{"id":900998,"date":"2026-06-26T23:06:19","date_gmt":"2026-06-26T23:06:19","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900998&amp;lang=zh"},"modified":"2026-06-26T23:06:19","modified_gmt":"2026-06-26T23:06:19","slug":"gst","status":"publish","type":"page","link":"https:\/\/truenorthtaxes.ca\/zh\/gst\/","title":{"rendered":"2026\u5e74GST\u4ed8\u6b3e\u65e5\u671f\uff1aCRA\u9000\u7a0e\u65e5\u7a0b\u5b8c\u6574\u6307\u5357"},"content":{"rendered":"\n<p 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wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/truenorthtaxes.ca\/zh\/gst-calculator\/\" style=\"border-radius:10px\">GST\u8ba1\u7b97\u5668<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/truenorthtaxes.ca\/zh\/gst-relief-payment\/\" style=\"border-radius:10px\">\u989d\u5916GST\u8865\u5145\u4ed8\u6b3e<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:94px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">2026\u5e74GST\/HST\u9000\u7a0e\u7684\u4ed8\u6b3e\u65e5\u671f\u4e3a<strong>1\u67085\u65e5\u30014\u67082\u65e5\u30017\u67083\u65e5\u548c10\u67085\u65e5,2026\u5e74<\/strong>\u3002\u4ece2026\u5e747\u67083\u65e5\u8d77,\u4ed8\u6b3e\u5c06\u6839\u636e\u5168\u65b0\u7684\u52a0\u62ff\u5927\u98df\u54c1\u53ca\u751f\u6d3b\u5fc5\u9700\u54c1\u798f\u5229(CGEB)\u53d1\u653e,\u91d1\u989d\u589e\u52a025%\u3002\u53e6\u5916\u8fd8\u6709\u4e00\u7b14\u4e00\u6b21\u6027\u8865\u5145\u4ed8\u6b3e,\u4ece2026\u5e746\u67085\u65e5\u5f00\u59cb\u53d1\u653e\u3002<\/p>\n\n\n\n<div class=\"wp-block-uagb-inline-notice uagb-inline_notice__align-left uagb-block-518b39fa\" id=\"paymentdate\"><button class=\"uagb-notice-close-button\" type=\"button\" aria-label=\"Close\"><\/button><h4 class=\"uagb-notice-title\"><strong>\u4e0b\u4e00\u6b21GST\/CGEB\u4ed8\u6b3e\u65e5\u671f:<\/strong><\/h4><div class=\"uagb-notice-text\">\n<p class=\"wp-block-paragraph\"><strong>2026\u5e747\u67083\u65e5<\/strong> \u2014\u2014 \u5168\u65b0\u52a0\u62ff\u5927\u98df\u54c1\u53ca\u751f\u6d3b\u5fc5\u9700\u54c1\u798f\u5229(CGEB)\u7684\u9996\u6b21\u4ed8\u6b3e,\u91d1\u989d\u589e\u52a025%\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div style=\"height:89px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u6587\u5168\u9762\u4ecb\u7ecd2026\u5e74\u7684\u4ed8\u6b3e\u65e5\u671f\u3001\u5411\u65b0CGEB\u8ba1\u5212\u7684\u8fc7\u6e21\u3001\u8d44\u683c\u6761\u4ef6\u3001\u6700\u65b0\u4ed8\u6b3e\u91d1\u989d\u53ca\u76f8\u5173\u4fe1\u606f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3GST\/HST\u9000\u7a0e\u53ca\u5176\u66ff\u4ee3\u8ba1\u5212<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>GST\/HST\u9000\u7a0e<\/strong>\u662f\u52a0\u62ff\u5927\u653f\u5e9c\u53d1\u653e\u7684\u4e00\u9879\u514d\u7a0e\u5b63\u5ea6\u4ed8\u6b3e,\u65e8\u5728\u5e2e\u52a9\u4e2d\u4f4e\u6536\u5165\u7684\u4e2a\u4eba\u548c\u5bb6\u5ead\u62b5\u6d88\u4ed6\u4eec\u6240\u7f34\u7eb3\u7684GST\u6216HST\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u9000\u7a0e\u8ba1\u5212\u4e8e1991\u5e74\u968f\u5546\u54c1\u53ca\u670d\u52a1\u7a0e(GST)\u4e00\u540c\u63a8\u51fa,\u65e8\u5728\u901a\u8fc7\u51cf\u8f7b\u7ecf\u6d4e\u80fd\u529b\u6709\u9650\u4eba\u7fa4\u7684\u7a0e\u52a1\u8d1f\u62c5,\u4f7f\u7a0e\u5236\u66f4\u52a0\u516c\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u9000\u7a0e\u91d1\u989d\u6839\u636e\u60a8\u8c03\u6574\u540e\u7684\u5bb6\u5ead\u51c0\u6536\u5165\u4ee5\u53ca\u60a8\u629a\u517b\u768419\u5c81\u4ee5\u4e0b\u5b50\u5973\u6570\u91cf\u8ba1\u7b97\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/truenorthtaxes.ca\/zh\/gst-hst-netfile\/\" data-type=\"page\" data-id=\"85\">GST\/HST