Tax rate by region Yukon

Select region

The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

The Yukon 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.

Mosaic image

Yukon

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

Official government link: Canada Revenue Agency

11.00%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

No reduced rate band for digital services

Tax applicable for

B2B and B2C

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

After CAD 30,000 in annual sales to Canadian consumers (non-residents)

Online registration possible

Yes

Local representative needed

No

Registration procedure

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

List of digital and electronic services liable for tax

Digital products and services delivered electronically (CRA)

Penalties

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

Registration threshold

CAD 30.000 annual sales

Filing interval

Annual, quarterly, or monthly by revenue tier

Filing deadline

One month after end of reporting period

E-invoicing requirements

Not mandatory

Record keeping

6 years

How-To Guides: Yukon SaaS VAT

Step: 1 Threshold

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. 

Step: 2 Business Registration

REgistration is managed by the Canada Revenue Agency (CRA). Non-residents can use the Simplified GST/HST Registration for digital economy businesses via the CRA website.

Step: 3 TIN/VAT Number

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

Step: 1 Standard Rate

The sales tax rate is 5% (Federal Goods and Services Tax). Yukon has no Provincial Sales Tax (PST) or Harmonized Sales Tax (HST).

Step: 2 Rate Formula

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

 

Tax Amount = Net Price X 5%

Step: 3 Reverse Charge (B2B)

It applies. Under the simplified regime, if a B2B buyer provides a valid GST/HST registration number, the non-resident SaaS provider does not charge tax. The buyer may be required to self-assess.

Step: 1 Selling B2C

Charge 5% GST to all private consumers in Yukon. A customer is presumed a consumer if they do not provide a valid GST/HST registration number.

Step: 2 Selling B2B

Do not charge GST if the buyer provides a valid Canadian GST/HST number and evidence of registration. Use the CRA’s online registry to verify numbers.

Step: 3 Invoice Requirements

Must include:

 

  • Supplier legal/operating name
  • GST/HST registration number (if standard registration)
  • date of invoice
  • total amount payable
  • clear indication of the tax amount (or that the price includes tax)

For B2B, the buyer’s GST/HST number should be recorded to justify the tax exemption.

Step: 1 Filing Interval

Quarterly filing for simplified registrants (based on a calendar year). Standard registrants file:

  • Monthly (revenue >$6M)
  • Quarterly ($1.5M–$6M)
  • Annually (<$1.5M).

Step: 2 Filing Deadline

Annual returns are generally due within six months after the end of the fiscal year (June 30). Monthly/Quarterly returns are due within one month after the period end.

Step: 3 Submission

File electronically via CRA My Business Account or GST/HST NETFILE. Payments made via online banking or the “My Payment” portal.

Step: 4 Record Keeping

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

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Yukon’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.

Learn more about our MoR services.

FAQ

Overwhelmed by SaaS sales tax compliance?

Our team of SaaS tax experts is here to help. Contact us today for a free consultation.

Talk to an Expert
Mosaic image
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 ja日本語 ko_KR한국어 en_USEnglish