加拿大跨省销售的税务问题，你知道吗？

FCH

你应该向以下省份的顾客收取ＨＳＴ：Nova Scotia, New Brunswick, Newfoundland/Labrador

ＧＳＴ：B.C., Alberta, Saskatchewan, Manitoba, Ontario, Quebec, P.E.I., Northwest Territories, Nunavut, Yukon

ＰＳＴ：for orders shipped to customers in your own province (unless your “home” province or territory is Alberta, the Northwest Territories, Nunavut or Yukon which have no PST/RST)

但是ＰＳＴ比较复杂一些，因为各省情况不一，大致上做个总结，就是：

BC – GST & PST
Alberta – GST
Saskatchewan – GST & PST voluntarily (unless is home province)
Manitoba – GST & PST
Ontario – GST & RST if have a “business presence” (unless is home province)
Quebec – QST
New Brunswick – HST
Nova Scotia – HST
Newfoundland & Labrador – HST
Prince Edward Island – GST & PST voluntarily (unless is home province)
Northwest Territories – GST
Nunavut – GST
Yukon – GST
(*In your home province, registration for PST/RST is mandatory if you are selling taxable goods and/or services.)

FCH

各省的税率又是多少呢？截至２００８年１月的资料：

PROVINCIAL GST/HST/PST Rates

Province	GST/HST Rate (%)	PST Rate (%)	Combined Rate (%)
Alberta	5	not applicable	5
British Columbia	5	7	12
Manitoba	5	7	12
New Brunswick	13	not applicable	13
Newfoundland & Labrador	13	not applicable	13
Northwest Territories	5	not applicable	5
Nova Scotia	13	not applicable	13
Nunavut	5	not applicable	5
Ontario	5	8	13
Prince Edward Island	5	10 *	15.5 *
Quebec	5	7.5 *	12.875 *
Saskatchewan	5	5	10
Yukon Territory	5	not applicable	5

* In Quebec and Prince Edward Island only, the GST is included in the provincial sales tax base. You are also charged PST on GST, hence the higher than expected combined rate.

zhangyl

PEI的税对于本省居民和外省居民是不一样的。

对PEI的居民税率14%，外省居民16%。（2007年）

对于08年应该相应都减1%。

一般购物时，都询问是哪里来的，这样你的税率区别就出来了。呵呵！

xwrs2000

再复杂也不如印度的税复杂呀。

FCH

再复杂也不如印度的税复杂呀。
xwrs2000 发表于 2011-7-25 06:47

                               
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这个还真不晓得。简单说说?

Daiwen

确实复杂

Daiwen

比如说，我在NB省注册公司，可以销售到其它省去而不需要在当地再注册了，对吗？