按地区划分的税率 Nunavut

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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。

Nunavut 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.

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Nunavut

Nunavut 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

5.00%

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: Nunavut 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 if sales to non-registered Canadian consumers exceed this limit.

步骤：2 商业注册

Register through 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 Business Number (BN) with a GST/HST account is issued by the CRA.

步骤：1 标准税率

The sales tax rate is 5% GST (Federal Rate). 

 

 

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

步骤：1 B2C销售

You must charge 5% GST on all sales to private consumers (non-registrants) once the registration threshold is exceeded.

步骤：2 B2B销售

Do not charge GST if the business buyer provides a valid GST/HST registration number. If no number is provided, treat the sale as B2C and charge 5%.

步骤：3 发票要求

发票必须包含：
1. Supplier’s legal name and GST number.
2. Recipient’s name.
3. Date of invoice.
4. Description of SaaS services.
5. Total amount and tax amount (or state “Tax Included”).
6. Currency (CAD).

步骤：1 申报周期

Taxes should be filed quarterly or Annual (determined by the CRA at registration, usually quarterly for digital services).

 

步骤：2 申报截止日期

Filing deadlline is one month following the end of the reporting period (e.g., April 30th for the Q1 period ending March 31st).

步骤：3 提交

E-file via CRA My Business Account or the Simplified GST/HST portal. Payments made via wire transfer or online banking.

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 Nunavut’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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