跨境电商申请加拿大税号须知（BN号及GST号申请）

Canadada加拿大税务局 Revenue Agency
(CRA)从2021年7月1日起，发布的新法令规定，非居民卖家需要申请销售税号Goods and Services Tax /
Harmonized Sales Tax（GST / HST），我直接复制粘贴税务局原文中的定义，简单翻译一下一些符合跨境电商的情况。

流媒体卖家

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?

卖家在亚马逊等第三方平台销售或第三方平台本身

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?

自有平台卖家(独立站 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?

短租或短租网站卖家

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

当你是上述卖家时，你的销售额超过3万加元，你必须注册GST号码。

假如您刚刚注册了公司或税号，预计销售额将超过3万加币一年，最好先注册GST号。

对于加拿大公司来说，公司注册后一般会申请businesss
Number（BN），有了这个BN号，就可以申请各种税号了。这些税号包括进出口关税号RM号、销售税号RT号、所得税RC号、工资税RP号、信息申报RZ号。如果你不知道你想申请什么样的税号，你必须咨询会计师或财务和税务顾问。一旦申请了这些税号，除了RM，即使你没有税，其他税也应该按照一定的周期申报。

如果你在亚马逊、沃尔玛等第三方平台或自由平台上销售的公司不是加拿大公司，而是中国或外国公司或个人，你也可以申请BN号和GST号等税号。

在这个阶段，对于跨境电子商务，如果你没有雇佣任何人在加拿大，没有实体地址，没有实体业务，只是使用加拿大仓库，或直接交付给加拿大买家，你只需要BN和GST清关和支付销售税。

申请BN号和GST号只需要以下文件：

营业执照(主要公司)

法人及股东身份证明

填写一些公司和个人信息

通信地址和联系方式(最好是加拿大的通信地址)