Canada

GST, HST, PST, QST by province; a wholesale sale to a Canadian business is taxable (input tax credit, no resale certificate).

The provincial layer (PST, QST, HST) is the only sub-national layer and is applied by province.

GST/HST by category (Excise Tax Act Sch. VI Part III: basic groceries and juice of 25% or more zero-rated; snacks, candy, carbonated drinks, juice drinks under 25% and prepared food taxable), the QST following it with Quebec's own 2026 zero-ratings, and the PST provinces where they differ — BC (Bulletin PST 206), Manitoba (RST 26-01, from 1 July 2026) and Saskatchewan (PST-2). Clothing is General merchandise at the full rate; Ontario's point-of-sale rebate of the 8% provincial HST on children's clothing and footwear and BC's children's-clothing exemption are said beside the province (read 2026-10-22) — the relief is the seller's to apply; Manitoba's and Saskatchewan's are not read yet.

Small supplier CAD 30,000 (GST/HST), the provincial PST/QST registrations, and when a seller outside Canada registers: not for goods it ships to a Canadian importer, the NORMAL regime for goods in a Canadian warehouse or sold DDP, the simplified regime for digital supplies only.

Canada's rules for distribution platform operators that facilitate a non-resident's sale of qualifying goods to a Canadian consumer are quoted on CROSS-BORDER; whether they reach GRAJ is counsel's. Today the seller collects.

Canada Customs Tariff at the heading level for the headings held, the CUSMA, CETA and UK-CA preferences with the certification each needs, and GST/HST at the border by province on the cart. The 2025 surtaxes on US goods are named as to confirm.

Courier shipments sent from the US or Mexico: no duty to CAD 150, no GST/HST to CAD 40 (by where they ship from, not origin; not mail); CAD 20 otherwise — on the cart and CROSS-BORDER.

The importer's Business Number and RM import-export account in CARM, financial security for release before payment, and DDP as a non-resident importer — on CROSS-BORDER, the wizard, and the Canadian cart beside the estimate.

The Canada Customs Invoice facts, field by field (CBSA D1-4-1 Appendix A): the customs packet for a Canadian delivery lists the 19 fields and says which it carries (origin, currency, quantities, unit prices, totals, the order number), which are on the order (vendor, consignee, purchaser, terms) and which the exporter adds (shipment date, mode, packages, net and gross weight); a commercial invoice carrying all of them is accepted instead of a CI1, and under CAD 2,500 the invoice alone can support the value (para. 4). The lane names CERS for exports and the CUSMA certification. GRAJ files no entry — the importer or broker accounts in CARM.

The CRA's tiered invoice content as a check on every invoice: under CAD 100, CAD 100 to under 500, and CAD 500 or more (the supplier's GST/HST number, the recipient, terms, each supply), and the QST number in Quebec.

No Canadian e-invoicing mandate: no federal or provincial law requires a business to issue or accept a structured e-invoice. The CRA accepts an electronic invoice for an input tax credit when it carries what SOR/91-45 asks at its amount — an "invoice" is any record "regardless of its form", and a record in an electronic system counts (Memorandum 8-4, paras. 15(7), 16, 17, 48-52) — said beside the e-invoice download, which produces a structured EN 16931 invoice on request. Federal-government supplier portals and Revenu Québec are to confirm.

T4A box 048: a payer's file of fees for services over CAD 500 to one recipient in the year, before GST/HST, due the last day of February; the SIN is never held (named as needed). The CRA's penalty waiver outside trucking is said beside it.

Canada's reporting rules for platform operators (Part XX): register, collect seller details, file by 31 January. The seller fields (TIN, address, date of birth for a person) are collected on Trade across borders and the yearly file is drafted as an admin export, never filed (lib/platform-reporting.ts, migration 2914) — registering and filing is Matt's decision (#139).

Canada's test as a guidance tool, factor by factor (intention, control, tools, helpers, risk, profit, own business — Sagaz 2001 SCC 59; Connor Homes 2013 FCA 85), and QUEBEC's own: in Quebec control is weighed as the Civil Code's subordination (arts. 2085, 2098-2099), the CRA's three steps there (intention, the Code's definitions, then whether they agree — RC4110 Rev. 23); recorded on the agreement (2854 applied). Provincial employment-standards definitions and Ontario's platform-work act are named, not modeled (#108).

The written-terms page holds Canada: no Canadian law asks for written terms with a freelancer or sets a pay date on an ordinary business invoice — prompt payment is construction only (the federal Act reaches construction for federal real property, read on Justice Laws; Ontario's Construction Act); T4A over CAD 500; agreed interest worked out on the overdue invoice. Quebec's Civil Code duties on a contract for services (information before the contract, art. 2102; the client may end it, art. 2125) are named and to confirm (LégisQuébec answered 403).

Said plainly on the overdue-invoice screen and the written-terms page: no Canadian law gives a business statutory interest on a late B2B invoice (prompt payment is construction only). The Interest Act is shown — a rate stated only by the month is recoverable above 5% a year only if the yearly rate is stated too (s. 4), 5% where no rate is fixed (s. 3) — with the criminal rate and Ontario's court interest (rates to confirm); the seller types the agreed yearly rate and the screen works the interest out. GRAJ records and collects none of it.

