地域別税率 Alberta

地域を選択

このページに記載されている情報は、一般的な情報提供のみを目的としており、税務上のアドバイスとして解釈されるべきではなく、またそのように意図されたものでもありません。お客様の税務上の責任に関するアドバイスについては、経験豊富な税務専門家にご相談ください。PayPro Globalは、ここに提示された情報に基づいて行われた、または行われなかった行動について一切の責任を負いません。

GST in Alberta: A Guide for SaaS Businesse

Alberta stands out by levying no provincial sales tax, leaving only Canada’s federal 5% Goods and Services Tax (GST) applicable, which is administered by the Canada Revenue Agency (CRA). Under the simplified GST/HST framework, both resident and non-resident digital service providers face a mandatory registration threshold of CAD 30,000 in annual sales to Canadian consumers. Compliance cycles range from monthly to annual depending on revenue, with electronic filings and payments typically due one month following the close of the reporting period.

モザイク画像

Alberta

Alberta has no provincial sales tax. Only the federal Goods and Services Tax (GST) of 5% applies, administered by the Canada Revenue Agency.

政府機関の公式リンク： Canada Revenue Agency

5.00%

電子製品およびサービスのVAT/売上税率

Tax applicable for

B2B and B2C

B2B取引におけるリバースチャージメカニズム

はい

納税者番号の検証が必要です

はい

いつ登録が必要ですか？

Once exceeding CAD 30,000 in annual sales 

オンライン登録が可能

はい

現地代理人必須

いいえ

登録手続き

Register via CRA’s online business registration; non-residents use Simplified GST/HST regime form RC151 / online application

課税対象となるデジタルおよび電子サービスの一覧

Digital products and services delivered electronically over the Internet or an electronic network

罰則

Late filing: 1% of amount owing plus 0,25% per month overdue (max 12 months);

Failure to register: minimum CAD 250

登録のしきい値

CAD 30.000 annual sales

提出間隔

Annually, quarterly, or monthly

提出期限

1 month after end of reporting period
3 months after fiscal year-end (annual)

電子請求書の要件

必須ではありません

記録保持

6 years

How-To Guides: Alberta SaaS VAT

ステップ：1 閾値

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.

ステップ：2 事業登録

Registration is managed by the Canada Revenue Agency (CRA). Non-residents selling SaaS typically register under the “Simplified GST/HST” regime (Part IX of the Excise Tax Act) designed specifically for cross-border digital products and services.

ステップ：3 TIN/VAT番号

 The tax ID is the GST/HST Program Account Number (a 15-character identifier consisting of a 9-digit Business Number (BN) followed by “RT” and a 4-digit identifier, e.g., 123456789RT0001).

ステップ：1 標準VAT税率

Alberta only applies the federal GST at 5%. There is no Provincial Sales Tax (PST) or Harmonized Sales Tax (HST) in Alberta.

ステップ：2 VAT計算式

税額を計算するには、以下の計算式を使用してください：

 

税額 = 純価格 × 5%

ステップ：3 リバースチャージ (B2B)

GST is not charged if the customer provides a valid GST/HST registration number. In certain cases, the Canadian business customer may be required to self-assess tax

ステップ：1 B2C販売

You must collect 5% GST from any recipient whose “usual place of residence” is in Alberta and who is not registered for GST/HST. Digital platform rules may apply if selling through a registered intermediary.

B2B販売の場合：

ステップ：2 B2B販売

Tax is not charged if the buyer provides a valid GST/HST registration number. You must maintain a record of the buyer’s registration number to justify the zero-rated tax treatment.

ステップ：3 請求書要件

必須項目は以下の通りです。

1. Supplier’s legal or operating name
2. Supplier’s GST/HST registration number (if >$30)
3. Date of invoice
4. Total amount payable
5. Total GST charged or a statement that the price includes GST at 5%
6. Buyer’s name (required for B2B transactions to allow them to self-assess or omit tax).

ステップ：1 申告期間

Taxes are filed usually quarterly for the Simplified GST/HST regime, though the CRA may assign an annual or monthly period based on volume.

ステップ：2 申告期限

Returns and payments are due one month after the end of the reporting period (e.g., for a quarter ending March 31, the deadline is April 30).

ステップ：3 提出

Returns are filed electronically via CRA My Business Account or the CRA’s “Ready to File” web portal. Payments can be made through Canadian financial institutions, wire transfers, or the “My Payment” portal.

ステップ：4 記録保持

Records must be maintained for a minimum of 6 years from the end of the latest tax year to which they relate.

PayPro Globalソリューション：簡素化された登録と税務代理

Navigating Alberta’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.

当社のMoRサービスについて詳しくはこちら。

よくある質問

SaaSの売上税コンプライアンスにお困りですか？

SaaS税務の専門家チームがお手伝いいたします。今すぐ無料相談をご利用ください。

専門家に相談する
モザイク画像
ja日本語
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ko_KR한국어 ja日本語