地域別税率 Northwest Territories

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The Northwest Territories levies no territorial 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, non-resident suppliers of digital products and electronic services must register once their annual sales to Canadian consumers reach the CAD 30,000 threshold. Filing frequencies are determined by revenue tiers—ranging from monthly to annual cycles—with electronic returns and payments due within one month after the end of the reporting period.

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Northwest Territories

Northwest Territories has no territorial 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

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: Northwest Territories 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 thefederal GST/HST if their sales exceed CAD 30,000 in a 12-month period.

 

Registration is mandatory if your taxable supplies of digital services to Canadian consumers (B2C) exceed the imposed threshold.

ステップ：2 事業登録

Register with the Canada Revenue Agency (CRA) via the “Simplified GST/HST” portal for non-resident digital service providers.

ステップ：3 TIN/VAT番号

You will be issued a GST/HST Registration Number by the CRA.

ステップ：1 標準税率

The sales tax rate is 5% (Federal GST only). NWT has no Provincial Sales Tax (PST).

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)

Under the simplified regime, the Reverse Charge Mechanism applies to B2B sales. You do not charge GST to Canadian businesses that provide a valid GST/HST registration number.

 

ステップ：1 B2C販売

You must charge 5% GST to all private consumers (non-registered individuals) located in NWT.

ステップ：2 B2B販売

Do not charge GST if the buyer provides a valid GST/HST number. If no number is provided, the buyer is treated as a consumer and taxed at 5%.

ステップ：3 請求書要件

For simplified registrants, the invoice must show:
• Supplier name
• GST/HST Number
• Date of invoice
• Total amount paid/payable
• The amount of GST/HST charged (or a statement that the price includes GST/HST at 5%).

ステップ：1 申告期間

Standard filing for simplified digital economy registrants is Quarterly (calendar quarters).

ステップ：2 申告期限

The return and payment are due by the last day of the month following the end of the reporting period.

ステップ：3 提出

Taxes are filed electronically via the CRA “My Business Account” or the “GST/HST NETFILE” portal. Payments can be made via SWIFT or Canadian financial institutions.

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 Northwest Territories’ 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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