The Canada Consumer Product Safety Act as a product document on every consumer category (furniture, machinery and chemicals added 2026-10-22): the general prohibition (ss. 7-8), records of whom you bought from and sold to (six years after the year), an incident reported in 2 days and a written report in 10 by the maker or importer; on CROSS-BORDER; the wizard asks it.

The importer's Safe Food for Canadians license (a US business can hold one as a non-resident importer), the bilingual label with the Nutrition Facts table, the front-of-pack "High in" symbol from 1 Jan 2026, and French for Quebec as product documents; label readiness; CROSS-BORDER. The label particulars are marked to confirm.

Provincial drink deposits (12 schemes), drink taxability, and a named juice's standard as a product check — now pointed at the right law: B.11.120 was repealed by SOR/2024-244 and the standards sit in the CFIA's Canadian Food Compositional Standards, made binding by B.01.042 (read on Justice Laws, current to 2026-09-30); the juice entries and the coming-into-force date are to confirm.

In the wizard and on CROSS-BORDER: alcohol may be imported into a province only if bought by and consigned to that province's liquor board (Importation of Intoxicating Liquors Act s. 3(1), read on Justice Laws, current to 2026-09-30) — a US brand sells to the board or its authorized agent, not to a shop or a person; in a bonded warehouse it needs the board's written approval to come in or go out (SOR/96-46 s. 13). Each board's listing and pricing rules are its own; GRAJ's position on alcohol is legal #22.

The Cosmetic Notification Form within 10 days after first sale as a product document, the wizard and CROSS-BORDER; the Hotlist named.

The product license (NPN) and site license as a product document, in the wizard and on CROSS-BORDER: no sale without a product license (s. 4(1)), and a site license to manufacture, package, label or import for sale (s. 27(1)) — Natural Health Products Regulations read on Justice Laws (current to 2026-09-30, last amended 2025-06-21).

The textile label as a product document: each fiber of 5% or more by generic name and percentage, in English and French, and the dealer's name and postal address or a CA number (Canadian residents only — a US brand prints its address or its importer's CA number); in the wizard and CROSS-BORDER.

Toys Regulations test evidence as a product check (Canada asks no CPC, and the Regulations ask no test record) with what they require, read on Justice Laws (current to 2026-09-30): bilingual warnings (s. 3), small parts for under-3s (s. 7), 90 mg/kg lead in coatings (s. 23), seven-second flame spread on soft toys (s. 32), yo-yo cords (s. 42); CCPSA records and incident reports beside it.

A Canadian certification mark as a product document and in the wizard: an electrical product is approved only with the mark of a body accredited by the Standards Council of Canada identifying it as certified for use in Canada, or a field-evaluation label (Ontario Regulation 438/07 s. 2(1), read through its e-Laws page); a radio device meets ISED's technical standards (Radiocommunication Act s. 4(2)-(3), read). The other provinces' electrical-safety acts are to confirm.

Clothing storage units to ASTM F2057-23 under the CCPSA general prohibitions (since 31 Mar 2026) and the CCPSA records as product items; no province asks a stuffed-articles permit or label any more — Ontario revoked its rule on 1 July 2019 and Quebec repealed its Act (CQLR c. M-5) with Bill 103 (S.Q. 2021, c. 35), said by the Ministère de l'Économie (updated 21 January 2026). Health Canada's size threshold for a storage unit is to confirm.

As product items, read on Justice Laws (current to 2026-09-30): the consumer chemical label (CCCR 2001 — information on every displayed container, both official languages, symbol, signal word and first aid on the main panel, documents kept three years and produced in 15 days, ss. 5, 15, 17, 25, 31), the WHMIS supplier label (product and initial supplier identifier, HPR s. 3(1)) and the CEPA new-substance notification for a substance not on the DSL (NSNR ss. 2, 4); the SDS sections and the Schedule quantities are to confirm.

The bilingual label and the CFIA import conditions as a product document: pet food is not registered federally — the CFIA's oversight is limited to the import and export of animal products and by-products (its page, modified 2026-09-15, read) — and what a product with animal-origin ingredients needs (a zoosanitary certificate, sometimes a permit) is set per product and country in AIRS, which the item tells the seller to look up.

No federal pre-market approval for machinery, said so; an electrical machine carries an accredited Canadian certification mark (Ontario Regulation 438/07 s. 2(1), read) and a consumer machine falls under the CCPSA general prohibition and records, as product items. A workplace buyer's provincial OHS duties (Ontario's pre-start review, O. Reg. 851 s. 7) are to confirm.

As product items, read on Justice Laws (current to 2026-09-30): the MDEL — no one imports or sells a device without one (s. 44(1)), retailers, health care facilities and a Class II-IV maker exempt (s. 44(2)), reviewed before 1 April each year (s. 46.1) — and the manufacturer's license for Class II-IV (s. 26). The November 2025 draft amendments are to confirm; whether GRAJ allows such listings is #112.

