Last updated: February 22, 2022
Update for Our Credit Card Customers
On February 1, 2022, Amazon Web Services Canada, Inc. (“AWS Canada”) replaced Amazon Web Services, Inc. as the AWS cloud services reseller for Credit Card accounts located in Canada. This means Credit Card customers will now receive tax compliant invoices issued by AWS Canada. In addition to the charges on your invoice for AWS cloud services, you will also see separate line items for applicable Canadian sales taxes (GST/HST/QST/PST).
“Pay-by-invoicing” accounts in Canada (which are different then Credit Card accounts) were previously migrated to AWS Canada on October 1, 2021.
To ensure that AWS Canada invoices the appropriate Canadian sales taxes, please review your tax settings located here. Please make sure that your business legal name and business address is correct and that you have entered your “TRN” number which, in Canada, is your GST/HST registration number. Also, if you are claiming a PST exemption (e.g., resale exemption), please enter your PST tax registration number for the PST province in which you are claiming an exemption (on the Tax Settings page, click on “Manage Tax Registrations” and choose “Edit” from the drop-down menu).
I. Customers of Amazon Web Services Canada, Inc. (“AWS Canada”)
On October 1, 2021, AWS Canada will replace Amazon Web Services, Inc. ("AWS, Inc.") as the AWS cloud services seller for AWS accounts located in Canada who pay by invoicing terms. AWS Canada is registered for Canadian Goods and Services Tax (“GST”)/Harmonized Sales Tax (“HST”), Quebec Sales Tax (“QST”), British Columbia Provincial Sales Tax (“BC PST”), Manitoba Retail Sales Tax (“MB RST”), and Saskatchewan Provincial Sales Tax (“SK PST”).
After October 1, 2021, AWS Canada will issue tax compliant invoices for all cloud services provided to Canadian accounts who pay by invoicing terms.
If you wish to claim a tax exemption, other than PST/RST exemption for resellers, please contact Customer Support and provide the proper documentation according to the respective tax provisions.
If you are a reseller in BC, MB or SK and wish to claim an exemption from PST/RST, please update your payer account and each linked account with your PST/RST number and legal business address on the Tax Settings page of the AWS Billing Console here. If you wish to claim a BC PST exemption, but do not have a BC PST number, please contact Customer Support and provide a completed Certificate of Exemption (FIN 490).
AWS, Inc. will continue to issue invoices to Canadian customers purchasing through the AWS Marketplace or from AMCS LLC.
AWS Training and AWS Professional Services continue to be provided by AWS Canada.
Customers with AWS accounts located in Canada
Please visit the Payment Methods page of the AWS Billing Management Console to confirm/update your billing address. Additionally, please visit the My Account page of the AWS Billing Management Console to confirm or update your contact address. Please provide the e-mail address where you would like the tax compliant invoices to be sent to. We recommend that you provide a distribution/alias e-mail address if you would like the tax compliant invoices to be sent to multiple recipients.
Please click here for additional information.
How does AWS determine if your account is located in Canada?
AWS determines the location of each individual AWS account, based on certain information, including your Tax Registration Number (“TRN”), your billing address and your contact address. If you are based in Canada, your location will be based on your billing address or contact address, since Canada does not have a TRN system.
See more information on how AWS determines the location of your AWS account.
II. Customers located in Canada of AWS, Inc.
Although Amazon Web Services, Inc. ("AWS") is incorporated in the United States, it is registered for Canadian Goods and Services Tax (“GST”)/Harmonized Sales Tax (“HST”) and Quebec Sales Tax (“QST”) purposes as a non-resident taxpayer.
In general terms, AWS accounts for GST/HST and QST at the rates applicable in the Canadian province where the customer is located, on the sale of AWS services provided to customers from the AWS Canada (Central) Region or classified as Global. AWS does not charge GST/HST nor QST on services provided from non-Canada Regions to Canadian Customers. AWS’s online pricing does not include applicable taxes. Taxes charged will be shown on your commercial invoice in addition to a separately issued tax compliant invoice, which will also appear in your billing console.
To ensure the correct tax rate is applied and that your tax invoice includes the correct details, please ensure you provide your GST/HST/PST numbers as well as the correct business address on the Tax Setting page here. If you do not update your details in the Tax Settings page, your current details from your billing and contact address will be used to determine the tax treatment and will appear on your invoice.
If you are using AWS services for business purposes and are a GST/HST/QST registrant, you may be entitled to credit GST/HST or QST paid on services provided by AWS in your respective GST/HST or QST return. More information regarding this tax recovery can be found at the Canada Revenue Agency site and the Revenu Québec site.
Certain telecommunication services are sold by AMCS LLC (“AMCS”), an Amazon entity. As of April 1, 2021, GST/HST/QST/PST applies on services provided to Canadian customers by AMCS. For further information, please click here.
British Columbia
Legislation was enacted in British Columbia (“BC”), Canada that requires non-residents to apply Provincial Sales Tax (“BC PST”) on specific cross-border digital services supplied to BC customers who utilize the service for their own purposes (e.g., are not resellers). This new legislation takes effect on April 1, 2021.
Although AWS is established in the United States, it is registered for BC PST as of April 2021 and is required to charge PST on services provided remotely to BC customers who are not resellers. AWS’s online pricing does not include applicable taxes, and BC PST at 7% will be added to our charges for taxable services.
AWS is not required to charge BC PST on services provided to BC customers who are resellers of AWS services and have provided AWS with their BC PST registration number. As such, if you are a reseller in BC, Canada, please update your payer account and each linked account with your BC PST number and legal business address in BC on the Tax Settings page of the AWS Billing Console here.
If you want to claim a BC PST exemption, but do not have a BC PST number, please contact Customer Support and provide a completed Certificate of Exemption (FIN 490).
All BC PST collected will be remitted by AWS to the BC PST authorities.
Saskatchewan
Legislation was enacted in Saskatchewan (“SK”), Canada, that requires non-residents to apply Provincial Sales Tax (“SK PST”) on specific cross-border digital services supplied to SK customers who utilize the service for their own purposes (e.g., are not resellers).
Although AWS is established in the United States, it is registered for SK PST and is required to charge PST on services provided remotely to SK customers who are not resellers. AWS’s online pricing does not include applicable taxes, and SK PST at 6% will be added to our charges for taxable services.
AWS is not required to charge SK PST on services provided to SK customers who are resellers of AWS services and have provided AWS with their SK PST registration number. As such, if you are a reseller in SK, Canada, please update your payer account and each linked account with your SK PST number and legal business address in SK on the Tax Settings page of the AWS Billing Console here.
If you want to claim a SK PST exemption, but do not have a SK PST number, please contact Customer Support and provide the proper documentation according to the Provincial Sales Tax Act. All SK PST collected will be remitted by AWS to the SK PST authorities.