按地区划分的税率 British Columbia

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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 British Columbia: A Guide for SaaS Businesse

British Columbia features a layered sales tax structure where a 7% Provincial Sales Tax (PST) is applied alongside Canada’s federal 5% Goods and Services Tax (GST), resulting in a combined effective rate of 12% on digital products and services. For digital suppliers, compliance requires navigating two separate systems: the federal GST has an annual registration threshold of CAD 30,000, while the provincial PST mandates registration via the eTaxBC portal once taxable sales in British Columbia exceed CAD 10,000 over a 12-month period. Filing frequencies for both taxes scale with revenue, with BC PST returns and payments due on the final day of the month following the close of the reporting period.

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British Columbia

British Columbia layers a 7% Provincial Sales Tax (PST) on top of the federal 5% GST. BC PST applies to digital products including software, music, e-books, website design, web hosting, and subscription fees.

官方政府链接： 加拿大税务局

12.00%

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

Federal GST: Once exceeding CAD 30,000 annual;

BC PST: CAD 10,000 in taxable sales annual

可在线注册

是

需要当地代表

否

注册流程

Federal GST via CRA online; BC PST via eTaxBC 

应纳税的数字和电子服务清单

Software, music, e-books, website design, web hosting, subscription fees ; plus federal GST digital products

罚款

Federal: late filing 1% + 0,25%/month.

BC PST: penalties for non-compliance per BC PST Act

注册门槛

CAD 30.000 (federal GST); C

AD 10.000 (BC PST)

申报间隔

Federal GST: annual/quarterly/monthly by revenue.

BC PST: monthly, quarterly, semi-annual, or annual by revenue

申报截止日期

Federal: one month after period end.

BC PST: last day of the month following the reporting period.

电子发票要求

非强制性

记录保存

5 years per BC PST Act + 6 years per federal GST/HST (CRA)

How-To Guides: British Columbia 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
• GST (Federal): $30,000 CAD in a 12-month period from sales to Canadian consumers (B2C). Registration is mandatory once exceeded.
• PST (BC Provincial): $10,000 CAD in a 12-month period from sales of software/telecom services to BC residents. Mandatory for non-residents.

步骤：2 商业注册

• GST: Canada Revenue Agency (CRA) via the “Simplified GST/HST” portal for non-resident digital service providers.
• PST: BC Ministry of Finance via the eTaxBC portal.

步骤：3 纳税人识别号/增值税号

• GST Number: 9-digit Business Number (BN) with “RT” program identifier
• PST Number: 11-character ID

步骤：1 标准税率

The sales tax rate in British Columbia is:

• GST: 5% (Federal)
• PST: 7% (Provincial)
• Total Tax: 12%

步骤：2 增值税计算公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 12%
(Calculated as $5\% + 7\%$, not compounded).

步骤：3 反向收费 (B2B)

• GST: Does not apply to B2B if the buyer provides a valid GST registration number. The buyer “self-assesses” if they are not using the SaaS for commercial activity.
• PST: No formal “reverse charge” for non-residents; if the vendor is registered, they must collect it from businesses unless a specific exemption certificate is provided.

步骤：1 B2C销售

Always charge 5% GST and 7% PST. You must obtain two pieces of non-conflicting evidence (e.g., IP address, billing address) that the buyer is in BC.

步骤：2 B2B销售

• GST: Do not charge GST if the buyer provides a valid GST/HST registration number. Maintain a record of the buyer’s number.
• PST: You must charge 7% PST unless the buyer provides a PST Registration Number or a completed Certificate of Exemption (e.g., for software purchased for resale).

步骤：3 发票要求

发票必须包含：
1. Supplier legal name
2. GST and PST registration numbers
3. Date of issue
4. Description of service (SaaS)
5. Total amount
6. Breakdown of GST (5%) and PST (7%) amounts.

步骤：1 申报周期

• GST: Usually Quarterly or Annually (set by CRA upon registration).
• PST: Monthly, Quarterly, or Semi-Annually based on tax volume.

步骤：2 申报截止日期

• GST: One month after the end of the reporting period.
• PST: The last day of the month following the end of the reporting period.

步骤：3 提交

• GST: Electronically via CRA My Business Account or Simplified GST/HST portal.
• PST: Electronically via eTaxBC. Payments via Electronic Funds Transfer (EFT) or wire.

步骤：4 记录保存

Minimum 6 years from the end of the last tax year they relate to.

PayPro Global 解决方案：简化注册与财政代表

Navigating British Columbia’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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