加拿大稅務和法規注意事項

重要： 本頁信息不構成稅務、法律或其他專業建議，也不得作為此類用途使用。如有任何疑問，您應咨詢您的專業顧問。

如果您在加拿大平臺開店，需要支付適用的稅費、目的國關稅和清關費用，才能將商品銷售給加拿大買家或者儲存在加拿大的中心。如果您的商品位于加拿大境外，在將其運送至位于加拿大境內的地址或中心之前，您或者您指定的代理必須是海關登記在案的進口商，并將該信息登記在報關單上。

非居民進口商要求

位于加拿大境外、將商品進口到加拿大以便在 Amazon.ca 站點上銷售的賣家將被加拿大邊境服務局視為非居民進口商。加拿大邊境服務局和加拿大稅務局將通過稅號與所有企業進行互動。非居民進口商必須從加拿大稅務局獲得稅號，然后才能將商品進口到加拿大。稅號 (BN) 有 15 位，其中 9 個數字用于標識企業，2 個字母用于標識項目，另有 4 個數字用于標識賬戶。

您可以注冊稅號，或者向現有的稅號添加進出口賬戶，詳情請致電 1-800-959-5525。您還可以通過在線注冊或填寫 RC1 表格申請稅號 (BN) 獲得稅號。表格填寫完畢后，請提交給最近的稅務中心。加拿大邊境服務局 (CBSA) 收到您的申請表后，會立即免費為您提供賬戶。您必須在海關單證上填寫您的進出口賬戶。此項規定適用于進口至加拿大的大多數貨物。您的進出口賬戶只能用于開展進口或出口活動。

關稅與稅率制度

大多數進口商品的稅率為 5%。如需征收關稅，則關稅將計入商品價值中，然后依據此金額征收稅費（本質上來說，關稅也需納稅）。您有責任遵守所有的加拿大海關法律法規，包括適用的關稅和稅收規定。

聯邦和省的

加拿大的銷售稅有三種：

1. 聯邦商品及服務稅 (GST)

2. 省銷售稅

3. 統一 (HST)，是 GST 與 PST 的結合體

下表列出了各省和各地區適用的稅費

當您在 Amazon.ca 上銷售商品時，可能需要繳納 GST、HST 或省銷售稅，具體取決于您和您銷售的商品是否符合聯邦或省的銷售稅要求。【即使您在加拿大或特定省份沒有實體店鋪，您可能也需要收取 GST、HST 或省銷售稅】。

我們在下方提供了加拿大稅務局和省稅務機關的網站鏈接，供您參考。這些網站包含的信息可幫助您確定是否需要收取銷售稅。如有任何疑問，您還應咨詢您的專業顧問。

GST/HST/省登記

要在加拿大對所售商品收取稅費，您必須通過加拿大稅務局登記 GST/HST。您向加拿大稅務局繳納銷售稅的頻率取決于您在加拿大的年銷售額。Amazon.ca 上的低銷量賣家一般每年申報一次，意味著他們需要按年申報為進口商品支付的稅款。

您可以通過加拿大稅務局和省稅務機關自行登記。如果您是進口商，加拿大稅務局授予您進口商編號之后，會向您發送一份調查表，您需要完成并返回這份調查表。完成 GST/HST 登記的時間大約是在提交表格后的 6 到 8 周內，但通常登記日會追溯到申請當日，以使您能夠就所有進口商品享受全額抵免。

如果您需要在不支持收取 HST 的省份收取，那么您需要在這些省份單獨登記省。

有關在加拿大登記 GST/HST 和省銷售稅的更多信息，您可以使用以下聯系信息：

加拿大稅務局 - 有關加拿大 GST/HST 的更多信息，請訪問加拿大稅務局網站或致電 1-800-959-5525。

【不列顛哥倫比亞省】 - 有關不列顛哥倫比亞省 PST 的更多信息，請訪問不列顛哥倫比亞省政府網站。

【馬尼托巴】 - 有關馬尼托巴 PST 的更多信息，請訪問馬尼托巴政府網站。

【魁北克省】 - 有關魁北克省 QST 的更多信息，請訪問 魁北克省稅務局。

【薩斯喀徹溫省】 - 有關薩斯喀徹溫省 PST 的更多信息，請訪問薩斯喀徹溫省政府網站。

Canada tax and regulatory considerations

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have any questions.

