Rulebook
Every rule is data, versioned and effective-dated, with the firm's own interpretation beside the source. Application logic reads the rulebook — nothing is hardcoded.
Reviewed 20 Aug 2026Change watch
Illustrative fixture data — Canada GST/HST, QST, and provincial sales tax for ecommerce clients.
Canadian jurisdictions
5 jurisdictions · 38 rules · v2026.8
| Jurisdiction | Tax | Rate | Registration threshold | Measurement window | Basis | Version |
|---|---|---|---|---|---|---|
Canada (GST/HST) CRA — When to register for and start charging the GST/HST | GST/HST | 5% GST / 13–15% HST | $30,000 taxable supplies | 4 consecutive quarters, or one quarter | Worldwide taxable supplies, associated group | v4.2 eff. 2026-01-01 |
British Columbia (PST) Province of BC — Register to collect PST | PST | 7% | $10,000 sales into BC (out-of-province seller) | Rolling 12 months | Ship-to province; inventory in BC triggers regardless of revenue | v3.1 eff. 2026-04-01 |
Saskatchewan (PST) Government of Saskatchewan — Apply for a PST number | PST | 6% | No bright-line — retail sales into SK trigger licensing | On first taxable retail sale | Ship-to province; non-resident vendors soliciting SK orders | v2.8 eff. 2025-07-01 |
Manitoba (RST) Manitoba Finance — Bulletin RST 004, Information for Vendors | RST | 7% | $10,000 MB taxable sales (non-resident seller) | Rolling 12 months / calendar year | Ship-to province; online platform operator rules | v3.0 eff. 2026-01-01 |
Québec (QST) Revenu Québec — GST/HST and QST registration | QST | 9.975% | $30,000 taxable supplies in Québec | 12 months | Place of supply in Québec; specified vs general registration | v2.5 eff. 2026-01-01 |
Marketplace treatment: FED — Yes — marketplace deemed supplier rules · BC — Marketplace facilitator collection rules apply · SK — Marketplace facilitators must be licensed · MB — Online platform operator rules — narrower than generic MFA · QC — Digital platform operator rules apply
Rule record — example
MB-RST-REG-01 v3.0
id: MB-RST-REG-01
jurisdiction: MB
version: 3.0
effective: 2026-01-01
supersedes: 2.4 (2024-12-31)
test_type: rolling_threshold
threshold: 10000
window_months: 12
measure: taxable_sales_ship_to_province
excludes: marketplace_deemed_supplier_sales
severity: critical
source_url: gov.mb.ca/finance/taxation/pubs/bulletins/004.pdf
firm_note: Platform operator rules are narrower than the
generic marketplace facilitator concept. Confirm
per-platform coverage before relying on it.
reviewed_by: NA · 2026-08-20Because rules are effective-dated data, any past exception can be re-run and defended against the rule as it stood on that date.
Rule categories
Registration thresholds
Rolling windows, single-period tests, associated-group aggregation
Nexus and presence
Inventory, employees, warehouses, solicitation
Marketplace and platform
Deemed supplier, platform coverage, evidence requirements
Product taxability
PST exemptions by province, digital and cloud services
Place of supply
Ship-to versus bill-to, drop-ship, digital delivery
Filing and frequency
Frequency bands, deadlines, deregistration