1. Overview of GST/HST in Canada
Canada operates under a federal Goods and Services Tax (GST) system administered by the Canada Revenue Agency (CRA). Certain provinces participate in the Harmonized Sales Tax (HST) regime, while others maintain separate provincial sales tax systems.
Global Vision Direct Ltd t/a Artisan Furniture is registered for federal GST/HST only and operates a single Canadian fulfilment centre in Brampton, Ontario. All prices displayed on the Canadian website are exclusive of tax. Applicable GST or HST is calculated and added at checkout based on the place-of-supply rules prescribed by the CRA.
2. Fulfilment Policy and Tax Nexus
All Canadian orders are fulfilled exclusively from the Brampton fulfilment centre located in the Greater Toronto Area (GTA). All deliveries within Canada are treated as domestic supplies for tax purposes.
Taxes are applied based on:
- The delivery province, where Artisan Furniture controls shipment
- The point of sale, where customers collect goods directly from Ontario
Global Vision Direct Ltd t/a Artisan Furniture is not registered for provincial sales taxes (PST or QST) outside the federal GST/HST framework and does not charge provincial sales taxes where it is not registered.
3. Tax Application by Delivery Province (Merchant-Fulfilled Orders)
Where Artisan Furniture arranges delivery to the customer, GST/HST is applied as follows:
Deliveries to Ontario:
13% HST
Deliveries to HST provinces (Nova Scotia, New Brunswick, Newfoundland and Labrador, Prince Edward Island):
Applicable HST rate of the destination province
Deliveries to non-HST provinces and territories (including British Columbia, Alberta, Saskatchewan, Manitoba, Quebec):
5% federal GST only
No provincial PST or QST is charged, as Artisan Furniture is not registered under those provincial regimes.
4. Customer Collection and Point-of-Sale Treatment
In certain cases, including multi-channel or trade accounts, customers may collect goods directly from Ontario and arrange their own onward delivery.
In such cases:
- The point of sale is Ontario
- Â 13% Ontario HST is charged
- Artisan Furniture does not determine or apply destination-based taxes beyond Ontario
Any tax obligations arising from onward movement or resale of the goods are the responsibility of the customer.
5. Marketplace Orders (Wayfair, Amazon, etc.)
For orders placed through third-party marketplaces or platforms (including but not limited to Wayfair, Amazon, and similar channels), the marketplace may act as the tax collector on the customer-facing transaction in accordance with its own platform rules and applicable Canadian tax legislation.
Where a marketplace is responsible for calculating, collecting, and remitting GST/HST or any applicable provincial taxes on the retail sale:
- The tax treatment applied at checkout may differ from direct sales
- Artisan Furniture’s invoicing and tax reporting reflect its role as supplier to the marketplace rather than the end customer
In certain provinces, marketplace facilitator rules may require the platform — not the supplier — to collect and remit provincial sales taxes on facilitated sales.
6. Input Tax Credits (ITCs)
GST/HST-registered Canadian businesses may recover the GST or HST paid on purchases by claiming Input Tax Credits (ITCs) in their regular CRA filings.
All invoices issued by Artisan Furniture include its GST/HST registration number. No point-of-sale exemptions or zero-rating apply to domestic Canadian transactions.
7. Exports Outside Canada
Under CRA rules, exports from Canada may be zero-rated for GST if goods physically leave Canada and proof of export is retained.
However, as a matter of operational policy:
- Artisan Furniture does not permit overseas exports from the Canadian fulfilment centre
- All orders placed through the Canadian website must have a Canadian delivery address
If goods are delivered to a Canadian address (including freight forwarders or warehouses), GST/HST applies, as the goods do not exit Canada under our control.
8. Summary Table of Tax Application
| Scenario | Delivery / Collection | Tax Charged | Notes |
|---|---|---|---|
| Ontario → Ontario | Delivered | 13% HST | Standard domestic supply |
| Ontario → HST province | Delivered | Destination HST | CRA place-of-supply rules |
| Ontario → non-HST province | Delivered | 5% GST | No PST/QST charged |
| Customer pickup | Collected in Ontario | 13% HST | Point of sale is Ontario |
| Marketplace order | Platform-fulfilled | Platform-determined | Marketplace may collect tax |
| Overseas destination | Not permitted | Not applicable | No exports from Canada |
9. Legal Disclaimer
This document is provided strictly for general informational purposes only and does not constitute legal, tax, accounting, or professional advice.
Tax rules are subject to change and may vary depending on individual circumstances and sales channels. Businesses are strongly advised to seek independent professional advice and confirm their obligations with the Canada Revenue Agency and relevant provincial authorities.
Must be construed together with the Master Terms & Conditions.
Applies concurrently with the applicable Regional Addendum.
Constitutes an incorporated part of the Compliance & Policies Hub obligations.
