As a practitioner using Fullscript in Canada, you will enjoy the added benefit of simplified sales tax administration.

There are two layers of sales tax in Canada that a practitioner should be aware of:

1) Retail tax the end patient pays on the products they buy through Fullscript

We are proud to say that Fullscript maintains 100% responsibility for the collection and remittance of retail tax in all provinces of Canada (HST/GST/PST/QST).

2) Passthrough tax Fullscript pays on the margin paid to the Practitioner

As the CRA deems the transfer of your profit margin to be a separate and potentially taxable event; if you are registered to collect HST/GST, you have a responsibility to provide your registration number to Fullscript and ensure the appropriate taxes are included in your payouts.  However, given that Fullscript sits at the centre of transaction administration, we have taken it upon ourselves to help you stay compliant.  Rather than billing us each time(an unreasonable and time consuming process), by providing us with your HST or business number,  our system will know that you require us to pay you taxes on these transfers as if you were invoicing us.  Simply remit these proceeds to the CRA through your regular GST/HST filing process.

Specific details regarding each payout including the amount of GST/HST paid by Fullscript to your dispensary can be found using your ‘Payout Reports’, located under the reporting tab on your Fullscript Account.

Remember, these are not retail taxes; those were handled in the first scenario above.

Every practitioner account owner should be aware:

  • It is the responsibility of each practitioner account owner to ensure they meet the thresholds and requirements needed to register for GST/HST
  • It is the responsibility of each practitioner account owner to provide Fullscript with their GST/HST registration number if they have one
  • It is the responsibility of each practitioner account owner to collect and remit sales tax that is associated with margin payouts

What if you don’t have a number?

No sweat! Some practitioners do not meet the requirements of having to register GST/HST.  Use Fullscript without this registration and we will know not to add additional taxes on your payout reports.

If you are unsure whether you meet the requirements for GST/HST registration, please refer to the CRA or seek the advice of an accountant for assistance.  

For your own reference, we have provided a link to CRA GST/HST Information page