加拿大税务相关
Canada Revenue Agency (CRA) 税务咨询电话 1-800-959-8287
GST Goods and Services Tax 商品及服务税 联邦版本的增值税
HST Harmonized Sales Tax 统一销售税 大多数省份都有省级版本的增值税，称为 PST 或 QST。一些省份将其增值税与商品及服务税结合起来创建统一销售税 (HST)
费率
5% (GST) in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon.
13% (HST) in Ontario. 15% (HST) in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island.
required to charge
12% HST to consumers in BC;
13% to consumers in ON, NB and Nfld;
15% to consumers in NS;
5% to consumers in all other provinces and territories.
if you are doing more then $30,000 in Canadian sales per year.
根据CRA的定义，“supplies”这个词指的是 实物商品，虚拟商品，以及 服务
according to document b-090, Sec III, Example 9, web-hosting is considered a service.
根据文档 b-090，第 III 节，示例 9，网络托管被视为一项服务。
According to document b-103, Sec 5, XI, Example 105 the hosting service “supply” is considered to be “made” in the province of the customer’s address. And according to that same document in Sec 1, 1st paragraph, 1st line, we are required to charge tax based on the rate in the province that the supply is deemed to be “made”.
B-090
http://www.cra-arc.gc.ca/E/pub/gm/b-090/b-090-e.html
B-103
http://www.cra-arc.gc.ca/E/pub/gm/b-103/