Non-Residents, E-Platforms, and Federal Sales Tax
On November 30, 2020, significant changes to Goods and Services Tax (GST) and Harmonized Sales Tax (HST) were proposed in the Federal Finance Minister’s 2020 Fall Economic Update (the “Update”). The new rules, which have very recently come into effect, will affect operators of electronic platforms, non-resident vendors engaged in the sales of digital products...
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