On July 1, 2021, significant changes to the Goods and Services Tax and Harmonized Sales Tax (GST/HST) will take effect in Canada, which will impose new GST/HST compliance obligations on nonresident, US-based businesses that supply consumers in Canada as well as digital platforms that facilitate these supplies.
These rules follow similar changes targeting nonresidents direct-to-consumer (D2C) businesses in both the United States—under the South Dakota v. Wayfair, Inc. decision—and non-US jurisdictions.
Source MossAdams
