Nunavut Sales Tax (GST) Guide (2026)
Nunavut levies no territorial sales tax; only the 5% federal GST applies. Registration is required at CAD $30,000.
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Key Takeaways
Nunavut has no territorial sales tax — only the 5% federal GST applies. Register for GST once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters; there is no economic nexus concept. Basic groceries, prescription drugs, and many medical devices are zero-rated; SaaS and digital products are taxable under GST.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Groceries
Zero-rated
Sales Tax Rates
Nunavut has no territorial sales tax. Only the 5% federal GST applies, so the combined rate is 5%.
Component | Rate | Scope |
|---|---|---|
Federal GST | 5% | Canada-wide |
Territorial sales tax | none | No territorial tax |
Combined | 5% | Nunavut |
Registration & nexus threshold
Nunavut has no territorial sales tax and no economic nexus. The only registration trigger is federal: you must register for GST/HST with the CRA once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters [2]. Non-resident businesses selling digital products or services to territory customers register under the simplified GST/HST regime at the same threshold [3]. Registration steps are in the How to Register section.
Filing frequency & deadlines
The CRA assigns monthly, quarterly, or annual GST filing based on revenue. Monthly and quarterly returns are due one month after the reporting period; annual filers generally have three months.
Exemptions
Basic groceries, prescription drugs, and many medical devices are zero-rated. With no territorial sales tax, only the 5% GST applies to taxable goods and services. SaaS and digital products are subject to GST.
Resale & Exemption Certificates
Nunavut has no territorial sales tax, so there are no provincial resale or exemption certificates. A GST/HST registrant recovers the tax paid on goods bought for resale and other business inputs by claiming input tax credits on its return [5].
Penalties
Filing GST late carries the CRA penalty of 1% of the amount owing plus 25% of that 1% for each full month the return is late, up to 12 months, plus interest.
Audits & Appeals
The CRA audits GST in Nunavut. To dispute an assessment, file a Notice of Objection (Form GST159) within 90 days of the assessment date; if still unsatisfied, appeal to the Tax Court of Canada [6].
Sources
[1] Canada Revenue Agency — GST/HST rates (Nunavut: 5% GST, no provincial tax)
[2] Canada Revenue Agency — When to register for and charge GST/HST ($30,000 threshold)
[3] Canada Revenue Agency — GST/HST for digital economy businesses
[4] Canada Revenue Agency — GST/HST filing and remitting deadlines
[5] Canada Revenue Agency — Type of supply (zero-rated groceries, input tax credits)
Verified July 2026 against Canada Revenue Agency guidance.
Frequently asked questions
Just 5% — the federal GST. Nunavut has no territorial sales tax.
Once your taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters. There is no separate territorial registration.
No territorial sales tax — only the 5% federal GST applies.
SaaS is subject to the 5% federal GST. There is no additional territorial tax.
Monthly and quarterly returns are due one month after the period; annual filers generally have three months.
No. Basic groceries and prescription drugs are zero-rated, so no GST applies.
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