As well, each province and territory has its unique rules. Ontario charges eight percent retail sales tax on many typical Internet transactions whereas Alberta does not have provincial sales tax.

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Not only is it critical pinpoint whether a taxable sale was earned in Canada or not, but also where in Canada. This was made (or deemed to be made) any kind of of the Harmonized Sales tax (H.S.T.) provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador), a higher, thirteen percent H.S.T. rate applies (as at January 1, 2008). This is that those provinces have allowed Canada to acquire their provincial sales taxes for them.