Canada: Applying GST/HST to the digital economy in Fall Economic Statement
Progress
Current status
adopted
30 Nov 2020 adopted
Scope
Implementers
Canada
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Published Fall Economic Statement announcing GST/HST application to foreign businesses
The Fall Economic Statement 2020 is presented, including the announcement of the taxation of digital services to ensure a fair tax system for the digital economy. The proposal includes the application of the GST/HST to cross-border digital products …
Event type
outline
Action type
adoption
Government branch
executive
Government body
central government