The indirect tax applicable in Canada is GST/HST, which is a federally administered tax. The tax applies to taxable supplies of goods and services that take place in Canada, and are made in the course of an economic activity. In addition to HST, PST and QST may also be applicable to supplies depending on the province in which transactions are undertaken.
Non-established businesses must provide a financial guarantee at the time of registration (generally 50% of estimated tax due for the year). This can be removed in certain circumstances.