Canada is planning on introducing a GST on e-services. This came about in the federal budget in 2014 and is compared to the EU VAT rules for B2C suppliers of electronically supplied services. This change would get rid of the advantage foreign competitors have as they do not have to pay tax on supplies to Canadian residents. They would be forced to register for GST.
Japan, Africa, Norway, Iceland and Switzerland are also in discussions about this introduction.
via Canada may implement GST on electronically supplied services | Meridian.
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