Alíquota de imposto por região New Brunswick

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As informações fornecidas nesta página destinam-se apenas a fins informativos gerais. Elas não devem ser interpretadas como aconselhamento tributário, nem se destinam a isso. Para obter aconselhamento sobre suas responsabilidades tributárias específicas, consulte um especialista em impostos experiente. A PayPro Global não assume qualquer responsabilidade por qualquer ação tomada ou não tomada com base nas informações aqui apresentadas.

Tax in New Brunswick: A Guide for SaaS Businesse

New Brunswick utilizes a unified 15% Harmonized Sales Tax (HST) administered entirely by the Canada Revenue Agency (CRA), which blends the federal GST and provincial sales tax into a single rate. For non-resident suppliers of digital products and electronic services, registration under the simplified GST/HST framework becomes mandatory once annual sales to Canadian consumers cross the CAD 30,000 mark. Compliance timelines mirror federal tiers—ranging from monthly to annual depending on revenue—with filings and payments uniformly due within one month of the reporting period’s conclusion.

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New Brunswick

New Brunswick is a Harmonized Sales Tax (HST) province at 15%, administered federally by the Canada Revenue Agency. HST combines the federal GST and the provincial component into a single tax.

Link oficial do governo: Agência Tributária do Canadá

15.00%

Alíquota de IVA/imposto sobre vendas de produtos e serviços eletrônicos

Tax applicable for

B2B and B2C

Mecanismo de cobrança reversa para vendas B2B

sim

Validação de ID fiscal necessária

sim

Quando você tem que se registrar

Once exceeding CAD 30,000 in annual sales 

Registro online possível

sim

Representante local necessário

Não

Procedimento de registro

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

Lista de serviços digitais e eletrônicos sujeitos a imposto

Digital products and services delivered electronically 

Penalidades

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

failure to register: minimum CAD 250

Limite de registro

CAD 30.000 annual sales

Intervalo de arquivamento

Mensalmente, trimestralmente ou anualmente 

Prazo de entrega

One month after end of reporting period

Requisitos de faturamento eletrônico

Não obrigatório

Manutenção de registros

6 years

How-To Guides: New Brunswick SaaS VAT

Passo: 1 Limite

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

 

The CAD 30,000 threshold exists in law, but many non-resident SaaS and digital providers selling to Canadian consumers (including New Brunswick) must register even if they do not exceed CAD 30,000, due to the digital economy rules effective 1 July 2021. Voluntary registration is permitted below this threshold

Passo: 2 Registro de Empresas

Registered through the Canada Revenue Agency (CRA). Non-resident SaaS providers typically use the Simplified GST/HST Registration for Digital Economy Businesses.

Passo: 3 Número TIN/IVA

The GST/HST Registration Number (9-digit Business Number followed by RT0001) issued by the CRA.

Passo: 1 Taxa Padrão

In New Bruswick, the sales tax is 15% (consisting of 5% Federal GST and 10% Provincial component).

Passo: 2 Fórmula da Taxa

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

 

Tax Amount = Net Price X 15%

Passo: 3 Inversão do Sujeito Passivo (B2B)

Does not technically apply to the seller in the simplified regime. Instead, the seller is relieved of the obligation to collect tax if the buyer provides a valid GST/HST registration number

Passo: 1 Vender B2C

The seller must collect 15% HST from all non-registered consumers located in New Brunswick. Determination of location is based on the buyer’s billing address or IP address.

Passo: 2 Vender B2B

Tax is not charged if the business buyer provides a valid GST/HST number. If the buyer does not provide a number, they are treated as a consumer and tax must be collected.

Passo: 3 Requisitos da Fatura

As faturas devem incluir:
1. Supplier legal name (or trading name)
2. GST/HST registration number
3. Date of invoice
4. Total amount including tax
5. Description of the SaaS/service
6. Tax rate applied (15%).

Passo: 1 Intervalo de Declaração

Standard filing is Quarterly for most non-resident simplified registrants.

Passo: 2 Prazo de Declaração

The end of the month following the reporting period (e.g., Q1 due April 30th).

Passo: 3 Submissão

File electronically via the CRA My Business Account or the simplified GST/HST NETFILE portal. Payment is via electronic transfer or SWIFT.

Passo: 4 Manutenção de registros

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

PayPro Global Solução: Registro Simplificado e Representação Fiscal

Navigating New Brunswick’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.

Saiba mais sobre nossos serviços de MoR.

Perguntas frequentes

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Nossa equipe de especialistas em impostos sobre SaaS está aqui para ajudar. Entre em contato conosco hoje para uma consulta gratuita.

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