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