#1: 作者: unifuture, 時間: 2013-12-31 16:25

開網店銷售產品（由溫哥華銷售到北美）， 去美國的到簡單， 沒有GST和PST，

但是， 銷售到本國其他省份如何收取GST(HST) , PST

網上看了很多資料， 更覺得一頭霧水， 似乎要每個省注冊一個PST號碼，

請教知情人。。， 謝謝， 新年快樂。。



Online Sales in Canada: Which Taxes Do You Collect for Each Province?

As an online retailer accepting and shipping orders across Canada, the list of taxes you should be collecting and remitting on your online sales currently looks like this:

BC - GST 5% and 7% PST (This came into effect April 1, 2013: see Does Your Business Need to Register for BC PST? for more information.)
Alberta - GST 5%
Saskatchewan - GST 5% and PST 5% voluntarily (unless is home province)
Manitoba - GST 5% and PST 7%
Ontario - HST - 13%
Quebec - GST 5% and QST (Quebec Sales Tax) 9.975% (Note that as of January 1, 2013, the QST is no longer be charged on GST.)
New Brunswick - HST 13%
Nova Scotia - HST 15%
Newfoundland & Labrador - HST 13%
Prince Edward Island - HST 14% (note this came into effect April 1, 2013).
Northwest Territories - GST 5%
Nunavut - GST 5%
Yukon - GST 5%
(*In your home province, registration for PST/RST is mandatory if you are selling taxable goods and/or services.)

This means that you should register as a Provincial Sales Tax Vendor with each of the provinces you will be doing business with and will be expected to collect and remit the sales tax accordingly.

Provincial Sales Tax (PST) and Out-of-Province-Vendors by Province

Here's what the provinces that have provincial sales tax have to say about online sales.

BC

See Does Your Business Need to Register for BC PST?

Manitoba

Provincial Sales Tax is called Retail Sales Tax (RST) in Manitoba.

Out-of-province businesses that sell/lease taxable goods to Manitoba purchasers are required to be registered as a vendor under the Act and to collect the RST if all of the following circumstances exist:

"1) The seller solicits the order for the sale in Manitoba, directly or through an agent, by advertising or any other means, e.g. in person, by telephone, mail, e-mail, fax, posters, television or newspaper advertisement targeted towards Manitoba customers,

2) The seller accepts orders originating in Manitoba to purchase tangible personal property. The order can be originated by telephone, Internet, e-mail, fax, letter or any other means from a location in Manitoba to the seller or agent located in or out of Manitoba,

3) The goods are acquired for consumption or use in Manitoba, i.e. not for resale, and

4) The seller causes the goods to be delivered in Manitoba, i.e., delivered by the seller, or shipped by the seller by common carrier, whether or not the goods are shipped at a specified cost to the customer" (RST Bulletin 004: Information for Vendors).

Saskatchewan

Saskatchewan also takes a hard line view on online sales. The answer to the question, "I am a non-resident vendor making sales into the Province. Do I have to collect tax on my sales?" is:

"All persons making taxable sales in Saskatchewan should become licensed and collect the tax. Non-resident businesses should consider becoming licensed as a convenience to their customers. If non-resident businesses don't collect PST at the time of sale, their customers are required to self assess and remit the tax" (Saskatchewan Finance Provincial Sales Tax Common Questions).
Quebec

The government of Quebec appears to assume that out-of-province vendors will register and collect and remit sales tax and that includes people making online sales. There is a reference in the Quebec Retail Sales Act to out-of-province businesses registering before selling taxable goods to Quebec residents (and once again, if the vendor has not collected the Quebec Sales Tax, purchasers are expected to report and remit the tax).

Isn't That a Lot of Extra Paperwork?

Yes it is. And there’s not much you can do to get around all this additional paperwork and bookkeeping related to your online sales? Some Canadian-based online businesses limit the areas they ship to. An Ontario based business, for instance, might only accept orders from and ship to customers in Ontario. Others only sell non-taxable goods and/or services.

The online sales picture is further complicated by the fact that goods and/or services that may be tax-exempt in one province may be treated differently in another. So take all the information above as a guide only and be sure to check with the Finance/Revenue Ministries of the individual provinces to ascertain whether or not you have to collect and remit provincial tax when you are shipping to customers who reside there. There are links to these in the Provincial Sales Tax section of this website. When it comes to taxes, you can't afford to be wrong.

Previous 1 2 Next

#2: 作者: A70Plus, 時間: 2013-12-31 20:00

你在哪個省有注冊，就收那個省的省稅。

GST/HST是一定要收的。

#3: 作者: unifuture, 時間: 2013-12-31 20:48

A70Plus 寫道:

你在哪個省有注冊，就收那個省的省稅。 GST/HST是一定要收的。

謝謝回復，

那如果公司注冊在BC 大溫， 銷售產品到SASKATCHEWAN, （他們那個省的gst 5％， pst 5％）

我的公司已有GST和PST稅號，

我的銷售發票是否應該是列出5％ 的GST和7％ 的PST？

如果是這樣， 倒是很簡單，

#4: 作者: A70Plus, 時間: 2013-12-31 22:25

unifuture 寫道:

A70Plus 寫道: 你在哪個省有注冊，就收那個省的省稅。 GST/HST是一定要收的。 謝謝回復， 那如果公司注冊在BC 大溫， 銷售產品到SASKATCHEWAN, （他們那個省的gst 5％， pst 5％） 我的公司已有GST和PST稅號， 我的銷售發票是否應該是列出5％ 的GST和7％ 的PST？ 如果是這樣， 倒是很簡單，