NETFILE<\/a>\u670d\u52a1\u63d0\u4ea4\u4e86\u7533\u62a5,\u5219\u65e0\u9700\u53e6\u884c\u7533\u8bf7\u3002\u60a8\u7684\u8d44\u683c\u5c06\u6839\u636e\u51c0\u6536\u5165\u81ea\u52a8\u8bc4\u4f30\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026\u5e74GST\u4ed8\u6b3e\u65e5\u671f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40 (CRA)\u6bcf\u5b63\u5ea6\u53d1\u653eGST\/HST\u9000\u7a0e(\u73b0\u4e3aCGEB)\u4ed8\u6b3e\u3002\u4ee5\u4e0b\u662f\u6240\u6709\u5df2\u786e\u8ba4\u7684<strong>2026\u5e74GST\/CGEB\u4ed8\u6b3e\u65e5\u671f<\/strong>:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u4e8e\u60a8\u7684<strong>2024\u5e74\u62a5\u7a0e\u8868<\/strong>(GST\/HST\u9000\u7a0e):<\/p>\n\n\n\n<ul style=\"background-color:#ffe8ef\" class=\"wp-block-list has-background\">\n<li><strong>2026\u5e741\u67085\u65e5<\/strong><\/li>\n\n\n\n<li><strong>2026\u5e744\u67082\u65e5<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u4e00\u6b21\u6027\u8fc7\u6e21\u8865\u5145\u4ed8\u6b3e:<\/strong><\/p>\n\n\n\n<ul style=\"background-color:#fff3cd\" class=\"wp-block-list has-background\">\n<li><strong>2026\u5e746\u67085\u65e5<\/strong> \u2014\u2014 \u4e00\u6b21\u6027\u8865\u5145\u4ed8\u6b3e,\u91d1\u989d\u4e3a2025\u5e747\u6708\u81f32026\u5e746\u6708\u671f\u95f4\u60a8\u5e74\u5ea6GST\/HST\u9000\u7a0e\u603b\u989d\u768450%(\u4f5c\u4e3a\u5411CGEB\u8fc7\u6e21\u7684\u4e00\u90e8\u5206\u53d1\u653e)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u57fa\u4e8e\u60a8\u7684<strong>2025\u5e74\u62a5\u7a0e\u8868<\/strong>(\u73b0\u4ee5\u65b0\u7684CGEB\u540d\u79f0\u53d1\u653e,\u91d1\u989d\u63d0\u9ad825%):<\/p>\n\n\n\n<ul style=\"background-color:#ffe8ef\" class=\"wp-block-list has-background\">\n<li><strong>2026\u5e747\u67083\u65e5<\/strong> 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class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u901a\u8fc7\u652f\u7968\u800c\u975e\u76f4\u63a5\u5b58\u6b3e\u65b9\u5f0f\u6536\u6b3e,\u9884\u8ba1\u5230\u8d26\u65f6\u95f4\u4f1a\u7a0d\u665a\u4e00\u4e9b\u3002\u867d\u7136\u5b98\u65b9\u4ed8\u6b3e\u53d1\u653e\u65e5\u671f\u4e3a1\u67085\u65e5\u30014\u67082\u65e5\u30016\u67085\u65e5\u30017\u67083\u65e5\u548c10\u67085\u65e5,\u4f46\u90ae\u5bc4\u9012\u9001\u6700\u591a\u53ef\u80fd\u9700\u898110\u4e2a\u5de5\u4f5c\u65e5\u3002\u5982\u679c\u8d85\u8fc710\u4e2a\u5de5\u4f5c\u65e5\u4ecd\u672a\u6536\u5230\u652f\u7968,\u8bf7\u8054\u7cfbCRA\u3002\u901a\u8fc7CRA\u6211\u7684\u8d26\u6237(My Account)\u95e8\u6237\u8bbe\u7f6e\u76f4\u63a5\u5b58\u6b3e,\u53ef\u4ee5\u786e\u4fdd\u60a8\u66f4\u5feb\u6536\u5230\u6b3e\u9879\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e00\u6b21\u6027GST\u8865\u5145\u4ed8\u6b3e\u2014\u20142026\u5e746\u67085\u65e5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f5c\u4e3a\u5411CGEB\u8fc7\u6e21\u7684\u4e00\u90e8\u5206,CRA\u4ece2026\u5e746\u67085\u65e5\u8d77\u53d1\u653e\u4e86\u4e00\u7b14<strong>\u4e00\u6b21\u6027GST\/HST\u9000\u7a0e\u8865\u5145\u4ed8\u6b3e<\/strong>\u3002\u6b64\u6b21\u4ed8\u6b3e\u91d1\u989d\u7b49\u4e8e2025\u5e747\u6708\u81f32026\u5e