Goods and Services Tax (GST) - Canada

Topics: 

• Collection of GST for learners in Canada
• Tax amount charged
• Proving tax-exempt status
• Placing tax-exempt orders

Collection of GST for learners in Canada 

Recently, the Canada Revenue Agency released guidance on the digital economy business resulting in certain digital service providers being subject to remit tax for sales made to individual consumers in Canada. Because of this, effective April 1, 2025, CBT Nuggets collects and remits applicable taxes from Canadian customers, Including the Canadian Goods and Services Tax (GST), as well as provincial level taxes in Quebec and Saskatchewan.

Tax amount charged 

The following tax rates are calculated and added to the CBT Nuggets subscription cost for learners residing in Canada. 

GST/HST at the federal level - 5%

Provincial Sales Tax (PST) in Saskatchewan - 6%

Quebec Sales Tax (QST) in Quebec - 9.975%

Note: Provincial taxes are in addition to GST

Proving tax-exempt status 

All purchasers seeking exemption must submit certain information and/or documentation  to CBT Nuggets as detailed below. 

For exemption from GST and Quebec’s QST, you must provide us with your GST/QST numbers prior to placing your order. 

Saskatchewan’s PST requires that the PST and a valid exemption certificate are provided prior to your order being placed. 

Placing tax-exempt orders

To place a new tax-exempt order, please contact our Sales team.