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者第三方平台本身
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，而你的销售额大于3万加币，你就必须登记GST号。
如果你刚注册公司或者税号，预计销售额会超过3万加币一年，最好也先登记GST号。
如果你在亚马逊、沃尔玛等第三方平台或者自由平台销售的公司不是一个加拿大公司，是一个中国或者外国公司或个人，你也可以申请BN号码和GST号等税号。
申请BN号和GST号，只需要以下文件：
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