Canada: Review of GST/HST and other indirect tax changes for 2021

Canadian and non-resident businesses need to review whether they are meeting all of their indirect tax obligations.

Canadian and non-resident businesses need to review indirect tax obligations

As the end of 2021 approaches, Canadian and non-resident businesses need to review whether they are meeting all of their indirect tax obligations.

Many businesses—including platform operators—have faced new tax-related requirements in the past year due to sales tax changes and deadlines as a result of ongoing developments related to GST/HST and QST,* provincial sales tax, and other indirect taxes.

Businesses may want to take this time to consider these recent changes and take proactive steps to manage their indirect tax compliance obligations, risks, and unrecoverable tax costs—this could include updating tax systems, collecting the correct amounts of tax, and filing the related tax returns.

Read a December 2021 report [PDF 216 KB] prepared by the KPMG member firm in Canada that provides an overview of certain GST/HST, QST and other indirect tax changes from 2021.

*GST/HST and QST = goods and services tax / harmonized sales tax and Quebec sales tax

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