Taux de taxe par région Nova Scotia

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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.

Nova Scotia utilizes a Harmonized Sales Tax (HST) administered federally by the Canada Revenue Agency (CRA), which recently decreased from 15% to 14% following a reduction in the provincial tax component. Under Canada’s simplified GST/HST framework, non-resident suppliers of digital products and electronic services face a mandatory registration threshold of CAD 30,000 in annual sales to Canadian consumers. Compliant businesses must file returns electronically on a monthly, quarterly, or annual cycle based on their revenue tier, with submissions and payments due within one month of the reporting period’s conclusion.

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Nova Scotia

Nova Scotia is a Harmonized Sales Tax (HST) province at 14%, decreased from 15% effective 1 April 2025 (PwC). HST is administered federally by the Canada Revenue Agency.

Lien officiel du gouvernement : Agence du revenu du Canada

14.00%

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 ?

Once exceeding CAD 30,000 in annual sales 

Enregistrement en ligne possible

oui

Représentant local requis

Non

Procédure d'enregistrement

CRA online business registration; non-residents use Simplified GST/HST regime

Liste des services numériques et électroniques passibles de la taxe

Digital products and services delivered electronically (CRA)

Pénalités

Late filing 1% + 0,25%/month (max 12 months)

Seuil d'imposition

CAD 30.000 annual sales

Fréquence de déclaration

Mensuellement, trimestriellement ou annuellement 

Date limite de dépôt

One month after end of reporting period

Exigences en matière de facturation électronique

Non obligatoire

Tenue des dossiers

6 years

How-To Guides: Nova Scotia 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.

 

Registration is mandatory once this threshold is exceeded.

Étape : 2 Immatriculation de l'entreprise

Registration is managed by the Canada Revenue Agency (CRA). Non-resident SaaS providers typically use the Simplified GST/HST registration for the “Digital Economy.”

Étape : 3 Numéro TIN/TVA

The GST/HST Number (part of a 9-digit Business Number/BN) is issued by the CRA.

Étape : 1 Taux standard

The sales tax rate is 14% Harmonized Sales Tax (HST).

 

(Note: Effective April 1, 2025, Nova Scotia reduced its provincial component, bringing the total HST from 15% down to 14%).

Étape : 2 Formule de calcul du taux

To calculate your tax amounts, please use the following formula:

 

Tax Amount = Net Price X 5%

 

Étape : 3 Autoliquidation (B2B)

Applies. If the buyer is a GST/HST-registered business and provides their registration number, the seller does not charge tax. The buyer self-assesses where applicable.

Étape : 1 Vente B2C

You must charge 14% HST to all non-registered residents of Nova Scotia. You are responsible for determining the customer’s location (e.g., via billing address, IP address, or bank details).

Étape : 2 Vente B2B

Do not charge HST if the customer provides a valid GST/HST registration number. You must maintain proof of the buyer’s registration status.

Étape : 3 Mentions obligatoires sur les factures

Doit inclure :
1. Vendor legal name
2. Business Number (BN)
3. Date
4. Sequential Invoice Number
5. Description of services
6. Total amount
7. Specific HST amount (or a statement that the price includes tax).

Étape : 1 Périodicité de dépôt

Taxes are filed generally Quarterly for simplified registrants; varies (Monthly/Quarterly/Annual) for normal registrants based on revenue.

Étape : 2 Date limite de dépôt

The deadline is one month after the end of the reporting period (e.g., April 30th for the Q1 period ending March 31st).

Étape : 3 Soumission

Taxes are filed electronically via the CRA My Business Account or GST/HST NETFILE. Payments are made via bank transfer or “My Payment” portal.

Étape : 4 Tenue des dossiers

Tax records should be kept for a minimum of 6 years from the end of the latest year to which they relate.

Solution PayPro Global : Enregistrement simplifié et Représentation fiscale

Navigating Nova Scotia’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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