卓信企業

申請加拿大稅號BN號及GST號

1.流媒體賣家

A non-resident vendor or a non-resident distribution platform operator vendor who sells taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?

A distribution platform operator who facilitates through your platform the supplies of taxable digital products or services, such as online music streaming or traditional services, to Canadian consumers and Canadian entities who are not registered under the normal GST/HST?

2.賣家在亞馬遜等第三方平臺銷售或者第三方平臺本身

A non-resident vendor or a non-resident distribution platform operator vendor who makes the supply of qualifying goods (also known as “qualifying tangible personal property supply”) including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?

自有平臺賣家（獨立站等）

A distribution platform operator who facilitates the supply of qualifying goods (also known as “qualifying tangible personal property supply”) through your platform including goods that are delivered or made available in Canada, such as goods located in a fulfillment warehouse or goods shipped to a purchaser in Canada?

短租或短租網站賣家

A supplier of taxable supplies of short-term accommodation in Canada or an accommodation platform operator that facilitates such supplies through your platform?

當你是上述賣家時，而你的銷售額大于3萬加幣，你就必須登記GST號。

如果你剛注冊公司或者稅號，預計銷售額會超過3萬加幣一年，最好也先登記GST號。

對于加拿大公司來說，公司注冊后一般都會申請Business Number（BN），有了這個BN號碼之后，才可以申請各種稅號。這些稅號包括進出口關稅號RM號，銷售稅號RT號，所得稅RC號，薪酬稅RP號，信息申報RZ號。如果你不清楚你要申請哪種稅號，一定要咨詢會計師或者財稅顧問，這些稅號一旦申請了，除了RM號，其他稅種就算你沒有產生稅款，都是要按照一定周期申報的。

如果你在亞馬遜、沃爾瑪等第三方平臺或者自由平臺銷售的公司不是一個加拿大公司，是一個中國或者外國公司或個人，你也可以申請BN號碼和GST號等稅號。

現階段對于跨境電商來說，如果你沒有雇傭任何人在加拿大，沒有在加拿大有實體地址，沒有實體經營，只是單純的使用加拿大的倉庫，或者直接發貨給加拿大的買家，你需要的只是BN號和GST號去清關以及代收代付銷售稅。

申請BN號和GST號，只需要以下文件：

營業執照（主體公司）

法人及股東身份證明

填寫一些公司及個人信息

通信地址和聯系方式（最好是加拿大的通信地址）