要列出來。至少看上去好看。

#5: 作者: 民工, 時間: 2013-12-31 23:11

如果是BC公司，需要注冊PST，
如果產品銷往QC，需要注冊一個QST，
如果產品銷往MB, 需要注冊一個MB的PST，也叫RST
其於的省份，收GST或HST
SK的，反而是可以不收PST的，，，

請專家指點

#6: 作者: 民工, 時間: 2013-12-31 23:18

A70Plus 寫道:

unifuture 寫道: A70Plus 寫道: 你在哪個省有注冊，就收那個省的省稅。 GST/HST是一定要收的。 謝謝回復， 那如果公司注冊在BC 大溫， 銷售產品到SASKATCHEWAN, （他們那個省的gst 5％， pst 5％） 我的公司已有GST和PST稅號， 我的銷售發票是否應該是列出5％ 的GST和7％ 的PST？ 如果是這樣， 倒是很簡單， 要列出來。至少看上去好看。

產品賣到SK，你不能憑BC的PST去收PST，除非你有注冊SK的PST號。如果你沒有注冊SK的PST (我的理解是可以不注冊。。。)你的銷售不能收取PST。

#7: 作者: unifuture, 時間: 2014-1-01 22:47

謝謝各位的回復， 網上銷售的稅務問題與本地銷售還是有很大的不一樣， 二樓的回復也是我原來的理解， 既是：

BC的公司， 銷售根據產品需要收取的稅種， 到本地是受5% +7%， 銷售外省一樣， 加收到外省的運費。

看來是不對的，

而在一樓轉引的資料， 說的是與5樓的理解一樣， 就是如果在加拿大跨省網上銷售， 根據貨物或服務需要征收5% GST和在各個省份申請當地的銷售稅號（PST， QST) 並收取， 並按規定時間向當地省稅申報。。

不知道理解是否正確？

謝謝

#8: 作者: fun263, 時間: 2014-1-01 23:10

我的理解，你在別的省沒有實體公司，只收GST/HST就可以了，看看這個網站www.gpscity.ca，注冊在AB，賣到BC的東西就只charge GST。

#9: 作者: 民工, 時間: 2014-1-01 23:36

unifuture 寫道:

謝謝各位的回復， 網上銷售的稅務問題與本地銷售還是有很大的不一樣， 二樓的回復也是我原來的理解， 既是： BC的公司， 銷售根據產品需要收取的稅種， 到本地是受5% +7%， 銷售外省一樣， 加收到外省的運費。 看來是不對的， 而在一樓轉引的資料， 說的是與5樓的理解一樣， 就是如果在加拿大跨省網上銷售， 根據貨物或服務需要征收5% GST和在各個省份申請當地的銷售稅號（PST， QST) 並收取， 並按規定時間向當地省稅申報。。 不知道理解是否正確？ 謝謝

簡單講：
BC: GST+PST (必須注冊PST#)
QC: GST+QST (需要注冊QST#)
MB: GST+PST （需要注冊PST#）
AB: GST 5%
SK: GST 5%
ON: HST 13%
NB: HST 13%
NS: HST 15%
NL: HST 13%
PEI: HST 14%
NT: GST 5%
NU: GST 5%
Yk: GST 5%

QC和MB的稅率去年有變化。MB可以網上申請及申報PST。繳費和BC一樣，有電子郵件提醒，可以網上申請，繳費。QC麻煩，需要郵寄。QC會按時寄信催款。

QC和MB的#如果沒有注冊，就不能收QST或PST。如果銷售不多，有些商戶怕麻煩幹脆不收，如果銷售穩定，最好還是申請，免得將來麻煩。

#10: 作者: unifuture, 時間: 2014-1-02 13:31

謝謝詳細的解釋， 新年快樂

民工 寫道:

unifuture 寫道: 謝謝各位的回復， 網上銷售的稅務問題與本地銷售還是有很大的不一樣， 二樓的回復也是我原來的理解， 既是： BC的公司， 銷售根據產品需要收取的稅種， 到本地是受5% +7%， 銷售外省一樣， 加收到外省的運費。 看來是不對的， 而在一樓轉引的資料， 說的是與5樓的理解一樣， 就是如果在加拿大跨省網上銷售， 根據貨物或服務需要征收5% GST和在各個省份申請當地的銷售稅號（PST， QST) 並收取， 並按規定時間向當地省稅申報。。 不知道理解是否正確？ 謝謝 簡單講： BC: GST+PST (必須注冊PST#) QC: GST+QST (需要注冊QST#) MB: GST+PST （需要注冊PST#） AB: GST 5% SK: GST 5% ON: HST 13% NB: HST 13% NS: HST 15% NL: HST 13% PEI: HST 14% NT: GST 5% NU: GST 5% Yk: GST 5% QC和MB的稅率去年有變化。MB可以網上申請及申報PST。繳費和BC一樣，有電子郵件提醒，可以網上申請，繳費。QC麻煩，需要郵寄。QC會按時寄信催款。 QC和MB的#如果沒有注冊，就不能收QST或PST。如果銷售不多，有些商戶怕麻煩幹脆不收，如果銷售穩定，最好還是申請，免得將來麻煩。