British Columbia Adopts Provincial Sales Tax Requirements for Canadian Remote Sales and Foreign Software

A series of rules originally passed by the parliament of British Columbia in February 2020 that imposed Provincial Sales Tax collection requirements on businesses located outside of the province have come into effect as of April 1, 2021.

Canadian Laws for Non-Resident Vendors of Digital Products and Services, Users of Fulfillment Warehouses, and Short-Term Rentals Come into Effect

On July 1, 2021, three new measures created under Bill C-30 came into effect requiring non-resident businesses to begin collecting GST/HST on sales of digital goods and sales made through digital platforms.

Canada Announces Temporary GST and HST Relief for Face Masks and Face Shields

The Government of Canada announced a proposed measure to remove the GST/HST on supplies of face masks, respirators and face shields made after December 6, 2020.

Revised Policy Statement Issued by the Canada Revenue Agency on GST/HST and Gift Certificates, Gift Cards

The Canada Revenue Agency (CRA) issued an updated Policy Statement 202 “Gift Certificates” in April 2012 specifically addressing the GST/HST implications related to the issuance and acceptance of gift cards. The revised policy reiterates the CRA’s view that the issuance…

Canada GST/HST Rate Reduction in 2008

Effective January 1, 2008, the GST rate and the federal component of the HST rate was reduced from 6% to 5%. The provincial component of the HST will remain at 8%. This means that the rate of HST is reduced…

Canadian GST/HST Rates to Decrease

A proposal to reduce Canada’s Goods and Services Tax (GST) rate from 7% to 6% was approved in the May 2, 2006 Federal Budget. The new rate, effective July 1, 2006, will have no effect on the Goods and Service…