查看您的加拿大纳税义务

加拿大的纳税义务对加拿大商店和非加拿大商店都有影响。

如果商店的地址位于加拿大，则商店会被视为加拿大商店。具有实体零售地址会使商店被视为加拿大商店，即使商店在加拿大没有其他营业场所也是如此。如果商店的地址不在加拿大，并且没有位于加拿大的任何实体零售地址，则商店会被视为非加拿大商店。第三方仓库或发货地点不会使商店被视为加拿大商店。

如果您的商店超出了销售额阈值，您可能需要登记以收取和汇付加拿大的商品和服务税 (GST)。在某些地区，GST 包含在统一销售税 (HST) 中。如果您登记收取 GST，则还会同时登记收取 HST。实际上，这意味着如果您登记了 GST，则需要在 HST 适用的省份收取全额 HST。HST 还适用于在加拿大境内运输的订单的运费。详细了解加拿大税费。

本页相关主题

• 阈值周期

• 查看您的纳税义务

• 解决您的潜在纳税义务

• 主动登记

阈值周期

阈值期是计算纳税义务时纳入考量范围的时间长度。在加拿大，阈值期通过确定一个季度（或三个月周期）的销售额来计算。一年中的季度划分如下：

• 1 月、2 月、3 月

• 4 月、5 月、6 月

• 7 月、8 月、9 月

• 10 月、11 月、12 月

如果您的商店位于加拿大，则通常需要注册 GST/HST 账户（如果同时符合以下两项条件）：

• 销售或租用应税产品或服务。

• 在过去四个连续的完整日历季度内，您在加拿大的应税销售额收入超过 30,000 加元，或当前日历季度的应税销售额收入超过 30,000 加元。

如果您的商店不在加拿大，则通常需要注册 GST/HST账户（如果同时符合以下两项条件）：

• 您向加拿大的客户销售应税产品或服务并从位于加拿大的仓库为这些订单发货。

• 过去 12 个月内，您在加拿大的应税销售额超过 30,000 加元。

如果您符合上述任一情况，则您可能需要针对您的销售收取销售税、将这些税费汇给相应税务机关以及向税务机关提交定期报告。如果您的销售额低于阈值，则无需注册 GST/HST 账户，也无需收取或汇付税费。

查看您的纳税义务

在您的商店开业并开始销售后，系统会自动监视您的销售额和营业地点，以帮助您确定是否有 GST/HST 纳税义务。在 Shopify 中查看您的纳税义务之前，请先查看以下注意事项。

• 只有在 Shopify 内发生的交易才会显示纳税义务。如果您在 Shopify 外部进行销售，则这些销售额不会包括在内。

• 纳税义务使用净销售额而不是总销售额进行计算。净销售额的计算方式是销售额减去退款和税费。

• 销售额不会立即反映在您的纳税义务中，可能需要几天时间才能更新。纳税义务跟踪器上会显示最新更新的日期。

在 Shopify 后台中，您可以通过访问设置 > 税费和关税，然后选择加拿大来查看您的纳税义务。您的纳税义务会显示在您登记收取税费的地区上方。系统将显示进度条来指示距超过加拿大收税阈值的距离。

如果您在加拿大的销售额说明存在潜在的纳税义务，进度条将变为红色。设置收取 GST/HST 后，系统将不会显示加拿大纳税义务跟踪器。

解决您的潜在纳税义务

如果管理纳税义务部分的进度条变为红色，您应登记收取 GST/HST，然后进行收税设置。如果您不确定纳税义务跟踪器是否适用于您，请联系税务机关或税务专业人士。

步骤：

1. 在 Shopify 后台中，转到设置 > 税费和关税，然后选择加拿大。

2. 点击收取 GST/HST。

3. 选择您注册的区域。

4. 在税号字段中，输入您的税号。如果您已申请但还未收到税号，请将此字段留空。您可以在收到税号后更新此字段。

5. 点击“保存”。

主动登记

如果您未达到登记阈值，您可以主动登记。在被要求登记 GST/HST 之前进行登记意味着您必须收取和汇付 GST/HST，但您可以针对您的企业退税申领进项税抵扣额。

如果加拿大商店销售或租赁应税产品或服务，则可以主动登记 GST/HST。

如果符合以下任一情况，非加拿大商店可以主动登记 GST/HST：

• 您在加拿大从事商业活动。

• 您经常为出口/配送到加拿大的商品征集订单。

• 您已签署协议，需要供应在加拿大执行的服务。

• 您已签署协议，需要供应符合以下任一条件的无形个人财产（例如知识财产）：

• 将在加拿大使用

• 与位于加拿大的不动产相关

• 与通常位于加拿大的商品相关

• 与在加拿大境内执行的服务相关

如果您主动登记收取 GST/HST，则必须执行以下所有操作：

• 收取并汇付 GST/HST

• 申请 GST/HST 退税

• 登记状态至少持续一年，除非您停止业务活动

• 如果您在加拿大没有固定营业场所，请提供存款证明

若要详细了解主动登记 GST/HST 的相关信息，请参阅主动注册 GST/HST 账户。

Shopify商户官网原文详情：

Review your Canada tax liabilities

Tax liability in Canada affects both Canadian and non-Canadian stores.

