按地区划分的税率 New Brunswick

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

Tax in New Brunswick: A Guide for SaaS Businesse

新不伦瑞克省采用统一的15%统一销售税 (HST)，完全由加拿大税务局 (CRA) 管理。该税率结合了联邦商品及服务税 (GST) 和省级销售税，形成单一税率。对于数字产品和电子服务的非居民供应商，一旦向加拿大消费者销售的年销售额超过 CAD 30,000，在简化的 GST/HST 框架下注册就成为强制性的。合规时间表与联邦层级保持一致——从每月到每年不等，具体取决于收入——申报和付款均在报告期结束后的一个月内到期。

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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.

官方政府链接： 加拿大税务局

15.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

Once exceeding CAD 30,000 in annual sales 

可在线注册

是

需要当地代表

否

注册流程

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

应纳税的数字和电子服务清单

Digital products and services delivered electronically 

罚款

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

failure to register: minimum CAD 250

注册门槛

CAD 30.000 annual sales

申报间隔

每月、每季度或每年 

申报截止日期

One month after end of reporting period

电子发票要求

非强制性

记录保存

6 years

How-To Guides: New Brunswick SaaS VAT

步骤：1 门槛

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

步骤：2 商业注册

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

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

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

步骤：2 税率公式

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

 

Tax Amount = Net Price X 15%

步骤：3 反向收费 (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

步骤：1 B2C销售

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.

步骤：2 B2B销售

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.

步骤：3 发票要求

发票必须包含：
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%).

步骤：1 申报周期

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

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

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 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

常见问题解答

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