The Canadian government is about to introduce new measures that affect electronic commerce supplies aiming to level the field between local and foreign digital providers of Digital Services. As of 1 July 2021, three proposed new measures will come into force, affecting foreign Digital Services and Products Providers, Goods supplied through fulfillment warehouses in Canada, and Short-term accommodation platforms.
To shed some light on the incoming changes, the Canadian Tax Authority has released a FAQ, including important clarification to some terms meaning and how businesses and customers would be affected.
Source: globalvatcompliance.com