Do I charge GST/HST on Etsy sales in Canada?

The short answer

It depends on who is legally responsible for collecting the tax on the transaction, your GST/HST registration status, the customer’s place of supply, and how Etsy documents the order. A tax line shown to the buyer does not automatically mean it is tax you should report as your own collection.

Start by separating two questions: whether Etsy collected and remitted marketplace tax for that order, and whether your business is registered or required to register for GST/HST. Keep Etsy statements and transaction exports as evidence rather than relying only on the amount deposited to your bank.

A repeatable order-level workflow

Review the order invoice and Etsy payment statement. Identify the buyer province, the seller-of-record treatment shown by Etsy, the taxable selling price, refunds, and any tax retained by the platform.

• If Etsy collected the tax as marketplace facilitator, do not add the same tax a second time.
• If you are GST/HST registered, reconcile taxable revenue and platform-collected amounts with the records used for your return.
• If the platform did not collect a tax you are required to collect, apply the CRA place-of-supply rules and the correct provincial rate.
• Keep platform fees, POD production invoices, shipping, refunds, and tax records together for each reporting period.

What changes when you cross $30,000

The CRA small-supplier tests use worldwide taxable supplies before expenses, not profit and not only Etsy deposits. One test looks at a single calendar quarter; another looks across four consecutive calendar quarters. Crossing the threshold in one quarter can create an earlier effective date than gradually crossing it over four quarters.

Use the threshold tracker for an early warning, then confirm the effective registration date with the CRA or a qualified Canadian tax professional. This guide is general information, not tax advice.