746\u6708\u798f\u5229\u671f\u5185<strong>\u5e74\u5ea6GST\/HST\u9000\u7a0e\u603b\u989d\u768450%<\/strong>,\u60e0\u53ca\u8d85\u8fc71200\u4e07\u7b26\u5408\u6761\u4ef6\u7684\u52a0\u62ff\u5927\u4eba\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u83b7\u5f97\u6b64\u6b21\u8865\u5145\u4ed8\u6b3e,\u60a8\u5fc5\u987b\u57282026\u5e741\u6708\u6709\u8d44\u683c\u9886\u53d6GST\/HST\u9000\u7a0e,\u5e76\u5df2\u63d0\u4ea42024\u5e74\u62a5\u7a0e\u8868\u3002\u91d1\u989d\u6839\u636e\u60a8\u57282026\u5e741\u6708\u7684\u5bb6\u5ead\u72b6\u51b5\u8ba1\u7b97,\u901a\u5e38\u76f8\u5f53\u4e8e\u60a82026\u5e741\u6708\u4ed8\u6b3e\u91d1\u989d\u7684\u4e24\u500d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8865\u5145\u4ed8\u6b3e\u793a\u4f8b\u91d1\u989d:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5355\u8eab\u8001\u5e74\u4eba(\u51c0\u6536\u516525,000\u52a0\u5143):<\/strong>\u6700\u591a\u53ef\u83b7\u5f97267\u52a0\u5143\u8865\u5145\u4ed8\u6b3e<\/li>\n\n\n\n<li><strong>\u6709\u4e24\u4e2a\u5b69\u5b50\u7684\u592b\u59bb(\u51c0\u6536\u516540,000\u52a0\u5143):<\/strong>\u6700\u591a\u53ef\u83b7\u5f97533\u52a0\u5143\u8865\u5145\u4ed8\u6b3e<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6ce8\u610f:\u5728\u91d1\u878d\u673a\u6784\u66f4\u65b0\u5176\u7cfb\u7edf\u671f\u95f4,\u6b64\u7b14\u4ed8\u6b3e\u53ef\u80fd\u5728\u60a8\u7684\u94f6\u884c\u5bf9\u8d26\u5355\u4e0a\u663e\u793a\u4e3a\"GST\/HST\u9000\u7a0e\u4ed8\u6b3e\"\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u98df\u54c1\u53ca\u751f\u6d3b\u5fc5\u9700\u54c1\u798f\u5229(CGEB)\u2014\u20142026\u5e747\u6708\u8d77\u53d6\u4ee3GST\u9000\u7a0e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ece2026\u5e747\u67083\u65e5\u8d77,<strong>\u52a0\u62ff\u5927\u98df\u54c1\u53ca\u751f\u6d3b\u5fc5\u9700\u54c1\u798f\u5229(CGEB)<\/strong>\u6b63\u5f0f\u53d6\u4ee3GST\/HST\u9000\u7a0e\u3002\u8be5\u8ba1\u5212\u7531\u603b\u7406\u9a6c\u514b\u00b7\u5361\u5c3c(Mark Carney)\u4e8e2026\u5e741\u670826\u65e5\u5ba3\u5e03,CGEB\u7ef4\u6301\u4e0eGST\/HST\u9000\u7a0e\u76f8\u540c\u7684\u8d44\u683c\u6846\u67b6\u548c\u5b63\u5ea6\u4ed8\u6b3e\u7ed3\u6784,\u4f46\u798f\u5229\u91d1\u989d<strong>\u589e\u52a025%<\/strong>,\u5e76\u9501\u5b9a\u4e94\u5e74(2026\u20132031\u5e74)\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e0\u9700\u53e6\u884c\u7533\u8bf7\u3002\u5982\u679c\u60a8\u6b64\u524d\u9886\u53d6GST\/HST\u9000\u7a0e,\u62a5\u7a0e\u540e\u5c06\u81ea\u52a8\u88ab\u8bc4\u4f30\u662f\u5426\u7b26\u5408CGEB\u8d44\u683c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026\u5e74GST\/CGEB\u4ed8\u6b3e\u91d1\u989d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed8\u6b3e\u91d1\u989d\u53d6\u51b3\u4e8e\u60a8\u8c03\u6574\u540e\u7684\u5bb6\u5ead\u51c0\u6536\u5165(AFNI)\u4ee5\u53ca19\u5c81\u4ee5\u4e0b\u7b26\u5408\u6761\u4ef6\u7684\u5b50\u5973\u6570\u91cf\u30022026\u5e74\u5206\u4e3a\u4e24\u4e2a\u4e0d\u540c\u65f6\u671f:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2026\u5e741\u6708\u20136\u6708(GST\/HST\u9000\u7a0e\u2014\u2014\u57fa\u4e8e2024\u5e74\u62a5\u7a0e\u8868)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>\u5bb6\u5ead\u72b6\u51b5<\/th><th>\u6700\u9ad8\u5e74\u5ea6\u9000\u7a0e\u989d<\/th><th>\u6700\u9ad8\u5b63\u5ea6\u4ed8\u6b3e\u989d<\/th><\/tr><tr><td>\u5355\u8eab<\/td><td>533\u52a0\u5143<\/td><td>133.25\u52a0\u5143<\/td><\/tr><tr><