VAT Standard rate
5%
Some importations such as prescription drugs, medical and assistive devices, basic groceries, agriculture and fishing goods are non-taxable.
However, the rate at which taxes should be collected and levied depends on whether the taxable supplies are made in Canada and whether they are made in the participating province.
Threshold
Small suppliers whose turnover does not exceed $30,000 CAD for more than the last 4 quarters do not need to register. After exceeding this threshold, you need to apply for registration. Important! Specify the effective date – the date when you exceeded the threshold.