Fall Economic Statement: New GST/HST Registration And Collection Requirements For E-Commerce Businesses

On November 30, 2020, the federal government tabled its fall economic statement Supporting Canadians and Fighting COVID-19 (the "Fall Economic Statement"). As part of the global trend to tax digital economy and with the increasing importance of e-commerce, it is not surprising that the Fall Economic Statement contains a number of significant changes, including the implementation of new goods and services tax / harmonized sales tax ("GST/HST") registration and collection requirements for non-resident vendors and digital platform operators. While the Fall Economic Statement contains other significant changes from a tax perspective, this article is intended to cover specifically the new proposed GST/HST measures.