td>\u5df2\u5a5a\u6216\u666e\u901a\u6cd5\u4f34\u4fa3<\/td><td>698\u52a0\u5143<\/td><td>174.50\u52a0\u5143<\/td><\/tr><tr><td>\u6bcf\u540d19\u5c81\u4ee5\u4e0b\u5b50\u5973<\/td><td>184\u52a0\u5143<\/td><td>46.00\u52a0\u5143<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">2026\u5e747\u6708\u20132027\u5e746\u6708(CGEB\u2014\u2014\u57fa\u4e8e2025\u5e74\u62a5\u7a0e\u8868,\u589e\u52a025%)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>\u5bb6\u5ead\u72b6\u51b5<\/th><th>\u6700\u9ad8\u5e74\u5ea6\u798f\u5229\u989d<\/th><th>\u6700\u9ad8\u5b63\u5ea6\u4ed8\u6b3e\u989d<\/th><\/tr><tr><td>\u5355\u8eab\u4eba\u58eb<\/td><td>\u6700\u9ad8666\u52a0\u5143<\/td><td>\u6700\u9ad8166.50\u52a0\u5143<\/td><\/tr><tr><td>\u5df2\u5a5a\u6216\u666e\u901a\u6cd5\u4f34\u4fa3<\/td><td>\u6700\u9ad8873\u52a0\u5143<\/td><td>\u6700\u9ad8218.25\u52a0\u5143<\/td><\/tr><tr><td>\u6bcf\u540d19\u5c81\u4ee5\u4e0b\u5b50\u5973<\/td><td>\u6700\u9ad8230\u52a0\u5143<\/td><td>\u6700\u9ad857.50\u52a0\u5143<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6ce8\u610f:<\/strong>\u968f\u7740\u60a8\u8c03\u6574\u540e\u7684\u5bb6\u5ead\u51c0\u6536\u5165\u589e\u52a0,\u8fd9\u4e9b\u91d1\u989d\u4f1a\u9010\u6e10\u51cf\u5c11\u3002\u5355\u8eab\u4eba\u58eb2026\u5e74\u6700\u591a\u53ef\u83b7\u5f97<strong>950\u52a0\u5143<\/strong>(\u5305\u542b6\u6708\u7684\u8865\u5145\u4ed8\u6b3e),\u56db\u53e3\u4e4b\u5bb6\u6700\u591a\u53ef\u83b7\u5f97<strong>1,890\u52a0\u5143<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u51c0\u6536\u5165\u5e74\u5ea6\u7684\u4f9d\u8d56\u5173\u7cfb<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u57282026\u5e741\u6708\u81f36\u6708\u671f\u95f4\u6536\u5230\u7684GST\/HST\u9000\u7a0e\u4ed8\u6b3e\u662f\u6839\u636e\u60a8<strong>2024\u5e74\u8c03\u6574\u540e\u7684\u5bb6\u5ead\u51c0\u6536\u5165<\/strong>\u8ba1\u7b97\u7684\u30022026\u5e747\u6708\u81f32027\u5e746\u6708\u7684\u4ed8\u6b3e(\u5728CGEB\u9879\u4e0b)\u5219\u6839\u636e\u60a8<strong>2025\u5e74\u8c03\u6574\u540e\u7684\u5bb6\u5ead\u51c0\u6536\u5165<\/strong>\u8ba1\u7b97\u3002\u6bcf\u5e74\u6309\u65f6\u62a5\u7a0e\u5bf9\u4e8e\u53ca\u65f6\u6536\u5230\u6b63\u786e\u91d1\u989d\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST\/HST\u9000\u7a0e\u8d44\u683c\u6761\u4ef6<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST\/HST\u9000\u7a0e\u4e0e\u65b0CGEB\u7684\u8d44\u683c\u6761\u4ef6\u5b8c\u5168\u76f8\u540c\u3002\u8981\u7b26\u5408\u8d44\u683c,\u60a8\u901a\u5e38\u5fc5\u987b:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u4ed8\u6b3e\u53d1\u653e\u5f53\u6708\u6708\u521d\u4e3a<strong>\u52a0\u62ff\u5927\u6240\u5f97\u7a0e\u610f\u4e49\u4e0a\u7684\u5c45\u6c11<\/strong>\u3002<\/li>\n\n\n\n<li>\u5e74\u6ee1<strong>19\u5c81<\/strong>\u3002<\/li>\n\n\n\n<li>\u5982\u679c\u60a8\u672a\u6ee119\u5c81,\u987b\u6ee1\u8db3\u4ee5\u4e0b\u6761\u4ef6\u4e4b\u4e00:\n<ul