CROSS-BORDER says cannabis is license-only, alcohol goes through the provinces and tobacco/vape carry excise and stamping; the position is a decision.

Bilingual labels (CPLA, food, textiles) and French for Quebec (Charter s. 51) as product documents, and on CROSS-BORDER the origin-marking list itself: for goods from outside CUSMA, Schedule I of SOR/94-16 (household goods, hardware, novelties and sporting goods, paper products, wearing apparel, horticultural products, listed steel and aluminum), marked as SOR/94-10 says — read on Justice Laws (current to 2026-09-30). The list for US and Mexican goods (the CUSMA-countries regulations) is to confirm.

Registrations by category in the wizard (SFC licence, NPN, CNF, CARM, provincial tax, CA number, CCPSA, the provincial liquor board); cannabis, alcohol and tobacco restrictions named on CROSS-BORDER; sanctions and export screening. Cannabis, tobacco and vape stay partial on purpose: whether GRAJ lists them is legal #22.

Provincial packaging producer responsibility on BRAND → PACKAGING, by the province each order went to: Ontario — Blue Box producer responsibility (O. Reg. 391/21); British Columbia — packaging and paper products (Recycling Regulation, Schedule 5); Quebec — modernized selective collection (producer responsibility) — with the small-producer exemptions (Ontario under CAD 2 million, BC under CAD 1 million or one tonne) — and 12 provincial drink-deposit schemes. Recording a Canadian registration needs migration 2857; Saskatchewan, Manitoba and the rest are said as not yet written.

On /privacy/where-you-live (linked from /privacy and every footer): GRAJ's person in charge under Law 25 published by title and contact (the founder, by default the highest authority — s. 3.1, as the Commission d'accès à l'information explains it), access and correction, Quebec portability, 30 days, the OPC, the CAI and the Alberta and BC commissioners; PIPEDA, Law 25 and the provincial acts for a seller on CROSS-BORDER; data export and erasure for everybody. Not done yet, and said so: the privacy impact assessment for transfers outside Quebec and a French notice (#107).

CROSS-BORDER says it plainly — no general right to cancel an online purchase in Canada — and the consumer's review sheet now CHECKS Ontario's internet-sale disclosures for a Canadian delivery: thirteen items (name, contact, description, itemized prices, extra charges, total, payment, delivery, rights, currency, restrictions, accept or decline, the 15-day copy), each said as shown, not on the page, or for the seller to confirm, and kept on the order with the sheet. Ontario's list read on ontario.ca; the Act's text, Quebec's distance-contract rules and the 2023 Act are to confirm.

A carrier authority on file, and on LANES and LOAD TENDERS the law read on Justice Laws (current to 2026-09-30): no extra-provincial carrier operates without a provincial safety fitness certificate (Motor Vehicle Transport Act s. 7 — the CVOR in Ontario), and under the TDG Regulations a trained person with a certificate (s. 6.1) that expires after 36 months by road and 24 by air (s. 6.5), records kept two years past expiry (s. 6.6), and an ERAP above the Schedule 1 index (s. 7.2). Intra-provincial carrier rules are to confirm.

Bonded-warehouse papers and storage requests, and on STORER · CAPACITY the Customs Bonded Warehouses Regulations read on Justice Laws (current to 2026-09-30): a license on an application with a plan and security (ss. 3-4), secure premises (s. 11), four years for most goods, five for beer and wine, 90 days for marking or a trade show (s. 19 and the Schedule), repacking and marking but no manufacture (s. 20), the liquor board's approval for liquor (s. 13). CBSA Memorandum D7-4-1 (its page did not answer) is to confirm.

On CAMPAIGNS and CREATORS: the Competition Act — false or misleading representations (s. 74.01(1)(a); criminal when knowing or reckless, s. 52(1)), drip pricing (ss. 74.01(1.1), 52(1.3)), environmental claims needing adequate and proper testing or substantiation (s. 74.01(1)(b.1)-(b.2), since 20 June 2024) — and CASL consent, identification and unsubscribe (s. 6), each read on Justice Laws (current to 2026-09-30); the Bureau's influencer guidance is to confirm; on CROSS-BORDER. Nothing reads a post against them.

Canada — CASL: Express consent, or implied consent: a purchase from you in the last 2 years, an inquiry in the last 6 months, or an address they published for business without saying "no unsolicited email". Every message names you and carries an unsubscribe that works at once.

The request names its law; on OPPORTUNITIES and FINANCING the 35% APR criminal rate since 1 Jan 2025 (s. 347, SOR/2024-114: the commercial exemption over CAD 10,000 to a non-individual, 48% to CAD 500,000), provincial cost-of-credit disclosure and the Interest Act s. 4 (to confirm). The offer door does not refuse a rate above the cap — a decision.

Cross-border Connect payouts to Canada; SIN and Business Number named. Stays partial on purpose: a live CAD payout has not been proven end to end — real money through GRAJ's Stripe account, not protocol work (#117).