Fasken Sales Tax Registration Diagnostic Tool

On July 1, 2021, broad new Canadian sales tax (GST/HST) registration requirements will come into effect, requiring many non-Canadians to become registered to collect such tax on sales of tangible property, intangible property and all manner of services to Canadian customers. The provinces of British Columbia, Saskatchewan and Quebec have also recently implemented new rules that greatly expand the registration requirements for both Canadian and non-Canadian entities that make sales into these provinces. These rules are also generally designed to require registration for entities that sell accommodation services to non-Canadians if the accommodations are located in Canada and for entities that operate digital sales platforms that facilitate sales to Canadians.