5 Major Developments in Canada

5 Major Developments in Canada

• New GST/HST Rules For Foreign Companies
• Canada British Columbia marketplace PST obligations

• New Brunswick: Province opts for federal backstop on carbon pricing

• Canada Québec sales tax digital services
• Canada releases semi-annual list of trade compliance verification priorities

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Customs

• KPMG Week in Tax: 13 – 17 March 2023

• Canada releases semi-annual list of trade compliance verification priorities

Cryptocurrency and NFT

• Proposed amendments to GST/HST rules for cryptocurrency mining, part two

• Canada to exempt crypto mining from GST/HST

• Canada Revenue Agency: Cryptoasset Mining Activity Not Subject to Sales Tax Under Proposed Rules

• Canada Proposes New GST/HST Rules for Cryptocurrency Mining

Deduction (Input Tax Credit)

• KPMG Week in Tax: 13 – 17 March 2023

E-Commerce / Electronic services

• New GST/HST Rules For Foreign Companies

• Supreme Court of British Columbia Says Cloud Computing Products Are Not Subject to Sales Tax

• Canada British Columbia marketplace PST obligations

• British Columbia amends PST rules for online marketplace facilitators and services

• Canada Québec sales tax digital services

E-Invoicing

• KPMG Week in Tax: 13 – 17 March 2023

• Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes

Excise

• Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2023

Environmental Tax

• New Brunswick: Province opts for federal backstop on carbon pricing

Exemption

• Canada to exempt crypto mining from GST/HST

Free Trade Agreement

• Canada’s free trade agreements update

• USMCA panel rules against US position in automotive origin dispute

Legal Acts

• GST Legislation in Canada

Rate

• Canadian Sales Tax Rates for 2023

Real Time Reporting/Continuous Transaction Controls

• Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes

Reporting/Compliance

• KPMG Week in Tax: 13 – 17 March 2023

• How To File a GST/HST Return

• The sales tax requirements of selling into Canada

• Overview of GST and other indirect tax changes for 2022

Taxable transaction

• Supreme Court of British Columbia Says Cloud Computing Products Are Not Subject to Sales Tax – VATupdate