- When will the AAMC start to collect Canadian state taxes?
- Who will be charged sales tax?
- Why does the AAMC need to collect sales tax?
- What if a purchase was started before the AAMC begins collecting and remitting applicable sales tax and it wasn’t completed or was declined and the purchaser tries again later?
- How will taxes affect the AAMC Fee Assistance Program (FAP)?
- What are the various AAMC Canadian sales tax registration account numbers so Canadian institutional customers may file for an input tax credit?
When will the AAMC start to collect Canadian sales taxes?
Beginning April 1, 2022, the AAMC will start collecting and remitting applicable Canadian sales tax at the point of sale on all goods and services delivered in Canada. For questions about U.S. sales tax, please review our AAMC U.S. Sales Tax FAQs.
Who will be charged sales tax?
Most sales of goods and services are taxable in Canada. For physical goods, the purchaser's shipping address will be used to determine if and how they are taxed. For physical services, the location of the service will be used to determine any tax obligation. For all other goods and services – those that are not shipped – the purchaser's billing address will be used to determine any tax obligation.
Why does the AAMC need to collect sales tax?
Effective July 1, 2021, non-resident vendors (for profit or non-profit organizations) whose annual sales of taxable goods in Canada exceed $30,000 Canadian Dollars (CAD) need to register to collect and remit sales tax.
What if a purchase was started before the AAMC begins collecting and remitting applicable sales tax and it wasn’t completed or was declined and the purchaser tries again later?
The AAMC will begin collecting and remitting sales tax on April 1, 2022. Applicable sales tax will be added to all transactions at the point of sale.
How will taxes affect the AAMC Fee Assistance Program (FAP)?
Sales tax is applied to the final purchase price; therefore, recipients of FAP benefits will be charged applicable tax on the discounted price for an AAMC product or service (such as AMCAS fees). If the FAP recipient receives an AAMC product or service at no cost (such as an MSAR subscription), it will not be taxed.
What are the various AAMC Canadian sales tax registration account numbers so Canadian institutional customers may file for an input tax credit?
For purchases made by a Canadian Revenue Agency (CRA) registered entity in the course of commercial activity, the associated sales tax may be recoverable by filing an input tax credit (ITC) claim. Therefore, if approved, the paid tax is not a net cost to the registered business.
The ITC applies to GST, HST, and QST taxed sales. The PST is a consumption tax, and generally not recoverable unless an exemption applies, such as the sale for resale.
The AAMC sales tax registration account numbers are listed below:
- GST: 134891621RT0001
- HST: 134891621RT0001
- QST: 1229555037
- BC: PST-1467-7503
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SK PST: 7549090
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Manitoba: 134891621MT0001