Canada GST/HST Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Portugal. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Canada Revenue Agency (CRA)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Canada Revenue Agency (CRA)
Standard rate	5%
Reduced rates	Varies by province
Registration threshold	CAD 30,000
Filing frequency	Monthly / quarterly / annual
E-invoicing / digital reporting	Electronic invoicing is allowed but not mandatory.
Typical registration lead time	2-6 weeks