按地区划分的税率 Northwest Territories

选择地区

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。

西北地区不征收地区销售税，仅适用由Canada Revenue Agency (CRA) 管理的加拿大联邦5%的商品及服务税 (GST)。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CAD 30,000的门槛，就必须注册。申报频率由收入等级决定，从每月周期到每年周期不等，电子报税和付款在报告期结束后一个月内到期。

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Northwest Territories

Northwest Territories 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: Northwest Territories SaaS VAT

步骤：1 门槛

Effective July 1, 2021, Canada requires the following non-resident vendors to register for and collect thefederal GST/HST if their sales exceed CAD 30,000 in a 12-month period.

 

Registration is mandatory if your taxable supplies of digital services to Canadian consumers (B2C) exceed the imposed threshold.

步骤：2 商业注册

Register with the Canada Revenue Agency (CRA) via the “Simplified GST/HST” portal for non-resident digital service providers.

步骤：3 纳税人识别号/增值税号

You will be issued a GST/HST Registration Number by the CRA.

步骤：1 标准税率

The sales tax rate is 5% (Federal GST only). NWT has no Provincial Sales Tax (PST).

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)

Under the simplified regime, the Reverse Charge Mechanism applies to B2B sales. You do not charge GST to Canadian businesses that provide a valid GST/HST registration number.

 

步骤：1 B2C销售

You must charge 5% GST to all private consumers (non-registered individuals) located in NWT.

步骤：2 B2B销售

Do not charge GST if the buyer provides a valid GST/HST number. If no number is provided, the buyer is treated as a consumer and taxed at 5%.

步骤：3 发票要求

For simplified registrants, the invoice must show:
• Supplier name
• GST/HST Number
• Date of invoice
• Total amount paid/payable
• The amount of GST/HST charged (or a statement that the price includes GST/HST at 5%).

步骤：1 申报周期

Standard filing for simplified digital economy registrants is Quarterly (calendar quarters).

步骤：2 申报截止日期

The return and payment are due by the last day of the month following the end of the reporting period.

步骤：3 提交

Taxes are filed electronically via the CRA “My Business Account” or the “GST/HST NETFILE” portal. Payments can be made via SWIFT or Canadian financial institutions.

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 Northwest Territories’ 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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