按地区划分的税率 Nova Scotia

选择地区

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。

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.

马赛克图像

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.

官方政府链接： 加拿大税务局

14.00%

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

CRA 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 (CRA)

罚款

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

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: Nova Scotia 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.

 

Registration is mandatory once this threshold is exceeded.

步骤：2 商业注册

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

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

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%).

步骤：2 税率公式

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

 

Tax Amount = Net Price X 5%

 

步骤：3 反向收费 (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.

步骤：1 B2C销售

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).

步骤：2 B2B销售

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

步骤：3 发票要求

必须包含：
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).

步骤：1 申报周期

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

步骤：2 申报截止日期

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

步骤：3 提交

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

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 they relate.

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

常见问题解答

不堪SaaS销售税合规的重负？

我们的SaaS税务专家团队随时为您提供帮助。立即联系我们，享受免费咨询。

咨询专业顾问
马赛克图像
zh_CN简体中文
en_USEnglish es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська ja日本語 ko_KR한국어 zh_CN简体中文