地域別税率 Nova Scotia

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。

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.

モザイク画像

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.

政府機関の公式リンク： Canada Revenue Agency

14.00%

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

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

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 (CRA)

罰則

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

登録のしきい値

CAD 30.000 annual sales

提出間隔

月ごと、四半期ごと、または年ごと 

提出期限

One month after end of reporting period

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: Nova Scotia 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.

 

Registration is mandatory once this threshold is exceeded.

ステップ：2 事業登録

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

ステップ：3 TIN/VAT番号

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

ステップ：1 標準税率

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%).

ステップ：2 税率計算式

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

 

Tax Amount = Net Price X 5%

 

ステップ：3 リバースチャージ (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.

ステップ：1 B2C販売

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).

ステップ：2 B2B販売

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

ステップ：3 請求書要件

以下を含める必要があります：
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).

ステップ：1 申告期間

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

ステップ：2 申告期限

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

ステップ：3 提出

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

ステップ：4 記録保持

Tax records should be kept for a minimum of 6 years from the end of the latest 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 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.

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