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New GST/HST Requirements for Online Marketplaces and Other Digital Platforms

With the onset of the global pandemic, the federal government postponed its budget for March 2020 and, instead, delivered a Fall Economic Statement (FES): Supporting Canadians and Fighting COVID-19 on November 30, 2020. The FES included several GST/HST-related announcements of interest to domestic and foreign businesses. Although significant attention has been paid to the proposed GST/HST registration requirements for non-resident suppliers of digital products and services to Canadian consumers, below are some of the significant GST/HST proposals for digital platform operators (Platform Operators) for both residents and non-residents of Canada. For more information about other measures included in the FES, please see our December 2020 Blakes Bulletin: Fall Economic Statement 2020 – Selected Tax Measures.

Source: blakes.com

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