class=\"wp-block-list\">\n<li>\u6709(\u6216\u66fe\u6709)\u914d\u5076\u6216\u666e\u901a\u6cd5\u4f34\u4fa3\u3002<\/li>\n\n\n\n<li>\u662f(\u6216\u66fe\u662f)\u7236\u6bcd,\u5e76\u4e0e\u5b50\u5973\u540c\u4f4f(\u6216\u66fe\u540c\u4f4f)\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u8c03\u6574\u540e\u7684\u5bb6\u5ead\u51c0\u6536\u5165<\/strong>\u4f4e\u4e8e\u9012\u51cf\u4e0a\u9650\u3002\u5bf9\u4e8e2026\u5e747\u6708\u81f32027\u5e746\u6708\u671f\u95f4(\u57fa\u4e8e2025\u5e74\u6536\u5165),\u8be5\u4e0a\u9650\u7ea6\u4e3a<strong>45,521\u52a0\u5143<\/strong>\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u7b26\u5408GST\/HST\u9000\u7a0e\/CGEB\u8d44\u683c\u7684\u60c5\u51b5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u60c5\u51b5\u4e0b,\u82e5\u51fa\u73b0\u4ee5\u4e0b\u60c5\u51b5\u60a8\u5c06<strong>\u4e0d\u7b26\u5408\u8d44\u683c<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u60a8\u8c03\u6574\u540e\u7684\u5bb6\u5ead\u51c0\u6536\u5165\u8d85\u8fc7\u9012\u51cf\u4e0a\u9650\u3002<\/li>\n\n\n\n<li>\u60a8\u5728\u7a0e\u52a1\u610f\u4e49\u4e0a\u4e0d\u88ab\u89c6\u4e3a\u52a0\u62ff\u5927\u5c45\u6c11\u3002<\/li>\n\n\n\n<li>\u60a8\u88ab\u8fde\u7eed\u76d1\u798190\u5929\u6216\u4ee5\u4e0a\u3002<\/li>\n\n\n\n<li>\u60a8\u662f\u975e\u5c45\u6c11\u5916\u4ea4\u5b98\u6216\u653f\u5e9c\u4ee3\u8868(\u6216\u5176\u5bb6\u5ead\u6210\u5458\/\u96c7\u5458)\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u5982\u4f55\u7533\u8bf7GST\u9000\u7a0e\/CGEB<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u5927\u591a\u6570\u52a0\u62ff\u5927\u5c45\u6c11\u800c\u8a00,<strong>\u65e0\u9700\u53e6\u884c\u7533\u8bf7<\/strong>\u3002\u53ea\u8981\u60a8<strong>\u63d0\u4ea4\u5e74\u5ea6\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/strong>,\u5373\u4f7f\u6ca1\u6709\u6536\u5165,\u7cfb\u7edf\u4e5f\u4f1a\u81ea\u52a8\u4e3a\u60a8\u8bc4\u4f30\u8d44\u683c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f46\u662f,<strong>\u52a0\u62ff\u5927\u65b0\u79fb\u6c11<\/strong>\u9700\u8981\u91c7\u53d6\u5177\u4f53\u6b65\u9aa4:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5982\u679c\u60a8\u6ca1\u6709\u5b50\u5973:<\/strong>\u8bf7\u586b\u5199<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/forms\/rc151.html\" target=\"_blank\" rel=\"noopener\">RC151\u8868\u683c<\/a>,\u5373\u6210\u4e3a\u52a0\u62ff\u5927\u5c45\u6c11\u4eba\u58eb\u7684GST\/HST\u9000\u7a0e\u53ca<a href=\"https:\/\/truenorthtaxes.ca\/zh\/gst-hst-payments-carbon-rebate-canada\/\" data-type=\"page\" data-id=\"91\">\u52a0\u62ff\u5927\u78b3\u9000\u7a0e<\/a>\u7533\u8bf7\u8868\u3002<\/li>\n\n\n\n<li><strong>\u5982\u679c\u60a8\u6709\u5b50\u5973:<\/strong>\u8bf7\u901a\u8fc7\u586b\u5199<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/forms\/rc66.html\" target=\"_blank\" rel=\"noopener\">RC66\u8868\u683c<\/a>(\u52a0\u62ff\u5927\u513f\u7ae5\u798f\u5229\u7533\u8bf7\u8868)\u7533\u8bf7\u52a0\u62ff\u5927\u513f\u7ae5\u798f\u5229\u91d1(CCB),\u5e76\u9644\u4e0a<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/forms\/rc66sch.html\" target=\"_blank\" rel=\"noopener\">RC66SCH\u8868\u683c<\/a>(\u52a0\u62ff\u5927\u8eab\u4efd\u53ca\u6536\u5165\u4fe1\u606f\u8868)\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">GST\/HST\u9000\u7a0e\u8ba1\u7b97\u65b9\u5f0f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CRA\u6839\u636e\u4ee5\u4e0b\u56e0\u7d20\u8ba1\u7b97\u60a8\u7684\u798f\u5229\u91d1\u989d:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u60a8\u4e0a\u4e00\u5e74\u62a5\u7a0e\u8868\u4e2d\u7684<strong>\u8c03\u6574\u540e\u5bb6\u5ead\u51c0\u6536\u5165(AFNI)<\/strong>\u3002<\/li>\n\n\n\n<li>\u60a8\u7684<strong>\u5a5a\u59fb\u72b6\u51b5<\/strong>\u3002<\/li>\n\n\n\n<li>\u767b\u8bb0\u5728\u60a8\u540d\u4e0b\u300119\u5c81\u4ee5\u4e0b\u7684<strong>\u7b26\u5408\u6761\u4ef6\u5b50\u5973\u6570\u