按地区划分的税率 Yukon

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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。

育空地区不征收属地销售税，仅适用加拿大联邦5%的商品及服务税（GST），该税由加拿大税务局（CRA）管理。在简化的GST/HST框架下，数字产品和电子服务的非居民供应商一旦其对加拿大消费者的年度销售额达到30,000加元的门槛，就必须注册。申报频率由收入等级决定——从每月到每年周期不等——电子报税和付款必须在报告期结束后一个月内完成。

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Yukon

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

官方政府链接： 加拿大税务局

11.00%

电子产品和服务增值税/销售税率

税率降低的产品类别

No reduced rate band for digital services

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

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

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

Annual, quarterly, or monthly by revenue tier

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: Yukon 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. 

步骤：2 商业注册

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.

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

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

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)

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.

步骤：1 B2C销售

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.

步骤：2 B2B销售

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.

步骤：3 发票要求

必须包含：

 

  • 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.

步骤：1 申报周期

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

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

步骤：2 申报截止日期

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.

步骤：3 提交

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

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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