按地区划分的税率 Saskatchewan

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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。

Saskatchewan enforces a dual sales tax structure, layering a 6% Provincial Sales Tax (PST) on top of Canada’s federal 5% Goods and Services Tax (GST) for an 11% combined effective rate on telecommunications, streaming services, and digital goods. While the federal GST mandates a CAD 30,000 threshold, the provincial PST requires non-resident digital suppliers to register via the Saskatchewan eTax Services (SETS) portal starting from their very first taxable transaction. Depending on total tax volume, provincial filings run on monthly, quarterly, or annual schedules, with returns and payments strictly due by the 20th day of the month following the reporting period.

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Saskatchewan

Saskatchewan applies a 6% Provincial Sales Tax (PST) on top of the federal 5% GST. Combined effective rate: 11%. Saskatchewan PST applies to telecommunications, audio/video streaming services, and certain digital goods.

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

Federal GST: CAD 30,000 annual.

SK PST: businesses making taxable sales must register (no de minimis for non-residents per SK PST rules).

可在线注册

是

需要当地代表

否

注册流程

Federal GST via CRA online; SK PST via SETS (Saskatchewan eTax Services)

应纳税的数字和电子服务清单

Audio/video streaming, telecommunications, digital goods (SK PST)

罚款

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

SK PST: penalties per provincial Revenue and Financial Services Act

注册门槛

CAD 30.000 (federal GST); SK PST applies on first taxable sale for non-residents

申报间隔

Federal GST: by revenue tier.

SK PST: monthly, quarterly, or annual by average tax remitted

申报截止日期

Federal: one month after period end.

SK PST: 20th of month following reporting period

电子发票要求

非强制性

记录保存

  • 5-6 years per SK PST regulations
  • 6 years federal GST (CRA)

How-To Guides: Saskatchewan Island 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.

• Provincial (PST): $0 CAD (No threshold). Non-resident vendors of “electronic distribution services” or SaaS must register before the first sale to a Saskatchewan resident.
• Federal (GST): $30,000 CAD over four consecutive quarters for non-residents selling digital services.

步骤：2 商业注册

Registration is performed via the Saskatchewan Electronic Tax Service (SETS) for PST. Federal GST registration is done through the Canada Revenue Agency (CRA).

步骤：3 纳税人识别号/增值税号

• PST Number: Issued by the Saskatchewan Ministry of Finance.
• GST/HST Number: Issued by the CRA.

步骤：1 标准税率

The sales tax rate is:
• PST: 6%
• GST: 5%
• Combined: 11%

步骤：2 税率公式

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

 

Tax Amount = Net Price X 14%

步骤：3 反向收费 (B2B)

• GST: Applies. Non-resident vendors under the “simplified” regime do not charge GST to B2B customers who provide a valid GST number.
• PST: Generally does not apply to SaaS. In Saskatchewan, PST must be collected from businesses (B2B) on SaaS/computer services unless the buyer is purchasing for resale.

步骤：1 B2C销售

Collect both 5% GST and 6% PST (total 11%) from private consumers.

步骤：2 B2B销售

• GST: If the buyer provides a valid GST ID, the seller does not charge GST. The buyer is responsible for self-assessment.
• PST: The seller must charge 6% PST even to business buyers, as SaaS is considered a taxable service for the end-user in Saskatchewan.

步骤：3 发票要求

发票必须包含：

• Supplier legal name and PST/GST numbers.
• Customer name and address.
• Date of invoice/transaction.
• SaaS/服务的描述。
• Total amount and a breakdown of GST and PST charged separately.
• Currency (if not CAD, the exchange rate used).

步骤：1 申报周期

Taxes are filed monthly, quarterly, or annually (determined by the Ministry of Finance based on sales volume).

步骤：2 申报截止日期

• Electronic: Last day of the month following the period.
• Paper: 20th of the month following the period.

步骤：3 提交

• PST: Filed via SETS (Saskatchewan Electronic Tax Service). Payments via EFT, wire, or online banking.
• GST: Filed via CRA My Business Account.

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 Saskatchewan’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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