91cf<\/strong>\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ba1\u7b97\u65b9\u5f0f\u662f:\u5148\u6839\u636e\u60a8\u7684\u60c5\u51b5\u786e\u5b9a\u6700\u9ad8\u57fa\u672c\u798f\u5229\u989d,\u518d\u52a0\u4e0a\u6bcf\u540d\u7b26\u5408\u6761\u4ef6\u5b50\u5973\u7684\u8865\u52a9\u91d1\u989d,\u7136\u540e\u6839\u636e\u60a8\u7684AFNI\u9010\u6b65\u9012\u51cf\u603b\u989d\u3002\u8d85\u8fc7\u95e8\u69db\u7684\u6bcf\u4e00\u52a0\u5143\u6536\u5165\u4f1a\u4f7f\u60a8\u7684\u9000\u7a0e\u51cf\u5c115\u5206,\u76f4\u81f3\u5b8c\u5168\u5f52\u96f6\u3002\u60a8\u53ef\u4ee5\u4f7f\u7528CRA\u7684\u513f\u7ae5\u53ca\u5bb6\u5ead\u798f\u5229\u8ba1\u7b97\u5668\u4f30\u7b97\u60a8\u7684\u798f\u5229\u91d1\u989d\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST\/HST\u9000\u7a0e\u91cd\u65b0\u8ba1\u7b97<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u60a8\u7684\u60c5\u51b5\u53d1\u751f\u53d8\u5316,CRA\u53ef\u80fd\u4f1a<strong>\u91cd\u65b0\u8ba1\u7b97<\/strong>\u60a8\u7684\u798f\u5229\u91d1\u989d\u3002\u5e38\u89c1\u539f\u56e0\u5305\u62ec:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5a5a\u59fb\u72b6\u51b5<\/strong>\u53d1\u751f\u53d8\u5316(\u7ed3\u5a5a\u3001\u79bb\u5a5a\u3001\u5206\u5c45\u3001\u6210\u4e3a\u666e\u901a\u6cd5\u4f34\u4fa3)\u3002<\/li>\n\n\n\n<li>\u60a8\u629a\u517b\u7684<strong>\u7b26\u5408\u6761\u4ef6\u5b50\u5973\u6570\u91cf<\/strong>\u53d1\u751f\u53d8\u5316(\u51fa\u751f\u3001\u9886\u517b\u3001\u5b50\u5973\u6ee119\u5c81\u3001\u76d1\u62a4\u6743\u53d8\u66f4)\u3002<\/li>\n\n\n\n<li>\u60a8<strong>\u8c03\u6574\u540e\u7684\u5bb6\u5ead\u51c0\u6536\u5165<\/strong>\u53d1\u751f\u91cd\u5927\u53d8\u5316\u3002<\/li>\n\n\n\n<li>\u9886\u53d6\u4eba\u53bb\u4e16\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u901a\u8fc7<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/e-services\/cra-login-services.html\" target=\"_blank\" rel=\"noopener\">CRA\u6211\u7684\u8d26\u6237(CRA My Account)<\/a>\u3001<a href=\"tel:+18009598281\">\u7535\u8bdd<\/a>\u6216\u90ae\u5bc4\u65b9\u5f0f,\u53ca\u65f6\u544a\u77e5CRA\u76f8\u5173\u53d8\u5316\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST\/HST\u9000\u7a0e\u8d85\u989d\u53d1\u653e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679cCRA\u8ba4\u5b9a\u60a8\u6240\u9886\u53d6\u7684\u91d1\u989d\u8d85\u8fc7\u60a8\u5e94\u5f97\u7684\u6570\u989d,\u8fd9\u5c31\u6784\u6210<strong>\u8d85\u989d\u53d1\u653e<\/strong>\u3002\u8fd9\u53ef\u80fd\u662f\u7531\u4e8e\u672a\u7533\u62a5\u7684\u6536\u5165\u3001\u5a5a\u59fb\u72b6\u51b5\u6216\u5b50\u5973\u6570\u91cf\u53d8\u5316\u6240\u81f4\u3002CRA\u4f1a\u901a\u77e5\u60a8,\u901a\u5e38\u4f1a\u901a\u8fc7\u51cf\u5c11\u672a\u6765\u4ed8\u6b3e\u6216\u5176\u4ed6\u7a0e\u52a1\u9000\u6b3e\u6765\u6536\u56de\u8be5\u7b14\u91d1\u989d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026\u5e74\u5176\u4ed6\u798f\u5229\u4ed8\u6b3e\u65e5\u671f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u9664GST\/HST\u9000\u7a0e\u548cCGEB\u5916,CRA\u8fd8\u7ba1\u7406\u591a\u9879\u5176\u4ed6\u798f\u5229:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u513f\u7ae5\u798f\u5229\u91d1(CCB)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u5728\u6bcf\u670820\u65e5\u5de6\u53f3\u6309\u6708\u53d1\u653e\u30022026\u5e74\u9884\u8ba1\u53d1\u653e\u65e5\u671f\u5305\u62ec:1\u670820\u65e5\u30012\u670820\u65e5\u30013\u670820