The purpose of this article is to provide a simple illustration of how the new proposed Goods and Services/Harmonized Sales Tax (GST/HST) rules are to apply to the sale of goods made on July 1, 2021 or later, by a retailer that is a nonresident of Canada and not registered for GST/HST purposes, when the goods are stored in a fulfillment warehouse in Canada before being sold and delivered to Canadian consumers and only when those sales are made through a GST/HST registered distribution platform.
Source Bloombergtax
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