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Canadian Tax Lawyer Guide On Taxes For Digital Goods & Services - Tax


The Issue with Taxing Digital Goods and Services
Under the current rules, non-resident vendors register and remit
Canadian Value Added Tax (VAT) known as Goods and Services Tax
(GST), Provincial Sales Tax (PST), Québec Sales Tax (QST) or
Harmonized Sales Tax (HST) where the non-resident vendor carries on
business in Canada. The phrase carrying on business in
Canada is not defined in the
Excise Tax Act.
Instead, whether a vendor carries on business in Canada is
determined based on a series of factors including:
The place where services or manufacturing are performed,
transactions are solicited and/or business contracts are made ....

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