加拿大税务和法规注意事项

重要： 本页信息不构成税务、法律或其他专业建议，也不得作为此类用途使用。如有任何疑问，您应咨询您的专业顾问。

如果您在加拿大平台开店，需要支付适用的税费、目的国关税和清关费用，才能将商品销售给加拿大买家或者储存在加拿大的中心。如果您的商品位于加拿大境外，在将其运送至位于加拿大境内的地址或中心之前，您或者您指定的代理必须是海关登记在案的进口商，并将该信息登记在报关单上。

非居民进口商要求

位于加拿大境外、将商品进口到加拿大以便在 Amazon.ca 站点上销售的卖家将被加拿大边境服务局视为非居民进口商。加拿大边境服务局和加拿大税务局将通过税号与所有企业进行互动。非居民进口商必须从加拿大税务局获得税号，然后才能将商品进口到加拿大。税号 (BN) 有 15 位，其中 9 个数字用于标识企业，2 个字母用于标识项目，另有 4 个数字用于标识账户。

您可以注册税号，或者向现有的税号添加进出口账户，详情请致电 1-800-959-5525。您还可以通过在线注册或填写 RC1 表格申请税号 (BN) 获得税号。表格填写完毕后，请提交给最近的税务中心。加拿大边境服务局 (CBSA) 收到您的申请表后，会立即免费为您提供账户。您必须在海关单证上填写您的进出口账户。此项规定适用于进口至加拿大的大多数货物。您的进出口账户只能用于开展进口或出口活动。

关税与税率制度

大多数进口商品的税率为 5%。如需征收关税，则关税将计入商品价值中，然后依据此金额征收税费（本质上来说，关税也需纳税）。您有责任遵守所有的加拿大海关法律法规，包括适用的关税和税收规定。

联邦和省的销售税

加拿大的销售税有三种：

1. 联邦商品及服务税 (GST)

2. 省

3. 统一销售税 (HST)，是 GST 与 PST 的结合体

下表列出了各省和各地区适用的税费

当您在 Amazon.ca 上销售商品时，可能需要缴纳 GST、HST 或省销售税，具体取决于您和您销售的商品是否符合联邦或省的销售税要求。【即使您在加拿大或特定省份没有实体店铺，您可能也需要收取 GST、HST 或省销售税】。

我们在下方提供了加拿大税务局和省税务机关的网站链接，供您参考。这些网站包含的信息可帮助您确定是否需要收取。如有任何疑问，您还应咨询您的专业顾问。

GST/HST/省销售税登记

要在加拿大对所售商品收取税费，您必须通过加拿大税务局登记 GST/HST。您向加拿大税务局缴纳销售税的频率取决于您在加拿大的年销售额。Amazon.ca 上的低销量卖家一般每年申报一次，意味着他们需要按年申报为进口商品支付的税款。

您可以通过加拿大税务局和省税务机关自行登记。如果您是进口商，加拿大税务局授予您进口商编号之后，会向您发送一份调查表，您需要完成并返回这份调查表。完成 GST/HST 登记的时间大约是在提交表格后的 6 到 8 周内，但通常登记日会追溯到申请当日，以使您能够就所有进口商品享受全额抵免。

如果您需要在不支持收取 HST 的省份收取销售税，那么您需要在这些省份单独登记省销售税。

有关在加拿大登记 GST/HST 和省销售税的更多信息，您可以使用以下联系信息：

加拿大税务局 - 有关加拿大 GST/HST 的更多信息，请访问加拿大税务局网站或致电 1-800-959-5525。

【不列颠哥伦比亚省】 - 有关不列颠哥伦比亚省 PST 的更多信息，请访问不列颠哥伦比亚省政府网站。

【马尼托巴】 - 有关马尼托巴 PST 的更多信息，请访问马尼托巴政府网站。

【魁北克省】 - 有关魁北克省 QST 的更多信息，请访问 魁北克省税务局。

【萨斯喀彻温省】 - 有关萨斯喀彻温省 PST 的更多信息，请访问萨斯喀彻温省政府网站。

Canada tax and regulatory considerations

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

If you sell products in Canada, you are responsible for paying any applicable taxes, destination duties, and customs clearance fees before your product can be sold to Canadian residents or stored in an Amazon center. If your products are located outside of Canada before you ship them to a Canadian address or to our fulfillment center, you or your designated agent must act as Importer of Record and be reported as such on customs declarations.

