- The new GST/HST regime is effective as of July 1, 2021.
- Non-resident vendor can trigger GST/HST registration, even if it is not carrying on business in Canada or provides services or products entirely outside of Canada.
- Non-GST/HST-registered vendors with Canadian clients must now keep records to prove they are not obligated to register.
- Certain Canadian clients may continue to have a GST/HST self-assessment obligation under the current rules, of which they may not necessarily be aware.
- Canadian clients with non-resident vendors should understand these rules to avoid compliance traps.
Source: blg.com
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