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ARTICLE · 09 DECEMBER 2020

Fall Economic Statement 2020: GST/HST Measures Targeted At The Digital Economy

Miller Thomson
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On November 30, 2020, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, tabled Supporting Canadians and Fighting...

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Colleen Ma
Colleen Ma
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On November 30, 2020, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, tabled Supporting Canadians and Fighting COVID-19: Fall Economic Statement 2020 (the "Economic Statement").

The Economic Statement announced major changes to the GST/HST regime as it relates to e commerce and the digital economy. The current GST/HST system is mostly reflective of a 1990's era economy. However, over the years, we have seen the development of new digital products and services and the evolution of the commercial and retail landscape.

Generally, the measures announced in the Economic Statement affect non resident vendors that do not carry on business in Canada, online marketplace facilitators / operators of distribution platforms, fulfilment businesses, online accommodation platform operators and third party property owners.

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