Canada

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 162 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

37 taxes at rates of 0, 5, 11, 12, 13, 14, 14.975, 15

domestic, exempt, export, foreign_services_received, import, not_subject

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• CA-GST34 — 18 boxes, filed month or quarter or year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

No statute of Canada, federal or provincial, obliges businesses to exchange electronic invoices between themselves, and no date has been set for one. There is therefore no national profile to declare. What the law says about the medium it says in section 2 of the Input Tax Credit Information (GST/HST) Regulations, and it says it the other way round: supporting documentation for an input tax credit already includes “any record contained in a computerized or electronic retrieval or data storage system”, so an electronic invoice has been good enough for thirty-five years and has never been compulsory. What is compulsory is the *return*: for reporting periods beginning on or after 1 January 2024 every GST/HST registrant other than a charity or a selected listed financial institution has to file electronically, and Revenu Québec requires the same of form FPZ-500 from the same date. Filing a return online is not issuing an electronic invoice, and the two are not run together here. A supplier to the federal government invoices through the CanadaBuys procurement system, which is procurement policy and reaches nobody else. `party_scheme` and `vat_scheme` are empty: nothing prescribes which of a Canadian party's several registration identifiers — the business number, the GST/HST account, the QST number — it would be addressed by on a network no statute names.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2250
• receivable 1340

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• bai2 no reader yet
• ofx no reader yet
• csv no reader yet
• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

eft, csv

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• CA-ASPE-BS — 25 lines
• CA-ASPE-IS — 12 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

24 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-23

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.4.0 — published 2026-10-23

en, fr

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners