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Trade News

Each day TFO Canada publishes a sample of trade news on the Canadian import market along with any new, updated or changed regulations and legislations regarding international trade; countries in which TFO Canada offers services and on the export sectors which it promotes.

 

Canada: New Goods and Services/Harmonized Sales Tax Rules

Friday, June 11, 2021 > 12:09:30
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Bloomberg Tax



Frédéric Pansieri of Crowe Soberman LLP explains how the new proposed Canadian Goods and Services/Harmonized Sales Tax rules will apply to registered distribution platforms, and the circumstances when a “distribution platform operator certificate” may be issued.



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.



Read more here


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