Collection of Canadian GST/HST, QST and PST Collection of Canadian GST/HST, QST and PST

Collection of Canadian GST/HST, QST and PST

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Canadian tax legislation mandates Whatnot to collect and remit sales tax for some purchases in Canada. For all sales of taxable items sold for delivery in Canada, Whatnot collects the applicable Canadian Goods and Services Tax/Harmonized Sales Tax (“GST/HST”), Quebec sales tax ("QST"), and Provincial Sales Taxes (“PST”) in British Columbia, Manitoba, and Saskatchewan behalf of sellers (irrespective of the seller’s GST/HST or QST registration status) and remits the tax to the appropriate tax authorities.

By continuing to use Whatnot on or after July 13th, 2023, Sellers registered for GST/HST or QST agree to enter into the election pursuant to Subsection 177 (1.1) of the Excise Tax Act (Canada) and section 40.0.1 of an Act respecting the Quebec sales tax to jointly elect for Whatnot Inc. to be responsible to collect, report and remit GST/HST and QST on all of the taxable supplies made by you as seller through the Whatnot platform. The election is effective until it is jointly revoked by Whatnot and you.  By continuing to use Whatnot, you agree to the updated Terms of Service.

Registered sellers should complete, sign and return Form GST506 to Whatnot:

  • Sellers registered for GST/HST only should email canadaGSTforms@whatnot.com to request a pre-signed election. Please return the completed form to the same email address.
  • Sellers registered for both GST/HST and QST should complete the form here

Completed forms should be returned to CanadaGSTForms@whatnot.com. Please contact us at canadaGSTForms@whatnot.com for your copy of our jointly executed election form, which you should retain with your tax files.

Both parties to this election are jointly and severally liable for certain GST/HST and QST obligations as specified under local laws. 

By continuing to use Whatnot on or after July 13th, 2023, Sellers located in Canada who have not completed, signed, and returned Form GST506 will be acknowledging that they are not registered for GST/HST or QST purposes in Canada and therefore acknowledge that Whatnot will determine, calculate and remit GST/HST and QST on sales of taxable goods, as required under federal and provincial tax legislation.

 

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