Non-resident importer requirements

Sellers who are located outside of Canada who import goods into Canada for sale on the Amazon.ca site are considered to be non-resident importers by the Canada Border Services Agency. The Canada Border Services Agency and Canada Revenue Agency interact with all businesses through business numbers. A non-resident importer must obtain a Business Number from the Canada Revenue Agency prior to importing goods into Canada. The business number (BN) has 15 digits: nine numbers to identify the business, plus two letters and four numbers to identify the program and each account.

You can register for a business number, or add an import-export account to an existing business number, by calling 1-800-959-5525. You may also obtain a business number by registering online or by completing Form RC1, Request for a Business Number (BN). Send the completed form to your nearest Tax Center. The Canada Border Services Agency (CBSA) will give you an account free of charge as soon as they receive the form. You must provide your import-export account on your customs documents. This applies to most shipments that enter Canada. You only use your import-export account for importing or exporting.

Tariff and duty rates system

Most imported goods are subject to tax at a rate of 5 percent. If duty is applicable, duty is added to the value of the goods and that is the amount that tax is charged on (essentially, you also pay tax on duty). It is your responsibility to comply with all Canada Customs laws and regulations, including applicable duty and tax requirements.

Federal and Provincial Sales Taxes

There are three types of sales taxes in Canada:

1. The Federal Goods and Services Tax (GST)

2. Provincial Sales Tax

3. Harmonized Sales Tax (HST), which combines GST and PST

The table below describes which taxes are applicable in each province and territory

Sales Tax Type	Provinces/Territories
GST Only	Alberta (5% GST) Nunavut (5% GST) Northwest Territories (5% GST) Yukon (5% GST)
GST and PST	British Columbia (5% GST + 7% PST) Manitoba (5% GST + 7% PST) Quebec (5% GST + 9.975% QST) Saskatchewan (5% GST + 6% PST)
HST	Ontario (13%) New Brunswick (15%) Newfoundland (15%) Nova Scotia (15%) Prince Edward Island (15%)

When you make a sale on Amazon.ca, the sale may be subject to GST, HST, or Provincial sales tax depending on whether you and the product you sell meet federal or provincial sales tax requirements. You may be required to collect GST, HST, or provincial sales tax even if you do not have a physical presence in Canada or a particular province.

We have provided links to Revenue Canada and provincial tax authorities below for your reference. Those websites contain information that will help you determine if you are required to collect sales tax. You should also consult your professional advisers if you have any questions.

GST/HST/Provincial Sales Tax registration

To collect federal sales tax on your sales in Canada, you must register for GST/HST with Revenue Canada. The frequency in which you remit sales tax to Revenue Canada is determined by your annual sales in Canada. Lower-volume sellers on Amazon.ca will generally fall in the category of a yearly filer, meaning once a year they are required to report the amount of tax you paid on your imports.

You can register yourself with the Canada Revenue Agency and provincial tax authorities. If you are an importer, after your importer number is issued, you will receive a questionnaire from the Canada Revenue Agency to complete and return. GST/HST registration will be completed approximately six to eight weeks after the form has been submitted but is usually backdated to the date of application to allow you full credit on all imports.

You will need to separately register for Provincial sales tax in non-HST provinces if you are required to collect sales tax in those provinces.

For more information about registering for GST/HST and provincial sales tax in Canada, you can use the contact information below:

Canada Revenue Agency - For further information on GST/HST in Canada, visit the Canada Revenue Agency website or call the agency at 1-800-959-5525.

British Columbia - For information about PST in British Columbia, visit the Government of BC website.

Manitoba - For information about PST in Manitoba, visit the Government of Manitoba website.

Quebec - For information about QST in Quebec, visit Revenu Quebec.

Saskatchewan - For information about PST in Saskatchewan, visit the Government of Saskatchewan website.

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特别声明：以上文章内容仅代表作者本人观点，不代表ESG跨境电商观点或立场。如有关于作品内容、版权或其它问题请于作品发表后的30日内与ESG跨境电商联系。