Tag Archives: Canada

Canada – New QST registration rules for digital supplies by non-resident suppliers

The March 27, 2018 Québec budget proposes to expand the mandatory Québec Sales Tax (QST) registration rules for non-residents of Québec making digital supplies to Québec recipients. Specifically, registration will be required for: 

  • non-residents of Canada that make supplies of incorporeal moveable property (IPP) and services to specified Québec consumers
  • residents of Canada that reside outside Québec and make supplies of corporeal moveable property, IPP and services to specified Québec consumers.

For further Information, please see the attached Newsletter.

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Canada: Public Consultation on taxation of digital imports

Canada joins those countries that make efforts to tax supplies provided by non-established businesses via the Internet to Canadian residents. As recently reported in PwC’s GlobalVATOnline the Canadian government launched a public consultation as part of a 2014 Budget proposal to ensure tax fairness and invites the public to give their opinion on what actions should be taken in order to effectively collect sales taxes on e-commerce sales to residents of Canada by foreign-based vendors.

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