rules applied per customer delivery address |
| 2 | Double-reporting marketplace-collected GST/HST | Paying the tax twice. Overpayment of thousands per year. | Marketplace-collected separated from self-collected on every return |
| 3 | Not classifying international sales as zero-rated | Overcharging US/international customers or failing to claim full ITCs | International orders classified as zero-rated. Full ITCs recovered. |
| 4 | Not registering for BC PST, SK PST, MB RST or QC QST | Uncollected provincial tax becomes your liability plus penalties | Provincial nexus assessed annually. Registrations and filings handled. |
| 5 | Missing ITCs on Google Ads, Meta Ads and TikTok Ads | $2,000 to $15,000 per year in lost ITCs | Advertising invoices reviewed. GST/HST extracted and claimed every period. |
| 6 | Not adjusting GST/HST for refunds and returns | Remitting GST/HST on revenue you refunded. Overpayment accumulates. | Credit note adjustments processed for every refund and cancellation |
| 7 | Missing ITCs on Amazon FBA fees | $1,000 to $8,000 per year in lost ITCs | Amazon settlement reports parsed. All seller fee ITCs claimed. |
| 8 | Treating digital products as exempt when taxable | Under-collected GST/HST. CRA reassessment with interest. | Every product classified at onboarding. Billing configured correctly. |
| 9 | Not registering before exceeding $30,000 threshold | Retroactive GST/HST owing. Lost pre-registration ITCs. | Registration recommended at incorporation, before first sale. |
| 10 | Filing GST/HST returns late | 1% penalty + 0.25%/month + 8% interest | Calendar managed. Filed before deadline every period. |
Why Choose Gondaliya CPA for E-Commerce GST/HST Filing?
E-Commerce Specialists
We file HST for Amazon, Shopify, Etsy, SaaS and DTC sellers across Canada. Multi-province, marketplace and cross-border built into every engagement.
Filed On Time, Every Time
Calendar managed. Deadlines tracked. No late-filing penalties. No interest charges. Every period filed before the due date.
Every Province Correct
Place-of-supply verified per order. Marketplace vs. self-collected separated. Provincial registrations handled. No double-reporting.
AFFORDABLE Flat Fee
From $150 per filing. T2 filed FREE. No hourly billing. 30-Day Money-Back Guarantee. 60-Day Fees-Matching Policy.
Transparent Flat-Fee Pricing
No hourly billing. No surprises. Multi-province and marketplace reconciliation included.
| Service | Fee | Includes |
|---|---|---|
| GST/HST return filing (per filing) | From $150 | Return preparation, multi-province calculation, marketplace reconciliation, ITC recovery, refund adjustments, CRA filing |
| Monthly bookkeeping + GST/HST | From $200/month | Full monthly bookkeeping, bank and platform reconciliation, GST/HST filing, inventory tracking |
| Annual T2 corporate tax return | FREE | Included for all GST/HST filing and bookkeeping clients at no additional charge |
| QBO or Xero setup | FREE | Chart of accounts configured for e-commerce with correct multi-province GST/HST codes. Included at onboarding. |
| Provincial PST/QST registration and filing | From $100/filing per province | BC PST, SK PST, MB RST or QC QST registration, return preparation and filing |
Know Your Exact Fee Before We Start
Flat fee, fixed in advance. 30-Day Money-Back Guarantee. 60-Day Fees-Matching Policy.
How It Works
Four steps. We handle the multi-province complexity. You sell.
Connect
We connect to your QBO or Xero, Shopify, Amazon Seller Central and payment processors. If you do not have accounting software, we set it up.
Reconcile
We reconcile marketplace payouts, direct sales, refunds and platform fees. Every transaction coded with the correct provincial GST/HST rate.
Calculate
We calculate GST/HST collected by province, marketplace-remitted amounts, ITCs on all expenses and net tax owing or refund.
File
We file your GST/HST return through CRA, confirm the filing and notify you of the amount owing or refund expected.
E-Commerce GST/HST Filing: Cities We Serve
We file GST/HST returns for e-commerce businesses across every Ontario city and Canada. No distance limits, no extra fees.
Frequently Asked Questions
Meet Your E-Commerce HST Filing Specialists
Sharad Gondaliya, CPA
Founder & Managing Director
Gondaliya CPA Professional Corporation
Sharad manages all e-commerce GST/HST filing engagements, marketplace reconciliation and cross-border compliance.
Vandana Goel, CPA
Senior Accountant
Gondaliya CPA Professional Corporation
Vandana handles multi-province place-of-supply calculations, platform statement reconciliation, ITC recovery and HST return preparation.
What Our Clients Say
1300+ five-star reviews from business owners across Ontario and Canada.
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Stop Guessing Your E-Commerce GST/HST. Let a CPA Handle It.
Gondaliya CPA provides e-commerce GST/HST filing, marketplace reconciliation, multi-province compliance and ITC recovery. From $150 per filing. T2 filed FREE.