• videocam Live Webinar with Live Q&A
  • calendar_month July 24, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Canadian GST/HST Issues for U.S. Sellers: Goods and Services Tax and Harmonized Sales Tax Requirements

Nexus Rules, Registration Requirements, Repeal of DST

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Discount expires 7/10/26

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About the Course

Introduction

This webinar will provide U.S. businesses and their tax advisers with a practical, current overview of Canada's GST/HST (VAT) system, with a particular focus on where U.S. sellers most often make costly compliance mistakes when selling goods or services into Canada. Our panel of international tax experts will draw on real world examples, including cross-border e-commerce and digital services.

Description

According to the Canada Revenue Agency (CRA), "GST/HST registrants have to charge and collect the GST/HST on all taxable (other than zero rated) supplies of property and services they provide to their customers." And, "you generally have to register for the GST/HST if you make taxable supplies in Canada in the course of a commercial activity." There is an exception for small suppliers, those with total worldwide gross revenues of less than C$30,000 in any single calendar quarter and in the last four consecutive calendar quarters. 

While the GST rate is 5%, HST (Harmonized Sales Tax) rates, which combine GST (Goods and Services Tax) with provincial rates, are often 15%. Quebec has its own tax regime, QST, and applies a 9.975% tax to the sale of goods and services, excluding GST. Adding to the complexity of these taxes, Canada recently repealed its digital services tax (DST), creating refund opportunities for prior remittances. However, GST/HST still applies to the sale of specific digital services. 

Listen as our panel of global indirect tax specialists provides a clear, practitioner-focused guide to navigating Canadian sales tax obligations, identifying hidden exposure, and advising U.S. clients on how to structure cross-border sales activities to minimize compliance risk.

Presented By

Jonathan Ip
Partner
EY Law LLP

Mr. Ip is a partner with EY Law LLP and is a member of the Tax Law Services group, focusing on indirect tax. His practice focuses on advising clients on corporate, international and indirect tax matters. Mr. Ip has broad tax experience advising and representing clients on income tax, GST/HST, PST, customs matters, and resolving tax controversy disputes through audit, objections, appeals and settlement. He provides practical and tangible advice that is underpinned by a deeper understanding of a client’s business, operations, and key stakeholders. Mr. Ip works closely with multinationals, foreign inbound and Canadian businesses in a broad range of industries and sectors, including financial services, manufacturing, and technology, bringing market experience and creative tax acumen to complex tax matters.

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Brian Litvin, CPA, CA
President and Founder
Litvin Muir

Mr. Litvin has over thirty years of professional experience as a chartered accountant. During this time, he has been a partner in public practice and held various senior financial and executive roles in the manufacturing, distribution and retail industries. Mr. Litvin has practiced as a Sales Tax specialist for the past 14 years, providing services to a diverse group of Canadian, US multinational and Global organizations, in various sectors, including retail, manufacturing, pharmaceutical, transportation, global distribution, municipal, non-profit and financial. His broad technical knowledge, coupled with his highly developed analytical skills and business acumen have helped him maximize client indirect tax recoveries and savings, obtaining some of the highest recoveries for clients ever experienced in the indirect tax industry. Mr. Litvin has delivered multiple eight and seven figure recoveries to clients, as well as successfully provided client advisory and audit support. He has successfully completed the CICA In-Depth Commodity Tax Course. Mr. Litvin obtained his South African CA designation in 1987, and his Canadian CA designation in 1996. He started Litvin Muir as an indirect tax specialty firm providing international and domestic expertise and knowhow, without the silo’s inherent in larger firms, enabling unmatched client service and care. Mr. Litvin is a member of the Institute for Professionals in Taxation (IPT).

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Friday, July 24, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Structure of Canada's federal and province-specific sales tax/VAT system

A. Goods and services tax (GST)

B. Harmonized sales tax (HST)

C. Quebec sales tax (QST)

D. Other provincial sales taxes (PST)

II. Nexus rules in Canada and registration requirements

III. Repeal of Canada's DST

IV. Charging and collecting GST/HST/PST/QST

V. Input tax credits

VI. Overview of special rules

A. Import arrangements

B. Drop shipments

C. Other special rules

VII. Audit, objection, and appeals

VIII. Tips and strategies

The panel will discuss these and other relevant topics:

  • When is a business subject to Canada's GST/HST?
  • When are U.S. (and other non-Canadian) e-commerce sellers subject to Canada's VAT taxes?
  • How various provinces' PST interacts with the federal GST regime
  • When does a U.S. company need to register in Canada as a seller of goods or services?

Learning Objectives

After completing this course, you will be able to:

  • Decide how the repeat of DST previously registered digital service providers
  • Identify registration requirements for U.S. companies selling into Canada
  • Determine Canada's nexus rules for PST (provincial sales tax)
  • Ascertain Canadian sales tax rules specific to non-Canadian e-commerce sellers
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite: Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules, supervising other preparers/accountants. Specific knowledge and understanding of foreign information reporting requirements, familiarity with foreign income sourcing rules, and tax treaty provisions.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .