Canada introduces new GST/HST regime for non-resident businesses

• 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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