2026 非居民卖家加拿大 GST/HST 申报：截止日、进项税抵扣与简化制度 | Crossborder Tax Tool
更新于 2026-08-23
向 CRA 按每个申报期提交 GST/HST 报表。多数按年申报的企业须在财年结束后 3 个月内申报并缴款（上市金融机构为 6 个月；部分 12 月 31 日年结的个体户申报截止为 6 月 15 日）。月度、季度申报者在期结束后 1 个月申报并缴款。申报加拿大应税供应收取的 GST/HST、抵扣 ITC、缴纳净额。逾期罚款和利息以 CRA 公布为准。不要把欧盟 OSS 规则当成加拿大申报规则。
不确定这些规则是否适用于你？
谁需要在加拿大提交 GST/HST 报表
Non-resident sellers who register for GST/HST must file returns with the CRA. Registration is required if you make taxable supplies in Canada and exceed the C$30,000 small-supplier threshold over four consecutive quarters. Voluntary registration is available below the threshold, allowing you to claim ITCs on Canadian expenses.
Non-resident sellers without a permanent establishment in Canada can choose between the simplified filing regime (annual, flat-rate) and the regular regime (annual or quarterly, with ITCs). The choice is made at registration on Form RC1 and cannot be changed without CRA consent.
GST vs HST：各省税率差异
Canada has a 5% federal GST. Five provinces (Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, Prince Edward Island) have harmonized their provincial sales tax into HST, ranging from 13% to 15%. When selling into HST provinces, you charge HST at the destination rate; when selling into non-HST provinces, you charge 5% GST.
Quebec charges QST (9.975%) separately from GST. British Columbia charges PST (7%) on top of GST. Alberta, Nunavut, NWT and Yukon charge only the 5% GST. Your GST/HST return must correctly separate supplies by destination province.
非居民如何申请进项税抵扣
Under the regular filing regime, you can claim ITCs for GST/HST paid on expenses related to your Canadian commercial activities: accounting and legal fees, shipping within Canada, advertising directed at Canadian consumers, and software used for Canadian sales. You need documentary evidence — a tax invoice showing the supplier's GST/HST number and the tax amount.
ITCs must be claimed within 4 years of the return due date. Under the simplified regime, you cannot claim any ITCs — the flat rate of 2–4% of taxable supplies is your total remittance. If your Canadian expenses are significant, the regular regime is usually more beneficial.
申报截止日与缴款时间表
Most annual filers: file and pay 3 months after fiscal year-end (a 31 December corporation is due 31 March). Quarterly and monthly filers: one month after the period ends. Listed financial institutions generally have 6 months. Confirm the date in your CRA account.
Instalment payments may be required for large registrants. All amounts must be reported in Canadian dollars — use the Bank of Canada rate on the transaction date. Keep exchange rate records for at least 6 years.
处罚与自愿披露计划
Late filing penalty: 1% of balance owing, plus 0.25% per month (max 12 months = 4% total). Repeat offenders: 5% + 1% per month (max 20 months = 25%). Late payment interest: CRA prescribed rate, at the CRA prescribed rate then in force (compounded as CRA publishes; check the current rate table). Gross negligence penalty: 25% of understated tax plus 50% of understated penalty.
If you discover errors after filing, the CRA Voluntary Disclosures Program (VDP) can reduce or eliminate penalties if you come forward before the CRA initiates an audit. This is particularly relevant for non-resident sellers who under-reported Canadian taxable supplies in prior periods.
人在海外怎么向 CRA 缴 GST/HST
提交 GST/HST 报表与缴纳净税是两步。加拿大税务局（CRA）通常要求以加元支付。非居民卖家往往需要加元账户细节，或其他 CRA 接受的汇款路径，而不是仅本国银行账户。
请使用 CRA 官网列出的 GST/HST 付款方式。若需要加元账户细节或把平台收款透明换汇，Wise Business 等多币种企业账户是可选工具。本站不代缴税；资格由服务商决定。
核对依据
本文按以下一手资料整理。规则会变化，请在行动前打开原文确认最新版本。
常见问题
非居民如何申请进项税抵扣（ITC）？+
注册 GST/HST 的非居民卖家可以申请与加拿大商业活动相关的支出所付 GST/HST 的进项税抵扣。符合条件的支出包括：加拿大税务合规的会计和法律费用、加拿大境内的运费和物流、面向加拿大消费者的广告、以及用于加拿大销售的软件/订阅。申请 ITC 需要书面证据——显示供应商 GST/HST 注册号和税额的税务发票。ITC 须在报表截止日后 4 年内申请。
GST/HST 报表截止日是什么？+
多数按年申报者须在财年结束后 3 个月内申报并缴款。月度、季度申报者在期结束后 1 个月办理。上市金融机构一般为财年后 6 个月。部分 12 月 31 日年结的个体户缴款截止 4 月 30 日、申报截止 6 月 15 日。以 CRA 账户显示的日期为准。
非居民卖家可以使用简化申报制度吗？+
可以。未在加拿大经营业务（无常设机构）的非居民卖家可以使用简化 GST/HST 注册和申报制度。在此制度下：您按年申报而非按季；您无需在销售中收取 GST/HST（而是根据总销售额缴纳固定税率）；固定税率因省而异（通常为应税供应的 2-4%）。但在简化制度下不能申请 ITC。如果您的加拿大支出较大，常规申报制度可能更有利。您在注册时通过在 RC1 表格上注明选择来选用简化制度。
GST/HST 申报中如何处理汇率差异？+
所有 GST/HST 金额须以加元（CAD）报告。对于外币交易，使用加拿大银行交易当日的汇率。CRA 接受：(1) 交易当日的实际汇率；(2) 加拿大银行日均汇率；或 (3) 认可金融机构的合理汇率。您须逐笔转换——不能使用年平均汇率。对于 FBA 卖家，应税供应日期为向加拿大客户交付的日期。汇率使用记录须保留至少 6 年。
逾期或不正确的 GST/HST 申报有什么处罚？+
逾期申报罚款：应付余额的 1%，加每完整逾期月 0.25%（最多 12 个月），总计最高 4%。重复违规者（过去 3 年中已被处罚）：5% + 每月 1%（最多 20 个月 = 25%）。逾期付款利息：CRA 规定利率，按 CRA 当时公布的规定利率计（复利方式以 CRA 公布为准；请查现行利率表）。严重过失罚款：少报税额的 25% 加少报罚款的 50%，适用于 CRA 认定错误为故意或严重过失的情况。通过自愿披露计划（VDP）主动更正错误可以在 CRA 启动审计前减少或免除罚款。
非居民卖家怎么向 CRA 缴纳 GST/HST？+
用 CRA 接受的方式以加元缴纳净税（见 Canada.ca GST/HST 付款说明）。非居民卖家常用能持有加元账户细节的多币种企业账户，换汇后汇给 CRA。务必确认官方付款渠道。本站不处理付款。