A store is considered Canadian if its address is located in Canada. A physical retail address qualifies a store as Canadian, even if the business isn't otherwise located in Canada. A store is considered non-Canadian if its address is not located in Canada, and it doesn't have any physical retail addresses located in Canada. Third-party warehouses or fulfillment locations don't qualify a store as Canadian.

If your store exceeds a sales threshold, then you might need to register to collect and remit Canada's Goods and Services Tax (GST). In some regions, GST is included in a Harmonized Sales Tax (HST). If you're registered to collect GST, then you're also registered to collect HST. In practice, this means that if you're registered for GST, then you need to charge the full HST in HST provinces. HST also applies to shipping charges on orders that you ship within Canada. Learn more about Canadian taxes.

On this page

• Threshold periods

• Review your tax liabilities

• Address your potential tax liabilities

• Voluntary registration

Threshold periods

A threshold period is the amount of time that is considered when tax liability is calculated. In Canada, threshold periods are calculated by determining sales made in a quarter, or a period of three months. The quarters in a year are the following:

• January, February, and March

• April, May, and June

• July, August, and September

• October, November, and December

If your store is based in Canada, then generally you need to register for a GST/HST account if both of the following are true:

• You sell or lease taxable products or services.

• Your revenue from taxable sales in Canada is more than 30,000 CAD over the past four completed consecutive calendar quarters, or more than 30,000 CAD over the current calendar quarter.

If your store is not based in Canada, then generally you need to register for a GST/HST account if both of the following are true:

• You sell taxable products or services to customers in Canada, and fulfill those orders from a warehouse located in Canada.

• Your revenue from taxable sales in Canada is more than 30,000 CAD over the past twelve months.

If either of the preceding cases apply to you, then you might need to collect taxes on your sales, remit those taxes to the appropriate tax authority, and file regular reports with the tax authority. If your sales are lower than the threshold, then you don't need to register for a GST/HST account, and you don't need to collect or remit taxes.

Review your tax liabilities

After your store is open and has started to make sales, your sales and locations are automatically monitored to help you determine whether you have GST/HST tax liability. Before you review your tax liabilities in Shopify, review the following considerations:

• Tax liability is displayed only for transactions that occur within Shopify. If you make sales outside of Shopify, then they aren't included.

• Tax liability is calculated using net sales, not gross sales. Net sales are sales less refunds and tax.

• Sales aren't reflected immediately in your tax liabilities and might take a few days to update. The date of the most recent update is displayed on the liability tracker.

From your Shopify admin, you can review your tax liabilities by going to Settings > Taxes and duties, and then selecting Canada. Your tax liability is displayed above the regions where you're registered to collect tax. A progress bar is displayed to indicate how close you are to exceeding the threshold for collecting taxes in Canada.

If your sales in Canada indicate a potential tax liability, then the progress bar turns red. After you set up collecting GST/HST, the Canadian tax liability tracker isn't displayed.

Address your potential tax liabilities

If the progress bar in the Manage tax liability section turns red, then you should register to collect GST/HST, and then set up your tax collection. If you're not sure whether the liablity tracker applies in your case, then contact a tax authority or a tax professional.

Steps:

1. From your Shopify admin, go to Settings > Taxes and duties, and then select Canada.

2. Click Collect GST/HST.

3. Select a region in which you are registered.

4. In the Tax number field, enter your tax number. If you applied for a tax number but haven't received it yet, then leave this field blank. You can update it when you receive your number.

5. Click Save.

Voluntary registration

You can register for taxes voluntarily if you don't meet the registration threshold. Registering for GST/HST before you're required to do so means that you must charge and remit GST/HST, but lets you to claim input tax credits on your business tax returns.

Canadian stores can voluntarily register for GST/HST if they sell or lease taxable products or services.

Non-Canadian stores can voluntarily register for GST/HST if any of the following are true:

• You engage in a commercial activity in Canada.

• You are regularly solicit orders for goods to be exported or delivered to Canada.

• You enter an agreement to supply services to be performed in Canada.

• You enter an agreement to supply intangible personal property (such as intellectual property) that meets any of the following criteria:

• is to be used in Canada

• relates to real property situated in Canada

• relates to goods that are ordinarily situated in Canada

• relates to services to be performed in Canada

If you voluntarily register to collect GST/HST, then you must do all of the following:

• collect and remit GST/HST

• file GST/HST tax returns

• stay registered for at least one year, unless you stop business activities

• provide a deposit if you don't have a permanent extablishment in Canada

To learn more about voluntary registration for GST/HST, refer to Register voluntarily for a GST/HST account.

文章内容来源：Shopify商户官方网站