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ARTICLE · 23 JUNE 2021

Budget 2021: Proposed GST/HST Amendments

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In the Federal Government's Economic Statement, released on November 30, 2020, the government proposed a streamlined GST/HST registration and compliance regime for foreign businesses that make taxable supplies of services ...

CanadaTax
Jamie Wilks
Jamie Wilks
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Why the Change?

In the Federal Government's Economic Statement, released on November 30, 2020, (the "Economic Statement"), the government proposed a streamlined GST/HST registration and compliance regime for foreign businesses that make taxable supplies of services and property through e-commerce into Canada (the "E-Commerce Regime"). The E-Commerce Regime was proposed to come into force July 1, 2021. The E-Commerce Regime, when in force, will require foreign vendors, that would not otherwise have to register for the GST/HST because they did not carry on business in Canada (the "Traditional Regime"), to register to charge and collect GST/HST from consumers.

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The foregoing provides only an overview and does not constitute legal advice. Readers are cautioned against making any decisions based on this material alone. Rather, specific legal advice should be obtained.

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