Non-residents and E-Platforms — Upcoming GST changes

Non-residents and E-Platforms — Upcoming GST changes

Non-residents and e-platforms must determine how GST/HST changes may affect their obligations


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These significant GST/HST changes, which were proposed in Finance's 2020 Fall Economic Update on November 30, 2020, will require many operators of electronic platforms and non-resident vendors to register for, collect and remit GST/HST on their sales of digital products and services to Canadian customers, or goods supplied through fulfillment warehouses located in Canada. To prepare for these upcoming changes, which take effect July 1, 2021, vendors and operators should determine how their businesses will be affected and which processes and systems will have to be adjusted to comply with these new obligations.

Essentially, the Update proposes significant GST/HST changes related to three types of supplies:

  • Sales of cross-border digital products and services
  • Sales of goods through fulfillment warehouses
  • Sales of short-term accommodation through digital platforms.

Finance is accepting comments on these proposals until February 1, 2021. Quebec has indicated that it is studying these GST/HST changes and will later announce whether it will harmonize the QST rules with these proposed GST/HST measures.
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