If you sell products in Canada, you are responsible for paying any applicable taxes, destination duties, and customs clearance fees before your product can be sold to Canadian residents or stored in an Amazon center. If your products are located outside of Canada before you ship them to a Canadian address or to our fulfillment center, you or your designated agent must act as Importer of Record and be reported as such on customs declarations.

Non-resident importer requirements

Sellers who are located outside of Canada who import goods into Canada for sale on the Amazon.ca site are considered to be non-resident importers by the Canada Border Services Agency. The Canada Border Services Agency and Canada Revenue Agency interact with all businesses through business numbers. A non-resident importer must obtain a Business Number from the Canada Revenue Agency prior to importing goods into Canada. The business number (BN) has 15 digits: nine numbers to identify the business, plus two letters and four numbers to identify the program and each account.

You can register for a business number, or add an import-export account to an existing business number, by calling 1-800-959-5525. You may also obtain a business number by registering online or by completing Form RC1, Request for a Business Number (BN). Send the completed form to your nearest Tax Center. The Canada Border Services Agency (CBSA) will give you an account free of charge as soon as they receive the form. You must provide your import-export account on your customs documents. This applies to most shipments that enter Canada. You only use your import-export account for importing or exporting.

Tariff and duty rates system

Most imported goods are subject to tax at a rate of 5 percent. If duty is applicable, duty is added to the value of the goods and that is the amount that tax is charged on (essentially, you also pay tax on duty). It is your responsibility to comply with all Canada Customs laws and regulations, including applicable duty and tax requirements.

Federal and Provincial Sales Taxes

There are three types of sales taxes in Canada:

1. The Federal Goods and Services Tax (GST)

2. Provincial Sales Tax

3. Harmonized Sales Tax (HST), which combines GST and PST

The table below describes which taxes are applicable in each province and territory

Sales Tax Type	Provinces/Territories
GST Only	Alberta (5% GST) Nunavut (5% GST) Northwest Territories (5% GST) Yukon (5% GST)
GST and PST	British Columbia (5% GST + 7% PST) Manitoba (5% GST + 7% PST) Quebec (5% GST + 9.975% QST) Saskatchewan (5% GST + 6% PST)
HST	Ontario (13%) New Brunswick (15%) Newfoundland (15%) Nova Scotia (15%) Prince Edward Island (15%)

When you make a sale on Amazon.ca, the sale may be subject to GST, HST, or Provincial sales tax depending on whether you and the product you sell meet federal or provincial sales tax requirements. You may be required to collect GST, HST, or provincial sales tax even if you do not have a physical presence in Canada or a particular province.

We have provided links to Revenue Canada and provincial tax authorities below for your reference. Those websites contain information that will help you determine if you are required to collect sales tax. You should also consult your professional advisers if you have any questions.

GST/HST/Provincial Sales Tax registration

To collect federal sales tax on your sales in Canada, you must register for GST/HST with Revenue Canada. The frequency in which you remit sales tax to Revenue Canada is determined by your annual sales in Canada. Lower-volume sellers on Amazon.ca will generally fall in the category of a yearly filer, meaning once a year they are required to report the amount of tax you paid on your imports.

You can register yourself with the Canada Revenue Agency and provincial tax authorities. If you are an importer, after your importer number is issued, you will receive a questionnaire from the Canada Revenue Agency to complete and return. GST/HST registration will be completed approximately six to eight weeks after the form has been submitted but is usually backdated to the date of application to allow you full credit on all imports.

You will need to separately register for Provincial sales tax in non-HST provinces if you are required to collect sales tax in those provinces.

For more information about registering for GST/HST and provincial sales tax in Canada, you can use the contact information below:

Canada Revenue Agency - For further information on GST/HST in Canada, visit the Canada Revenue Agency website or call the agency at 1-800-959-5525.

British Columbia - For information about PST in British Columbia, visit the Government of BC website.

Manitoba - For information about PST in Manitoba, visit the Government of Manitoba website.

Quebec - For information about QST in Quebec, visit Revenu Quebec.

Saskatchewan - For information about PST in Saskatchewan, visit the Government of Saskatchewan website.

點擊咨詢現在有哪些新興平臺值得關注 >>>

特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發表后的30日內與ESG跨境電商聯系。