\u65e5\u30014\u670820\u65e5\u30015\u670820\u65e5\u30016\u670819\u65e5\u30017\u670820\u65e5\u30018\u670820\u65e5\u30019\u670818\u65e5\u300110\u670820\u65e5\u300111\u670820\u65e5\u300112\u670818\u65e5\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u98df\u54c1\u53ca\u751f\u6d3b\u5fc5\u9700\u54c1\u798f\u5229\/GST\/HST\u9000\u7a0e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6309\u5b63\u5ea6\u53d1\u653e\u30022026\u5e74\u5b8c\u6574\u53d1\u653e\u65e5\u7a0b\u4e3a:<strong>1\u67085\u65e5\u30014\u67082\u65e5\u30016\u67085\u65e5(\u4e00\u6b21\u6027\u8865\u5145\u4ed8\u6b3e)\u30017\u67083\u65e5\u300110\u67085\u65e5<\/strong>\u30027\u6708\u8d77\u7684\u4ed8\u6b3e\u5c06\u4ee5CGEB\u540d\u4e49\u53d1\u653e,\u91d1\u989d\u589e\u52a025%\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5b89\u5927\u7565\u7701\u4fe1\u6258\u798f\u5229(OTB)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5305\u62ec\u5b89\u5927\u7565\u7701\u80fd\u6e90\u53ca\u623f\u4ea7\u7a0e\u62b5\u514d\u3001\u5317\u5b89\u5927\u7565\u80fd\u6e90\u62b5\u514d\u4ee5\u53ca\u5b89\u5927\u7565\u7701\u9500\u552e\u7a0e\u62b5\u514d\u3002\u901a\u5e38\u5728\u6bcf\u670810\u65e5\u5de6\u53f3\u6309\u6708\u53d1\u653e\u30022026\u5e74\u53d1\u653e\u65e5\u671f\u4e3a:1\u670810\u65e5\u30012\u670810\u65e5\u30013\u670810\u65e5\u30014\u670810\u65e5\u30015\u67088\u65e5\u30016\u670810\u65e5\u30017\u670810\u65e5\u30018\u670810\u65e5\u30019\u670810\u65e5\u300110\u67089\u65e5\u300111\u670810\u65e5\u300112\u670810\u65e5\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u78b3\u9000\u7a0e(CCR)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u8eab\u4e3a\u6c14\u5019\u884c\u52a8\u6fc0\u52b1\u4ed8\u6b3e\u3002\u6309\u5b63\u5ea6\u53d1\u653e\u30022026\u5e74\u9884\u8ba1\u53d1\u653e\u65e5\u671f\u4e3a:1\u670815\u65e5\u30014\u670815\u65e5\u30017\u670815\u65e5\u300110\u670815\u65e5\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u963f\u5c14\u4f2f\u5854\u7701\u513f\u7ae5\u53ca\u5bb6\u5ead\u798f\u5229(ACFB)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bcf\u5e74\u57288\u6708\u300111\u6708\u30012\u6708\u548c5\u6708\u6309\u5b63\u5ea6\u53d1\u653e\u3002\u8bf7\u67e5\u9605\u963f\u5c14\u4f2f\u5854\u7701\u653f\u5e9c\u7f51\u7ad9\u83b7\u53d62026\u5e74\u51c6\u786e\u53d1\u653e\u65e5\u671f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u52a0\u62ff\u5927\u5de5\u4f5c\u798f\u5229\u9884\u4ed8\u6b3e(ACWB)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6309\u5b63\u5ea6\u53d1\u653e\u30022026\u5e74\u9884\u8ba1\u53d1\u653e\u65e5\u671f\u4e3a:1\u670810\u65e5\u30017\u670811\u65e5\u300110\u67089\u65e5\u3002\u5269\u4f59\u91d1\u989d\u5728\u62a5\u7a0e\u65f6\u7533\u9886\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026\u5e74GST\u4ed8\u6b3e\u65e5\u671f:\u5b89\u5927\u7565\u7701\u3001\u963f\u5c14\u4f2f\u5854\u7701<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST\/HST\u9000\u7a0e\u548cCGEB\u4ed8\u6b3e\u65e5\u671f\u5c5e\u4e8e<strong>\u8054\u90a6<\/strong>\u5c42\u9762,\u56e0\u6b64\u5728\u5305\u62ec\u5b89\u5927\u7565\u7701\u548c\u963f\u5c14\u4f2f\u5854\u7701\u5728\u5185\u7684\u6240\u6709\u7701\u4efd\u548c\u5730\u533a\u90fd\u662f\u76f8\u540c\u7684\u30022026\u5e74\u7684\u65e5\u671f\u4ecd\u4e3a<strong>1\u67085\u65e5\u30014\u67082\u65e5\u30016\u67085\u65e5(\u8865\u5145\u4ed8\u6b3e)\u30017\u67083\u65e5\u548c10\u67085\u