- Client requested information on registering for GST/HST and collecting tax on print-on-demand sales
- HST rates vary by province, GST rate is 5% in rest of Canada
- Client is Canadian resident not registered for GST/HST
- Client entered agreements with ACo for print-on-demand sales
- ACo responsible for collecting and remitting taxes on sales to customers
- Client earns royalties from ACo for digital designs and books
- Client wants to know if they need to register for GST/HST, collect tax on royalties, and if they are an “excluded operator” under new digital economy rules
- Ruling requested from Canada Revenue Agency on specific provisions of legislation related to client’s situation
Source: taxinterpretations.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
