加拿大税费参考

加拿大会征收 5% 的商品和服务税 (GST)，这适用于大多数销售活动。部分省份会征收额外的省级销售税 (PST)，或使用包含 GST 的统一销售税 (HST)。

本页相关主题

  • 联邦销售税：GST

  • 省级销售税：PST、RST 和 QST

  • 向加拿大税务局注册

  • 相关链接

联邦销售税：GST

加拿大政府对在加拿大销售的大部分有形财产和服务征收 GST 税。在征收 HST 的省份中，HST 包括 GST 和省级税。该税作为一种税征收，不分联邦和省份。

部分商品的税率为 0，这意味着不会向客户收取这些商品的税费，但是 GST 注册者（卖家）可以申请进项税额抵免。对于这些商品，将不收取 GST。

部分商品和服务是免税的。对于这些商品的销售，不会向客户收取税费，商家也不能申请进项税额抵免。

差额似乎不大，但必须针对这些金额正确开具发票。对于零税率项目，必须对 0% 的 GST（或 HST）进行评估。对于免税产品，将不会显示税费行。

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。

征收 HST 的省份

在征收 HST 的省份中，HST 取代了征收 GST。如果您已登记征收 GST，则您也已登记征收 HST。

实际上，这表示如果您注册了 GST，则需要在征收 HST 的省份收取全部的 HST。HST 还适用于在加拿大境内运送的订单的运费。

按省份划分的 GST 和 HST 税率

  • 艾伯塔省、不列颠哥伦比亚省、曼尼托巴省、西北领地、努纳武特、魁北克、萨斯喀彻温省和育空地区为 5%（仅限 GST）

  • 在安大略省为 13% (HST)

  • 在新不伦瑞克、纽芬兰和拉布拉多、新斯科舍省和爱德华王子岛地区为 15% (HST)

省级销售税：PST、RST 和 QST

除 GST 外，部分省份还会收取 PST 税率：

  • 不列颠哥伦比亚省 - 省销售税为 7% (PST)

  • 曼尼托巴省 - 销售税为 7% (RST)

  • 魁北克省 - 省销售税为 9.975% (QST)

  • 萨斯喀彻温省 - 省销售税为 6% (PST)

在这些省份，发票上需要显示两个税费行：一个是 GST，另一个是省级税额。省级税额分别汇入各省，各省可以有自己的注册指南。

不列颠哥伦比亚省

在不列颠哥伦比亚省，7% PST 适用于零售和服务。

一般来说，如果您位于不列颠哥伦比亚省并且要在此省境内销售商品或服务，则需要登记 PST。

如果您位于加拿大但不在不列颠哥伦比亚省境内，但是要经常展开以下活动，则需要登记 PST：

  • 向不列颠哥伦比亚省的客户出售应税商品。

  • 接受位于不列颠哥伦比亚省的客户的采购订单。

  • 将应税商品运送到不列颠哥伦比亚省的某个地点（通过运输或电子方式发货，即使是通过第三方，如快递公司）。

  • 招揽不列颠哥伦比亚省的任何人（通过广告或其他方式）购买应税商品。如果您的网站不针对不列颠哥伦比亚省，那么您未在不列颠哥伦比亚省促销。但是，如果您有网站，并且还通过其他方式在不列颠哥伦比亚省促销，则认为您在不列颠哥伦比亚省进行促销。

如果您在不列颠哥伦比亚省内存放产品，则需要登记、收取并汇寄 PST。

如果产品需要纳税，不列颠哥伦比亚省的发货费和运费通常也应纳税。应纳税部分按应税商品作为总销售额一部分的数量来计算。例如，如果订单中同时包括应税和非应税产品，则适用于应税产品的运费金额需要纳税。

曼尼托巴省

如果您向曼尼托巴省的居民出售产品，则需要在满足以下所有条件时登记并收取零售销售税：

  • 您在曼尼托巴省进行促销。

  • 您接受发货地为曼尼托巴省的订单。

  • 在曼尼托巴省内消费或使用应税商品。

  • 向曼尼托巴省配送应税商品。

对于运费，如果您已登记在曼尼托巴省征收 RST，但位于曼尼托巴省外，那么您需要对运费征收 RST。如果位于曼尼托巴省内，则不对运费征收 RST。

魁北克

通常，如果您的部分业务涉及在魁北克省进行销售，则您需要注册 QST。

除非您请求向魁北克消费者配送商品，否则不包括非魁北克居民的小型供应商和个人。

发货地和收货地为魁北克省的销售应对配送费用收税。

萨斯喀彻温省

如果您在萨斯喀彻温省进行销售，则需要登记以征收 PST。

如果发货地位于萨斯喀彻温省以外，则需要对运费征收 PST。在萨斯喀彻温省内，如果运费是单独显示的，则不需要对运费征税。

西北地区、努纳武特和育空

如果您在西北地区、努纳武特地区和育空地区销售，那么您只能征收 GST。这些区域不征收省级销售税。

向加拿大税务局注册

如果您确定需要在一个或多个加拿大地区征收销售税，则您需要联系每个相关机构并向其登记。这一流程取决于您的业务所在地和销售地点以及各个政府的要求。

在您开始销售之前，请在您将展开销售工作的征税区域中向各个税务机构进行登记：

  • 联邦地区 - 在 https://www.canada.ca/en/services/taxes/gsthst.html 向加拿大税务局登记。

  • 不列颠哥伦比亚省 - https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/register

  • 曼尼托巴省 - https://taxcess.gov.mb.ca/

  • 魁北克省 - https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/registering-for-the-gst-and-qst/

  • 萨斯喀彻温省 - https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax/apply-for-a-pst-number

您无需在所有机构登记，只需在适用于您的机构登记。

相关链接

  • 加拿大税务局有关收取销售税的概述

  • GST/HST 和电子商务

Shopify商户官网原文详情：

Canadian taxes reference

Canada has a 5% goods and services tax (GST) that applies to most sales. Some provinces either charge an additional provincial sales tax (PST), or use a harmonized sales tax (HST) that includes the GST.

