稅局Canada Revenue Agency (CRA)頒布的新法令中，從2021年7月1日開始，規(guī)定以下情況中，非居民賣家需要申請(qǐng)稅號(hào)Goods and Services Tax / Harmonized Sales Tax（GST / HST），我直接把稅局原文中的定義復(fù)制黏貼給大家，一些符合跨境電商的情況我就簡(jiǎn)單一下。

A non-resident vendor or a non-resident distribution platform operator vendor who sells taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?

A distribution platform operator who facilitates through your platform the supplies of taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?

A non-resident vendor or a non-resident distribution platform operator vendor who makes the supply of qualifying goods (also known as “qualifying tangible personal property supply”) including goods that are delivered or made avlable in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?

A distribution platform operator who facilitates the supply of qualifying goods (also known as “qualifying tangible personal property supply”) through your platform including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?

A supplier of taxable supplies of short-term accommodation in Canada or an accommodation platform operator that facilitates such supplies through your platform?

當(dāng)你是上述賣家時(shí)，而你的銷售額大于3萬加幣，你就必須登記GST號(hào)。

如果你剛或者稅號(hào)，預(yù)計(jì)銷售額會(huì)超過3萬加幣一年，最好也先登記GST號(hào)。

對(duì)于加拿大公司來說，公司后一般都會(huì)申請(qǐng)Business Number（BN），有了這個(gè)BN號(hào)碼之后，才可以申請(qǐng)各種稅號(hào)。這些稅號(hào)包括號(hào)RM號(hào)，銷售稅號(hào)RT號(hào)，所得稅RC號(hào)，薪酬稅RP號(hào)，信息申報(bào)RZ號(hào)。如果你不清楚你要申請(qǐng)哪種稅號(hào)，一定要咨詢會(huì)計(jì)師或者財(cái)稅顧問，這些稅號(hào)一旦申請(qǐng)了，除了RM號(hào)，其他稅種就算你沒有產(chǎn)生稅款，都是要按照一定周期申報(bào)的。

如果你在亞馬遜、等第三方平臺(tái)或者自由平臺(tái)銷售的公司不是一個(gè)加拿大公司，是一個(gè)或者外國(guó)公司或個(gè)人，你也可以申請(qǐng)BN號(hào)碼和GST號(hào)等稅號(hào)。

現(xiàn)階段對(duì)于跨境電商來說，如果你沒有雇傭任何人在加拿大，沒有在加拿大有實(shí)體地址，沒有實(shí)體經(jīng)營(yíng)，只是單純的使用加拿大的倉庫，或者直接給加拿大的買家，你需要的只是BN號(hào)和GST號(hào)去以及代收代付銷售稅。

申請(qǐng)BN號(hào)和GST號(hào)，只需要以下文件：

營(yíng)業(yè)執(zhí)照（主體公司）

法人及股東身份證明

填寫一些公司及個(gè)人信息

通信地址和聯(lián)系方式（最好是加拿大的通信地址）

想知道更多關(guān)于跨境電商在加拿大稅務(wù)方面要注意的地方，請(qǐng)關(guān)注我們的公眾號(hào)，或者添加我們的顧問咨詢。

特別聲明：以上文章內(nèi)容僅代表作者本人觀點(diǎn)，不代表ESG跨境電商觀點(diǎn)或立場(chǎng)。如有關(guān)于作品內(nèi)容、版權(quán)或其它問題請(qǐng)于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。