65e5<\/strong>\u3002\u5404\u7701\u4e0d\u540c\u7684\u662f\u9500\u552e\u7a0e\u5236\u5ea6(GST\u8fd8\u662fHST)\u4ee5\u53ca\u5176\u4ed6\u7701\u7ea7\u798f\u5229\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST\/HST\u9000\u7a0e\u53caCGEB\u4ed8\u6b3e\u9002\u7528\u7701\u4efd\u6e05\u5355<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u8054\u90a6\u798f\u5229\u9002\u7528\u4e8e\u52a0\u62ff\u5927\u6240\u6709\u7701\u4efd\u548c\u5730\u533a\u7684\u5c45\u6c11:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u963f\u5c14\u4f2f\u5854\u7701(\u9002\u7528GST)<\/li>\n\n\n\n<li>\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701(\u9002\u7528GST)<\/li>\n\n\n\n<li>\u66fc\u5c3c\u6258\u5df4\u7701(\u9002\u7528GST)<\/li>\n\n\n\n<li>\u65b0\u4e0d\u4f26\u745e\u514b\u7701(\u9002\u7528HST)<\/li>\n\n\n\n<li>\u7ebd\u82ac\u5170\u4e0e\u62c9\u5e03\u62c9\u591a\u7701(\u9002\u7528HST)<\/li>\n\n\n\n<li>\u897f\u5317\u5730\u533a(\u9002\u7528GST)<\/li>\n\n\n\n<li>\u65b0\u65af\u79d1\u820d\u7701(\u9002\u7528HST)<\/li>\n\n\n\n<li>\u52aa\u7eb3\u6b66\u7279\u5730\u533a(\u9002\u7528GST)<\/li>\n\n\n\n<li>\u5b89\u5927\u7565\u7701(\u9002\u7528HST)<\/li>\n\n\n\n<li>\u7231\u5fb7\u534e\u738b\u5b50\u5c9b\u7701(\u9002\u7528HST)<\/li>\n\n\n\n<li>\u9b41\u5317\u514b\u7701(\u9002\u7528GST,QST(\u9b41\u5317\u514b\u7701\u9500\u552e\u7a0e)\u7531\u7701\u653f\u5e9c\u7ba1\u7406)<\/li>\n\n\n\n<li>\u8428\u65af\u5580\u5f7b\u6e29\u7701(\u9002\u7528GST)<\/li>\n\n\n\n<li>\u80b2\u7a7a\u5730\u533a(\u9002\u7528GST)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">GST\/HST\u7f5a\u6b3e\u53ca\u5229\u606f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u7f5a\u6b3e\u53ca\u5229\u606f\u9002\u7528\u4e8e<strong>\u987b\u5f81\u6536\u5e76\u6c47\u7f34GST\/HST\u7684\u4f01\u4e1a<\/strong>,\u4e0d\u9002\u7528\u4e8e\u9886\u53d6\u9000\u7a0e\u6216CGEB\u7684\u4e2a\u4eba\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST\/HST\u903e\u671f\u4ed8\u6b3e\u5229\u606f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u5728\u5230\u671f\u65e5\u524d\u6c47\u7f34GST\/HST,CRA\u5c06\u6309\u89c4\u5b9a\u5229\u7387\u5bf9<strong>\u672a\u7f34\u91d1\u989d\u6536\u53d6\u5229\u606f<\/strong>,\u6309\u65e5\u590d\u5229\u8ba1\u7b97\u3002\u6b64\u5916\u8fd8\u53ef\u80fd\u9002\u7528\u6bcf\u67081%\u7684\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST\/HST\u903e\u671f\u7533\u62a5\u7f5a\u6b3e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u903e\u671f\u7533\u62a5\u7684\u4f01\u4e1a\u5c06\u9762\u4e34<strong>\u903e\u671f\u7533\u62a5\u7f5a\u6b3e<\/strong>,\u8ba1\u7b97\u65b9\u5f0f\u4e3a\u5e94\u7f34\u51c0\u7a0e\u989d\u76845%,\u52a0\u4e0a\u903e\u671f\u6bcf\u6ee1\u4e00\u4e2a\u6708\u6309\u5e94\u7f34\u91d1\u989d1%\u8ba1\u7b97\u7684\u7f5a\u6b3e,\u6700\u957f\u53ef\u8fbe12\u4e2a\u6708\u3002\u5373\u4f7f\u4e0d\u6b20\u7a0e\u6216\u5e94\u83b7\u9000\u6b3e,\u8be5\u7f5a\u6b3e\u4e5f\u53ef\u80fd\u9002\u7528\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5e38\u89c1\u95ee\u9898<\/h2>\n\n\n\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-df5bb294 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq-equal-height\" data-faqtoggle=\"true\" role=\"tablist\"><script type=\"application\/ld+json\"><\/script>\n\n\n\n\n\n\n\n\n\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity 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