Several sales tax measures, and the accompanying legislative amendments, are proposed in the FES, including measures with respect to:
Goods and Services Tax/Harmonized Sales Tax (GST/HST) application in relation to e-commerce supplies
GST/HST on cross-border digital products and services
GST/HST on goods supplied through fulfilment warehouses
GST/HST on platform-based short-term accommodations
GST/HST relief on face masks and face shields
Source: EY
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