Sellers based in Canada
For tax requirements to be in place and for Google to handle collection and remittance of indirect taxes on their behalf, Canadian Resident Sellers must complete one or both of the following forms:
- GST 506 (GST/HST)
- FP-2506-V (QST)
If you are based in Quebec, only the FP-2506-V is required. If you are based outside Quebec and do not intend to sell to customers in Quebec, only Form GST506 is required.
Sellers based outside Canada
Canadian Non-Resident Sellers who have regular Canadian tax registration numbers (such as, regular GST/HST or regular QST) must provide Google their tax information and the applicable Tax Election forms.
Explanation of terms:
- GST: Goods and Service Tax
- HST: Harmonized Sales Tax
- QST: Québec Sales Tax
These forms apply when an entity collects and remits one or more of the above taxes on another entity’s behalf, in this case Google collecting and remitting to the tax authorities on behalf of your company. Both entities must sign the form to make it valid. The agency election form(s) is not submitted to the tax authorities. It is advisable to retain executed copies for your records in case tax authorities request them.
Download and print Form GST 506 pre-signed by Google using the links provided in the Canada tax form. Follow these instructions and then upload your completed form:
- Fill out Part A, including your GST/HST number
- Fill out Part D and provide a wet ink signature
Download and print Form FP-2506-V pre-signed by Google using the links provided in the Canada tax form. Follow these instructions and then upload your completed form:
- Fill out Section 1, including GST/HST and QST numbers
- Select the appropriate checkbox in Section 3.1
- If based outside Quebec, you must check only QST
- If based in Quebec, you must check GST/HST and QST
- Fill out Section 4 and provide a wet ink signature
Buyers based in Canada
Depending on your location and the address info that you provide to Google, Google may be required to collect tax-related info from you. If you must provide your tax info to Google, you can do so from the Google payments center. Not everyone is required to provide tax info. If you're eligible for tax exemptions for Provincial Government status or First Nations status, you can provide your tax info along with a proof document that shows your eligibility.
Your tax rates are determined by the province in the legal address on your payments profile. The default applicable tax rules apply, unless you claim a different status such as tax exemption for Provincial Government or First Nations status.
- Goods and Services Tax (GST): Federal rate that applies to all of Canada
- Harmonized Sales Tax (HST): Applies to Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island
- Provincial Sales Tax (PST): Applies to British Columbia, Manitoba, and Saskatchewan in addition to GST
- Quebec Sales Tax (QST): Applies to Quebec in addition to GST
If you’re a customer of Google LLC, you’re eligible for the following tax exemptions:
- GST/HST (customers can add their tax IDs to their payments profile)
- QST (customers can add their tax IDs to their payments profile)
- PST Reseller (customers can add their tax IDs to their payments profile)
In Canada, Google LLC is registered for the simplified GST/HST regime pursuant to Section 211.11 of the Excise Tax Act and is registered for the simplified QST regime pursuant to Section 477.5 of the Act respecting the Quebec Sales Tax.
If you’re a customer of Google Canada Corp or Google Cloud Canada Corp, you’re eligible for the following tax exemptions:
- PST Reseller, customers can add their tax IDs to their payments profile
- First Nations
- Provincial Government
If you select First Nations or Provincial Government, you’re asked to upload a document that proves your eligibility for tax exemptions.
First Nations status
Provide one of the following documents:
- Certificate of Indian Status card
- Temporary Confirmation of Registration Document (TCRD)
- Band Certificate
Provincial Government status
Provide a certificate of exemption that shows you don't have to pay GST or HST, signed by an authorized official.
- Your business name on the document must match the one in your payments profile and tax info.
- Your legal address must be in one of the following provinces: Alberta, Manitoba, Northwest Territories, Saskatchewan, or Yukon province.