--- title: "Ecommerce & Marketplace Seller Accounting | EverStone CPA" url: https://www.everstonecpa.com/ecommerce-accounting-hub description: "How ecommerce accounting differs in Canada — marketplace facilitator rules, place of supply, PST, landed inventory cost. See processor settlement gaps." type: service-or-info updated: 2026-10-08 summary: "Ecommerce accounting differs from ordinary retail accounting because sales tax follows the customer’s province rather than yours, marketplaces may collect tax on your behalf while your own filing obligation continues, processor deposits arrive net of fees, and inventory has to be costed to a landed value." faq_count: 6 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Resources](https://www.everstonecpa.com/resources) Ecommerce & online sellers Industry hub # Accounting for *ecommerce and marketplace* sellers Updated 8 October 2026 Selling online creates sales tax obligations in provinces you have never visited, and platform reports that do not agree with your bank. What differs, and where to read more. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** Ecommerce accounting differs from ordinary retail accounting because sales tax follows the customer’s province rather than yours, marketplaces may collect tax on your behalf while your own filing obligation continues, processor deposits arrive net of fees, and inventory has to be costed to a landed value. A retailer whose customers are everywhere, paid net of everything. An online store is a retailer with customers everywhere. Sales tax becomes several rates, deposits match no invoice, and inventory must be built, not read off a shelf. General small business guidance rarely covers it. ## What is different about ecommerce accounting Online sellers face tax that follows the buyer, platforms that sometimes collect it, stock in someone else’s warehouse and payouts net of fees. Together, they defeat a general bookkeeping template. ### Sales tax follows the customer, not the seller Place-of-supply rules generally set the rate by delivery address: a BC seller charges the Ontario rate on Ontario orders, and another rate for Alberta. One GST/HST registration covers participating provinces, but rates vary by order, so storefront setup comes first. ### Provincial sales taxes are separate registrations PST in BC, Saskatchewan and Manitoba, and Quebec’s tax, sit outside GST/HST and can require separate registration and returns. One GST/HST number does not cover the country. ### Marketplaces may collect the tax, but the obligation stays yours Marketplace facilitator rules often make platforms collect and [remit GST/HST](https://www.everstonecpa.com/gst-hst-filing-services) on their sales. Your own registration and filing continue, and marketplace and direct sales are reported differently. Claiming platform-collected tax as your own is a common, awkward error. ### Exports are zero-rated, which changes the whole return Exports are generally [zero-rated](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html), with [input tax credits](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html) still recoverable, so big exporters usually file for refunds. Shipping and customs records support that on review. ### The deposit is not the revenue Processors and marketplaces pay net of commissions, ads, refunds, chargebacks, labels and reserves. Booking the deposit as revenue understates sales and costs and misstates GST. Each payout must be broken into parts; ecommerce bookkeeping is reconciliation. ### Inventory has to be costed, not guessed Cost of goods sold, usually the biggest line, depends on landed cost: product plus freight, duty and non-recoverable tax. With foreign-currency purchases, goods in transit and warehouse stock, the year-end count matters. ## The guides, tools and pages for this vertical Grouped by the part of an online business they touch: sales tax across provinces and borders first, because that is where most of the difficulty lives, then the rest. ### Sales tax across provinces and borders - [Marketplace facilitator rules](https://www.everstonecpa.com/blog/ecommerce-marketplace-facilitator-rules-canada) — when the platform collects the tax and what you still have to report. Read it if you sell on a marketplace at all. - [Place of supply rules](https://www.everstonecpa.com/blog/gst-hst-place-of-supply-rules-canada), which province’s rate applies to which order. Read it before configuring tax in your storefront. - [BC PST for small business](https://www.everstonecpa.com/blog/bc-pst-small-business-guide) — the provincial tax that runs alongside GST, with its own registration and rules. - [Exports and non-resident customers](https://www.everstonecpa.com/blog/gst-hst-on-exports-and-non-residents) — why international orders are usually zero-rated, and the records that prove it. - [Zero-rated versus exempt supplies](https://www.everstonecpa.com/blog/zero-rated-vs-exempt-supplies-gst-hst-canada) — the distinction that decides whether you can still recover input tax. - [Input tax credits](https://www.everstonecpa.com/blog/input-tax-credits-itc-canada-guide) — recovering tax on inventory, software, freight and ad spend. - [GST/HST registration](https://www.everstonecpa.com/blog/gst-hst-registration-guide-small-business) — the $30,000 small-supplier threshold and when a growing store crosses it. ### Calculators - [GST/HST calculator](https://www.everstonecpa.com/gst-hst-calculator) — works out the tax on an order at any provincial rate. Useful while setting up storefront tax settings. - [Quick method versus regular](https://www.everstonecpa.com/quick-method-vs-regular-calculator) — compares the two filing methods. Rarely the answer for an inventory business, but worth checking. - [Estimate your corporate tax](https://www.everstonecpa.com/corporate-tax-estimator), a first estimate of the year’s corporate tax, useful once margins are known. ### Inventory, margin and year end - [Inventory accounting](https://www.everstonecpa.com/blog/inventory-accounting-bc) — landed cost, valuation methods and how inventory drives cost of goods sold. - [The year-end inventory count](https://www.everstonecpa.com/blog/year-end-inventory-count-canada) — what has to be counted and documented, including stock in a third-party warehouse. - [Writing off bad debts](https://www.everstonecpa.com/blog/writing-off-bad-debts-canada) — chargebacks and uncollectible accounts, and when the deduction is