My accountant is telling me I can claim back the sales tax paid on Apple's commission. In my jurisdiction sales tax is 13% so I could get 13% of the 15% Apple commission for example, so almost 2% of my total sales (15 x 0.13 - 1.95%) as a tax credit.
Are you sure that Apple paid, or was required to pay, HST on your total sales? Or only your Canadian sales?
Be very careful of mixing and matching these different kinds of sales and taxes. In Canada at least, Apple sells software to consumers. Apple charges taxes on those sales to those consumers, then reports and remits those taxes to the CRA.
That is totally separate from the income taxes that you pay to the CRA. You may be able to reclaim HST that you paid, but only if you are certain that said HST was actually payable and remitted to the CRA.
The question here is the nature of of this commission that you pay to Apple. Is this commission taxed the same way as those "digital goods" that Apple sold to Canadians on your behalf?
Back in 2021, the last time I was making any meaningful money from the App Store, Apple made a "Canada Tax on Commission Invoice" PDF available in App Store Connect. That PDF explicitly listed the HST paid on sales in Canada, much like my invoices from AWS and EasyDNS.
The tax laws were crazy complicated in 2021 and they're only worse now. They will get even worse in the near future. The only advice I can give you is to make sure you have documentation to back up any tax claims that you make. If you don't have a form that explicitly lists the HST that you paid, then you're on thin ice if you try to take that money back.
Topic:
App Store Distribution & Marketing
SubTopic:
App Store Connect