- Canadian tax laws have been updated to capture revenues from digital sales
- Auditor General of Canada reported $169 million in GST losses on foreign digital products in 2017
- Federal and Provincial governments have introduced legislative amendments for non-residents to register for sales tax
- New registration requirements for GST/HST introduced in July 2021 for non-residents providing digital products or services to Canadian consumers
- Simplified Registration Regime created for non-residents with sales over $30,000 to Specified Canadian Recipients
- Non-residents registered under traditional rules can claim input tax credits, while those under simplified rules cannot
- Digital accommodation platform operators must register for and collect GST/HST on short-term rentals
- Non-resident suppliers selling goods through Canadian fulfillment warehouses must register for GST/HST
- Quebec requires non-residents to register for QST if considered to be ‘carrying on business’ in Quebec
Source: dmainc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