available. - [Advertising and promotion](https://www.everstonecpa.com/blog/advertising-promotion-deductions-canada) — platform ads, influencer spend and sponsorship, and the tax on ads bought from non-residents. - [Foreign property reporting](https://www.everstonecpa.com/forms/t1135) — the T1135 obligation that can follow a US bank account or foreign-held funds. - [Cash versus accrual](https://www.everstonecpa.com/blog/cash-vs-accrual-accounting-canada) — why an inventory business cannot sensibly run on cash-basis numbers. ### Service and city pages - [Accounting for online sellers](https://www.everstonecpa.com/accountant-for-ecommerce) — the service page: what an engagement covers for a store or marketplace seller. - [Ecommerce accountant, Vancouver](https://www.everstonecpa.com/ecommerce-accountant-vancouver) — framed for sellers based in the Lower Mainland. - [Inventory businesses, Langley](https://www.everstonecpa.com/inventory-business-accountant-langley) — for wholesalers and distributors where stock is the core asset. - [Retail accountant, Edmonton](https://www.everstonecpa.com/retail-accountant-edmonton) — for Alberta retailers, where no provincial sales tax applies. - [QuickBooks versus Xero](https://www.everstonecpa.com/quickbooks-vs-xero-canada) — choosing the ledger that your storefront and payment processor will connect to. - [GST/HST, start to finish](https://www.everstonecpa.com/gst-hst-hub) — the wider sales tax hub, if the tax questions are the whole problem. ## Who this fits This hub is for incorporated storefronts, marketplace sellers, wholesalers, subscription and direct-to-consumer brands, and dropshippers. It also fits a shop adding online sales that now leave the province. Digital sellers share the place-of-supply issues without the inventory ones. ## How this runs remotely EverStone CPA is a fully virtual, one-CPA firm, suited to digital businesses. Platform reports export or connect to the ledger, meetings are by video, and GST/HST, PST and corporate returns are filed electronically. A Vancouver warehouse and an Ontario one are handled alike. About this page **EverStone CPA** Prepared and reviewed by a Chartered Professional Accountant at EverStone CPA, a CPA firm working fully online with small and midsized businesses in BC, Alberta, Ontario and Manitoba. [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) Common questions ## Ecommerce accounting — common questions **Do I charge my own province’s rate or my customer’s?** Usually the customer’s. The rate follows delivery, so a BC seller charges the Ontario rate on Ontario orders. One registration covers participating provinces, but storefront tax settings must vary by order. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Amazon collects the tax on my sales. Do I still have to file?** Yes. The platform may collect and remit on its sales, but your registration and filing continue, and direct sales are yours to collect on. They are reported separately. **Do I need to register for PST as well as GST?** Possibly. British Columbia’s PST and the equivalent taxes in Saskatchewan, Manitoba and Quebec sit outside the GST/HST system, with their own registration thresholds and their own rules about what is taxable. Selling into those provinces can create an obligation independent of your GST/HST number. **Why does my bookkeeping never match my platform sales report?** Because payouts are net of commissions, ads, refunds, chargebacks, labels and reserves. Booking the deposit as revenue misstates sales, costs and tax. Break each payout into parts. **How should inventory be valued at year end?** At landed cost — product plus freight, duty and non-recoverable tax — on a consistent method. Goods in transit and stock at a fulfilment centre are still yours to count. **Do I charge tax on orders shipped to the United States?** Exports are generally zero-rated: no GST/HST charged, credits still claimed. Keep shipping and customs records to support it on review. ## A CPA who has reconciled a marketplace payout Multi-province sales tax, a marketplace collecting on your behalf, or inventory that never quite ties out — describe how you sell and you will get a straight answer. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) Tools and templates ## Free tools for this Practical templates and calculators you can use straight away — no charge and no sign-up. [Chart of accounts that survives growth and makes the T2 easier](https://www.everstonecpa.com/blog/chart-of-accounts-small-business-canada) [Accounting for farms and agricultural operations](https://www.everstonecpa.com/agriculture-accounting-canada) [Accounting for trucking and logistics operations](https://www.everstonecpa.com/trucking-logistics-accounting) [Starting and incorporating a business in Canada](https://www.everstonecpa.com/starting-a-business-hub) [GST/HST Filing Tracker (Free XLSX) A free spreadsheet tracking GST/HST collected and input tax credits by period, calculating the net owing so filing becomes transcription, not archaeology.](https://www.everstonecpa.com/gst-hst-filing-tracker) [Monthly Bookkeeping Checklist A free one-page monthly bookkeeping routine: reconcile, categorize, review, file.](https://www.everstonecpa.com/monthly-bookkeeping-checklist) [Benchmark Your Business How many Fraser Valley businesses are the same size as yours? A free tool built on published Statistics Canada counts for seven municipalities.](https://www.everstonecpa.com/benchmark-your-business) ## Local pages for this sector The same specialism, written for a specific city. [Retail accounting in Mission](https://www.everstonecpa.com/retail-accountant-mission) ### Starting fees Every fee is fixed in writing before any work begins. - **Monthly bookkeeping, sales tax filing included** from $325 a month - **Payroll, remittances, T4s and ROEs** included in monthly bookkeeping - **Books, payroll and the year-end T2 together** $500–$700 a month - **Corporate year-end and T2 return** fixed fee, quoted in writing - **Personal tax return (T1)** from $125; self-employed or rental $275–$500 - **Catch-up bookkeeping** from $2,200 per year of records - **Controller or CFO support** controller from $1,650, CFO from $2,750 a month - **One-off advice call with a CPA** $225 plus GST [Get My Fixed Quote](https://www.everstonecpa.com/book-online) --- Source: https://www.everstonecpa.com/ecommerce-accounting-hub Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online