加拿大稅務(wù)和法規(guī)注意事項(xiàng)

重要： 本頁信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得作為此類用途使用。如有任何疑問，您應(yīng)咨詢您的專業(yè)顧問。

如果您在加拿大平臺(tái)開店，需要支付適用的稅費(fèi)、目的國關(guān)稅和清關(guān)費(fèi)用，才能將商品銷售給加拿大買家或者儲(chǔ)存在加拿大的中心。如果您的商品位于加拿大境外，在將其運(yùn)送至位于加拿大境內(nèi)的地址或中心之前，您或者您指定的代理必須是海關(guān)登記在案的進(jìn)口商，并將該信息登記在報(bào)關(guān)單上。

非居民進(jìn)口商要求

位于加拿大境外、將商品進(jìn)口到加拿大以便在 Amazon.ca 站點(diǎn)上銷售的賣家將被加拿大邊境服務(wù)局視為非居民進(jìn)口商。加拿大邊境服務(wù)局和加拿大稅務(wù)局將通過稅號與所有企業(yè)進(jìn)行互動(dòng)。非居民進(jìn)口商必須從加拿大稅務(wù)局獲得稅號，然后才能將商品進(jìn)口到加拿大。稅號 (BN) 有 15 位，其中 9 個(gè)數(shù)字用于標(biāo)識(shí)企業(yè)，2 個(gè)字母用于標(biāo)識(shí)項(xiàng)目，另有 4 個(gè)數(shù)字用于標(biāo)識(shí)賬戶。

您可以注冊稅號，或者向現(xiàn)有的稅號添加進(jìn)出口賬戶，詳情請致電 1-800-959-5525。您還可以通過在線注冊或填寫 RC1 表格申請稅號 (BN) 獲得稅號。表格填寫完畢后，請?zhí)峤唤o最近的稅務(wù)中心。加拿大邊境服務(wù)局 (CBSA) 收到您的申請表后，會(huì)立即免費(fèi)為您提供賬戶。您必須在海關(guān)單證上填寫您的進(jìn)出口賬戶。此項(xiàng)規(guī)定適用于進(jìn)口至加拿大的大多數(shù)貨物。您的進(jìn)出口賬戶只能用于開展進(jìn)口或出口活動(dòng)。

關(guān)稅與稅率制度

大多數(shù)進(jìn)口商品的稅率為 5%。如需征收關(guān)稅，則關(guān)稅將計(jì)入商品價(jià)值中，然后依據(jù)此金額征收稅費(fèi)（本質(zhì)上來說，關(guān)稅也需納稅）。您有責(zé)任遵守所有的加拿大海關(guān)法律法規(guī)，包括適用的關(guān)稅和稅收規(guī)定。

聯(lián)邦和省的銷售稅

加拿大的銷售稅有三種：

1. 聯(lián)邦商品及服務(wù)稅 (GST)

2. 省

3. 統(tǒng)一銷售稅 (HST)，是 GST 與 PST 的結(jié)合體

下表列出了各省和各地區(qū)適用的稅費(fèi)

當(dāng)您在 Amazon.ca 上銷售商品時(shí)，可能需要繳納 GST、HST 或省銷售稅，具體取決于您和您銷售的商品是否符合聯(lián)邦或省的銷售稅要求。【即使您在加拿大或特定省份沒有實(shí)體店鋪，您可能也需要收取 GST、HST 或省銷售稅】。

我們在下方提供了加拿大稅務(wù)局和省稅務(wù)機(jī)關(guān)的網(wǎng)站鏈接，供您參考。這些網(wǎng)站包含的信息可幫助您確定是否需要收取。如有任何疑問，您還應(yīng)咨詢您的專業(yè)顧問。

GST/HST/省銷售稅登記

要在加拿大對所售商品收取稅費(fèi)，您必須通過加拿大稅務(wù)局登記 GST/HST。您向加拿大稅務(wù)局繳納銷售稅的頻率取決于您在加拿大的年銷售額。Amazon.ca 上的低銷量賣家一般每年申報(bào)一次，意味著他們需要按年申報(bào)為進(jìn)口商品支付的稅款。

您可以通過加拿大稅務(wù)局和省稅務(wù)機(jī)關(guān)自行登記。如果您是進(jìn)口商，加拿大稅務(wù)局授予您進(jìn)口商編號之后，會(huì)向您發(fā)送一份調(diào)查表，您需要完成并返回這份調(diào)查表。完成 GST/HST 登記的時(shí)間大約是在提交表格后的 6 到 8 周內(nèi)，但通常登記日會(huì)追溯到申請當(dāng)日，以使您能夠就所有進(jìn)口商品享受全額抵免。

如果您需要在不支持收取 HST 的省份收取銷售稅，那么您需要在這些省份單獨(dú)登記省銷售稅。

有關(guān)在加拿大登記 GST/HST 和省銷售稅的更多信息，您可以使用以下聯(lián)系信息：

加拿大稅務(wù)局 - 有關(guān)加拿大 GST/HST 的更多信息，請?jiān)L問加拿大稅務(wù)局網(wǎng)站或致電 1-800-959-5525。

【不列顛哥倫比亞省】 - 有關(guān)不列顛哥倫比亞省 PST 的更多信息，請?jiān)L問不列顛哥倫比亞省政府網(wǎng)站。

【馬尼托巴】 - 有關(guān)馬尼托巴 PST 的更多信息，請?jiān)L問馬尼托巴政府網(wǎng)站。

【魁北克省】 - 有關(guān)魁北克省 QST 的更多信息，請?jiān)L問 魁北克省稅務(wù)局。

【薩斯喀徹溫省】 - 有關(guān)薩斯喀徹溫省 PST 的更多信息，請?jiān)L問薩斯喀徹溫省政府網(wǎng)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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