Taux de taxe par région British Columbia

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Les informations fournies sur cette page sont destinées à des fins d'information générale uniquement. Elles ne doivent pas être interprétées comme des conseils fiscaux, et ne le sont pas. Pour obtenir des conseils sur vos responsabilités fiscales spécifiques, consultez un expert fiscal qualifié. PayPro Global n'assume aucune responsabilité pour toute action entreprise ou non entreprise sur la base des informations présentées ici.

Tax in British Columbia: A Guide for SaaS Businesse

British Columbia features a layered sales tax structure where a 7% Provincial Sales Tax (PST) is applied alongside Canada’s federal 5% Goods and Services Tax (GST), resulting in a combined effective rate of 12% on digital products and services. For digital suppliers, compliance requires navigating two separate systems: the federal GST has an annual registration threshold of CAD 30,000, while the provincial PST mandates registration via the eTaxBC portal once taxable sales in British Columbia exceed CAD 10,000 over a 12-month period. Filing frequencies for both taxes scale with revenue, with BC PST returns and payments due on the final day of the month following the close of the reporting period.

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British Columbia

British Columbia layers a 7% Provincial Sales Tax (PST) on top of the federal 5% GST. BC PST applies to digital products including software, music, e-books, website design, web hosting, and subscription fees.

Lien officiel du gouvernement : Agence du revenu du Canada

12.00%

Taux de TVA/taxe de vente sur les produits et services électroniques

Tax applicable for

B2B and B2C

Mécanisme d'autoliquidation pour les ventes B2B

oui

Validation du numéro d'identification fiscale requise

oui

Quand devez-vous vous enregistrer ?

Federal GST: Once exceeding CAD 30,000 annual;

BC PST: CAD 10,000 in taxable sales annual

Enregistrement en ligne possible

oui

Représentant local requis

Non

Procédure d'enregistrement

Federal GST via CRA online; BC PST via eTaxBC 

Liste des services numériques et électroniques passibles de la taxe

Software, music, e-books, website design, web hosting, subscription fees ; plus federal GST digital products

Pénalités

Federal: late filing 1% + 0,25%/month.

BC PST: penalties for non-compliance per BC PST Act

Seuil d'imposition

CAD 30.000 (federal GST); C

AD 10.000 (BC PST)

Fréquence de déclaration

Federal GST: annual/quarterly/monthly by revenue.

BC PST: monthly, quarterly, semi-annual, or annual by revenue

Date limite de dépôt

Federal: one month after period end.

BC PST: last day of the month following the reporting period.

Exigences en matière de facturation électronique

Non obligatoire

Tenue des dossiers

5 years per BC PST Act + 6 years per federal GST/HST (CRA)

How-To Guides: British Columbia SaaS VAT

Étape : 1 Seuil

Effective July 1, 2021, Canada requires the following non-resident vendors to register for and collect the
federal GST/HST if their sales exceed CAD 30,000 in a 12-month period
• GST (Federal): $30,000 CAD in a 12-month period from sales to Canadian consumers (B2C). Registration is mandatory once exceeded.
• PST (BC Provincial): $10,000 CAD in a 12-month period from sales of software/telecom services to BC residents. Mandatory for non-residents.

Étape : 2 Immatriculation de l'entreprise

• GST: Canada Revenue Agency (CRA) via the “Simplified GST/HST” portal for non-resident digital service providers.
• PST: BC Ministry of Finance via the eTaxBC portal.

Étape : 3 Numéro TIN/TVA

• GST Number: 9-digit Business Number (BN) with “RT” program identifier
• PST Number: 11-character ID

Étape : 1 Taux standard

The sales tax rate in British Columbia is:

• GST: 5% (Federal)
• PST: 7% (Provincial)
• Total Tax: 12%

Étape : 2 Formule de calcul de la TVA

Pour calculer le montant de votre taxe, veuillez utiliser la formule suivante :

 

Montant de la taxe = Prix net x 12 %
(Calculated as $5\% + 7\%$, not compounded).

Étape : 3 Autoliquidation (B2B)

• GST: Does not apply to B2B if the buyer provides a valid GST registration number. The buyer “self-assesses” if they are not using the SaaS for commercial activity.
• PST: No formal “reverse charge” for non-residents; if the vendor is registered, they must collect it from businesses unless a specific exemption certificate is provided.

Étape : 1 Vente B2C

Always charge 5% GST and 7% PST. You must obtain two pieces of non-conflicting evidence (e.g., IP address, billing address) that the buyer is in BC.

Étape : 2 Vente B2B

• GST: Do not charge GST if the buyer provides a valid GST/HST registration number. Maintain a record of the buyer’s number.
• PST: You must charge 7% PST unless the buyer provides a PST Registration Number or a completed Certificate of Exemption (e.g., for software purchased for resale).

Étape : 3 Mentions obligatoires sur les factures

Les factures doivent inclure :
1. Supplier legal name
2. GST and PST registration numbers
3. Date of issue
4. Description of service (SaaS)
5. Total amount
6. Breakdown of GST (5%) and PST (7%) amounts.

Étape : 1 Périodicité de dépôt

• GST: Usually Quarterly or Annually (set by CRA upon registration).
• PST: Monthly, Quarterly, or Semi-Annually based on tax volume.

Étape : 2 Date limite de dépôt

• GST: One month after the end of the reporting period.
• PST: The last day of the month following the end of the reporting period.

Étape : 3 Soumission

• GST: Electronically via CRA My Business Account or Simplified GST/HST portal.
• PST: Electronically via eTaxBC. Payments via Electronic Funds Transfer (EFT) or wire.

Étape : 4 Tenue des dossiers

Minimum 6 years from the end of the last tax year they relate to.

Solution PayPro Global : Enregistrement simplifié et Représentation fiscale

Navigating British Columbia’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

En savoir plus sur nos services de MoR.

FAQ

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