Facilitating marketplaces services due even when non-taxable supplies British Columbia has confirmed services provided by to facilitate the sale or provision of non-taxable services are still subject to Provincial Sales Tax. This measure was including in the Canadian provinces 2023 budget. The measure will be
The Canadian province of Québec was the first region to impose its sales tax, Québec Sales Tax (QST) on non-resident providers of e-services to its consumers. The current Québec QST rate is 9.976% Canada’s federal government imposed dits 5% Goods and Services Tax from 1 July
Income for mining or forging of digital currencies or NFT’s (cryptoassets) will not be subject to 5% federal GST/HST The Canadian Revenue Agency has proposed exempting income received from creating, or ‘mining’, Cryptocurrencies. This follows EU Cryptocurrency VAT proposals on mining, wallet services and payment
From April 2022 marketplaces responsible for tax collections The Canadian province of Alberta is to extend to facilitating marketplaces – Airbnb, Homeaway, Expedia and Vrbo – the obligation to collect the Tourism Levy. This would come into effect from 1 April 2022 as part of
Canada’s Revenue Agency (CRA) has provided suggested guidance on e-invoicing in 2018. This is based on the UBL model (see below). The format is only voluntary. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is
2022 Budget extends online facilitating platforms’ liabilities to 7% Provincial Sales Tax for goods and traditional services from 1 July 2022 Provisional highlights for this week’s British Columbian 2022 Budget indicate that deemed supplier marketplaces will become responsible for levying the 7% PST. Since April
Revenue Agency gives extra 12 months for platforms to prepare The Canadian Revenue Agency has delayed until 2023 the due date for the first annual report from digital marketplaces on third party transactions subject to Goods and Services Tax and Harmonised Sales Tax (GST +
Another Canadian province levies Provincial Sales Tax on non-resident digital service providers The Canadian province of British Columbia has extended the liability to Provincial Sales Tax (PST) on out-of-state providers of digital services since April 2021. The measure, delayed from last year with the COVID-19
Federal government extends Goods and Services Tax net to foreign e-services The federal government of Canada has imposed 5% Goods & Services Tax obligations on foreign providers digital or electronic services to its consumers. This came into effect from 1 July 2021. This will affect
Another Canadian province imposes Provincial Sales Tax on non-resident providers The Canadian province of Manitoba is to levy 7% Provincial Sales Tax (PST) on streaming media (video and music) and online house or flat sharing services. This will include platforms that provide these services. The
