按地区划分的税率 Ontario

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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。

Ontario operates under a unified 13% Harmonized Sales Tax (HST) administered federally by the Canada Revenue Agency (CRA), which blends the federal GST and the provincial sales tax component. Non-resident suppliers of digital products and electronic services are required to register under the simplified GST/HST framework once their annual sales to Canadian consumers reach the CAD 30,000 threshold. Electronic filings and payments scale dynamically—ranging from monthly to annual cycles based on business revenue—with all returns due within one month following the close of the reporting period.

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Ontario

Ontario is a Harmonized Sales Tax (HST) province at 13%, administered federally by the Canada Revenue Agency.

官方政府链接： 加拿大税务局

13.00%

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

 

如果超出此阈值，则必须进行注册。

步骤：2 商业注册

Register via the CRA’s Business Registration Online (BRO) portal. Non-residents typically use the Simplified GST/HST Registration for digital products and services.

步骤：3 纳税人识别号/增值税号

You will be issued a Business Number (BN) with a GST/HST Program Account (RT) suffix (e.g., 123456789 RT 0001) by the Canada Revenue Agency.

步骤：1 标准税率

The sales tax rate is 13% (Harmonized Sales Tax – HST) for Ontario-based customers.

步骤：2 税率公式

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

 

Tax Amount = Net Price X 13%

 

步骤：3 反向收费 (B2B)

Under the simplified regime, the Reverse Charge Mechanism applies to B2B sales. If a business customer provides a valid GST/HST registration number, the non-resident seller must not charge the tax. The buyer is responsible for self-assessing if the service is for non-commercial use.

 

步骤：1 B2C销售

You must charge the 13% HST to private consumers (non-registered individuals) based in Ontario. Use the billing address or IP address to determine the customer’s location.

步骤：2 B2B销售

Tax is not charged if the buyer provides a valid GST/HST registration number. You must verify this number using the CRA’s online registry.

步骤：3 发票要求

发票必须包含：

 

  • Supplier business name
  • GST/HST Registration Number
  • 签发日期
  • Description of service
  • Total amount (including tax)
  • Statement indicating the tax rate (13%) or that the price includes HST.

步骤：1 申报周期

Default is Quarterly for the simplified digital economy regime.

 

步骤：2 申报截止日期

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

步骤：3 提交

File through GST/HST NETFILE using the simplified return. Payments are made via the CRA “My Payment” portal or wire transfer for non-residents.

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 Ontario’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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