On this page

  • Federal sales tax: GST

  • Provincial sales tax: PST, RST, and QST

  • Registering with Canadian tax agencies

  • Related links

Federal sales tax: GST

The Canadian government levies the GST on sales in Canada of most tangible property and of services. In HST provinces, the HST includes the GST and a provincial portion of tax. This tax is charged as one tax, and isn't broken into federal and provincial portions.

Some items are zero rated, which means that the tax isn't charged to the customer, but the GST registrant (the seller) can claim input tax credits. For these items, GST of 0% is charged.

Some items and services are exempt. For sales of these items, tax isn't charged to the customer, and the merchant can't claim input tax credits.

The difference seems slight, but the amounts must be invoiced correctly. For zero rated items, GST (or HST) of 0% must be assessed. For exempt products, no tax line is shown.

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.

HST provinces

In HST provinces, the HST supersedes the collection of GST. If you're registered to collect GST, then you are registered to collect HST too.

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.

GST and HST rates by province

  • 5% in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon (GST only)

  • 13% in Ontario (HST)

  • 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island (HST)

Provincial sales tax: PST, RST, and QST

Some provinces charge their own PST rate in addition to the GST:

  • British Columbia - 7% provincial sales tax (PST)

  • Manitoba - 7% retail sales tax (RST)

  • Quebec - 9.975% Quebec sales tax (QST)

  • Saskatchewan - 6% provincial sales tax (PST)

In these provinces, two tax lines need to be shown on an invoice: one for GST and one for the provincial amount. The provincial amount is remitted separately to the individual province, which can have its own registration guidelines.

British Columbia

In British Columbia, 7% PST applies to retail sales and services.

Generally, if you're located in British Columbia, then you need to register for PST if you sell goods or services in British Columbia.

If you're in Canada but outside of British Columbia, then you need to register for PST if you regularly do all of the following:

  • Sell taxable goods to customers in British Columbia.

  • Accept purchase orders from customers located in British Columbia.

  • Deliver taxable goods to a location in British Columbia (shipped physically or electronically, even if through a third party, such as a courier).

  • Solicit anyone in British Columbia (through advertising or other means) for orders to purchase taxable goods. If your website doesn't target British Columbia, then you are not soliciting sales in British Columbia. However, if you have a website and you also solicit sales in British Columbia by other means, then you are soliciting sales in British Columbia.

If you store your products in British Columbia, then you need to register for, collect, and remit PST.

Delivery and shipping charges in British Columbia are generally taxable if the goods are also taxable. The taxable portion is calculated on the quantity of taxable goods as a portion of the total sale. For example, if an order has a mix of taxable and non-taxable goods, then the amount of the shipping that applies to the taxable goods is taxed.

Manitoba

If you sell to residents of Manitoba, then you need to register for and collect retail sales tax if all of the following apply:

  • You solicit sales in Manitoba.

  • You accept orders that originate in Manitoba.

  • The taxable goods are for consumption or use in Manitoba.

  • The taxable goods are delivered to Manitoba.

For delivery charges, if you are registered to collect RST in Manitoba, but are located out of Manitoba, then you need to charge RST on the shipping. RST isn't charged on shipping within Manitoba.

Quebec

Generally, if you sell in Quebec as part of a business, then you need to register for QST.

Small suppliers and individuals who are not residents of Quebec are excluded unless you solicit goods to be delivered to Quebec consumers.

Delivery charges are taxed for sales that originate in and are shipped to Quebec.

Saskatchewan

If you sell in Saskatchewan, then you need to register to collect PST.

Shipping charges are subject to PST if delivery originates outside Saskatchewan. Within Saskatchewan, shipping charges are not taxable if the charges are shown separately.

Northwest Territories, Nunavut, and Yukon

If you sell in the Northwest Territories, Nunavut, and the Yukon, then you collect GST only. There are no provincial sales taxes for these regions.

Registering with Canadian tax agencies

If you determine that you need to charge sales tax in one or more Canadian regions, then you need to contact each of the relevant agencies and register with them. The process varies depending on where your business is based and where you sell, and on the individual government requirements.

Before you start selling, register with each agency in the tax regions where you will be selling:

  • Federally - Register with the Canada Revenue Agency at https://www.canada.ca/en/services/taxes/gsthst.html.

  • British Columbia - https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/pst/register

  • Manitoba - https://taxcess.gov.mb.ca/

  • Quebec - https://www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/registering-for-the-gst-and-qst/

  • Saskatchewan - https://www.saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax/apply-for-a-pst-number

You don't need to register with all of these agencies, only those that apply to you.

Related links

  • Canadian Revenue Agency overview of charging and collecting sales tax

  • GST/HST and e-commerce


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（本文内容根据网络资料整理，出于传递更多信息之目的，不代表连连国际赞同其观点和立场）