Canada’s New Sales Tax Rules for Non-Residents Apply 1 July 2021

Non-residents of Canada involved in the provision of goods and services to Canadians face new sales tax obligations, beginning 1 July 2021.

Affected businesses include the following:

• Non-resident businesses selling digital products and services to Canadian consumers;
• non-resident vendors selling goods that are delivered or made available in Canada to Canadian
  consumers;
• distribution platform operators (i.e., persons controlling the essential elements of a transaction
  between a seller and a buyer) that facilitate sales described above; and
• operators of platforms that facilitate the provision of short-term accommodation in Canada.

Where applicable, these new rules require non-residents to register with Canadian tax authorities by 1 July 2021, and to collect and remit Canadian sales taxes.

Source Taxand

---

---