Tax guides
Sales tax under rules on both sides of the border and the Canada–US tax treaty.
Yes. Stock in a US warehouse can create physical presence for sales tax and business taxes, even when a marketplace handles checkout and delivery. Marketplace collection may remove your duty to collect tax on those sales, but registration and returns depend on the state. Storage or delivery alone generally does not create a US permanent establishment under the Canada–US treaty.
Self-employed · Corporations
First classify software and tally sales by state. A Canadian corporation must register and collect where its sale is taxable and meets the collection test; it owes tax it should have collected. New York and Washington tax remote prewritten software; Texas taxes many SaaS charges as data processing. California generally does not tax SaaS without a transferred copy through 2026.
Corporations
First identify the importer: it needs a Canadian business number and import-export account before importing; the importer and owner can both owe applicable import tax. Test GST/HST registration on direct and marketplace sales and apply within 30 days if required. A corporation carrying on business in Canada files T2 despite treaty relief. A sole proprietor files their own T1 if required; each partner tests their own T1 or T2 duty.
Self-employed · Partnerships · Corporations
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