AJAG™ Professional Development

Seller Beware! New Canadian Sales Tax Changes for Online Sellers - 2021

Course Price: $59.99

Number of PD hours: 1.0

Online - Recorded - Available

Sellers of goods and digital products into Canada should be aware of several key changes to the sales tax treatment of goods or services sold to Canadian customers through online platforms.  Effective July 1, 2021, new rules will apply with respect to the application of Canada’s goods and services tax / harmonized sales tax (“GST/HST”), in three key areas:

 

(1) Sales of certain digital products and services by non-resident vendors either directly or through an online marketplace.

 

(2) Sales of tangible goods by non-resident vendors (or online marketplaces) shipped / fulfilled from a Canadian warehouse or a place in Canada.

 

(3) Sales of short-term accommodation in Canada through a digital platform. 

 

In addition to these GST/HST changes, new rules targeting digital sellers of goods and services have been announced or introduced in all Canadian provinces that have a separate, stand-alone provincial sales tax.

 

This course will provide a high-level overview of these rules and the practical implications for your clients.

Instructor

Angelo Gentile Gentile

Tax Partner at Aird Berlis

Angelo is a member of the firm’s Tax Group. His practice focuses on tax litigation and commodity tax, including goods and services tax/harmonized sales tax (GST/HST) and provincial sales taxes. Angelo has extensive experience in resolving tax disputes involving GST/HST, income tax, CPP/EI, excise taxes, Ontario land transfer tax, Ontario employer health tax and Ontario tobacco tax.

Angelo is a natural problem solver. His deep knowledge and personable approach allow him to resolve his clients’ tax issues and disputes on an expedited basis, particularly when negotiating with the Department of Justice and the Canada Revenue Agency. His open and honest communication quickly instills in his clients a confidence that he is looking out for their best interests.

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