地域別税率 British Columbia

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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.

政府機関の公式リンク： Canada Revenue Agency

12.00%

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？

Federal GST: Once exceeding CAD 30,000 annual;

BC PST: CAD 10,000 in taxable sales annual

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

Federal GST via CRA online; BC PST via eTaxBC 

課税対象となるデジタルおよび電子サービスの一覧

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

罰則

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

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

登録のしきい値

CAD 30.000 (federal GST); C

AD 10.000 (BC PST)

提出間隔

Federal GST: annual/quarterly/monthly by revenue.

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

提出期限

Federal: one month after period end.

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

電子請求書の要件

必須ではありません

記録保持

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

How-To Guides: British Columbia 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
• 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.

ステップ：2 事業登録

• 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.

ステップ：3 TIN/VAT番号

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

ステップ：1 標準税率

The sales tax rate in British Columbia is:

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

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 x 12%
(Calculated as $5\% + 7\%$, not compounded).

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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.

ステップ：2 B2B販売

• 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).

ステップ：3 請求書要件

請求書には以下を含める必要があります：
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.

ステップ：1 申告期間

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

ステップ：2 申告期限

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

ステップ：3 提出

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

ステップ：4 記録保持

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

PayPro Globalソリューション：簡素化された登録と税務代理

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.

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。

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